Complimentary tickets

Complimentary tickets.

1. (1) Notwithstanding anything contained in this Act, there shall be levied and paid to the State Government on every complimentary ticket for admission to an entertainment, a tax at the rate of rupees two.
2. (2) Every proprietor shall submit to the prescribed authority a return in the prescribed form within seven days from the date of the entertainment, in respect of the complimentary tickets issued by him for such entertainment.
3. (3) The tax payable under sub-section
4. (1) shall be paid by the proprietor within such time and in such manner as may be prescribed.