Amendment status not verified — confirm the current text below against the official source.
In the Bengal Amusements Tax Act, 1922, in section 3,— (a) for the Table below sub-section (3), the following Table shall be substituted:— "Table Class of entertainments Value of tickets Rate of entertainments tax (a) Musical soiree, magic (i) Up to Rs. 25 show and dance (ii) above Rs. 25 (except cabaret) (b) Theatrical performance, (i) up to Rs. 25 jatra and dramatic (ii) above Rs. 25 performance held in a hall, auditorium or building (c) Any entertainment other (i) up to Rs. 25 than— (ii) above Rs. 25 theatrical performance and jatra and dramatic performance, held in open air or any place excluding the places referred to in item (b); circus, sports and games; horse racing and cabaret referred to in the proviso to sub-section (1); and those specified in item (a) or item (b)."; Nil 20 per centum of such value. Nil 20 per centum of such value. Nil 20 per centum of such value. (b) in sub-section (4), for the words, brackets and figure beginning with "other than cabaret" and ending with "sub- section (1)", the words, brackets, figures and letter ", other than cabaret, horse racing and cinematograph exhibition in respect of which the entertainments tax is payable under sub-section (1) or sub-section (3a), as the case may be," shall be substituted. 14 The West Bengal Finance Act, 1995. III of 19951 (Section 3.)