Levy of entertainments tax

(1) On each payment for admission to an entertainment in any local area to which this Regulation is for the time being applicable, there shall be levied and paid to the Central Government, a tax (hereinafter referred to as "entertainments tax") at the following rates namely:- Where the payment, excluding the amount of the tax does not exceed fifty paise - five paise; exceeds fifty paise but does not exceed one rupee - fifteen paise; exceeds one rupee but does not exceed two rupees - twenty-five paise; exceeds two rupees but does not exceed three rupees - forty paise; exceeds three rupees but does not exceed four rupees - fifty paise; exceeds four rupees but does not exceed five rupees - seventy-five paise; exceeds five rupees but does not exceed six rupees and fifty paise - one rupee; exceeds six rupees and fifty paise but does not exceed ten rupees - one rupee and fifty paise; exceeds ten rupees - one rupee and fifty paise plus five paise for every five rupees or part thereof in excess of the first ten rupees. (2) If in respect of any entertainment to which admission is generally on payment, any person is admitted free of charge or at a reduced charge, he shall be liable to pay the same amount of entertainments tax as would have been payable by him had he been admitted on full payment to the class to which he is entitled to be admitted. (3) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainment or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission without a reduced charge, the entertainments tax shall be paid on the amount of the lump sum, but where the Chief Commissioner is of the opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges or rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax is not payable, the tax shall be charged on such amount as appears to the Chief Commissioner to represent the right of admission to entertainment in respect of which the entertainments tax is payable.