Tax on payment for admission to entertainments

Tax on payment for admission to entertainments.-

1. (1) There shall be levied and paid to the State Government a tax on all payments for admission to any entertainment (hereinafter referred to as the "entertainments tax") at such rate not exceeding one hundred per centum of such payment as the State Government may, by notification in the Official Gazette, specify in this behalf, and such tax shall be collected by the proprietor and paid to the State Government in the manner prescribed: Provided that 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, club or other association, or as a season ticket or for the right of admission to a series of entertainments or to any entertainment operated otherwise than for profit, the entertainments tax shall be paid on the amount of such lump sum, but where the State Government is of the opinion that the payment for admission to an entertainment or class of entertainments is not such as to be properly comparable with the ordinary charges for admission, the entertainments tax shall be paid on such amount as the State Government may fix in this behalf.
2. (2) Notwithstanding anything contained in sub-section (1), there shall be levied and paid to the State Government an entertainments tax on all payments for admission to any entertainment in the form of cinematograph exhibition at such rate as may be specified by the State Government by notification in the Official Gazette, which may extend to one hundred per centum of such payment.