Amendment of Bom. I of 1923.

In the Bombay Entertainments Duty Act, 1923, for sub-section (1) of section 3, the following shall be substituted, namely :— "(1) There shall from the 1st day of April 1948 be levied and paid to the Government of Bombay on all payments for admission to any entertainment a duty (hereinafter referred to as 'entertainments duty') at the following rate, namely :— Where the payment, excluding the amount of duty, is made for admission to a race course licensed under the Bombay Race Course Licensing Act, 1912, 371/2 per cent, of such payment and in any other case, where the payment excluding the amount of the duty- (i) does not exceed four annas ... one anna. (ii) exceeds four annas but does not exceed eight annas ... two and half annas. (iii) exceeds eight annas but does not exceed one rupee ... five annas. (iv) exceeds one rupee but does not exceed two rupees ... ten annas. (v) exceeds two rupees but does not exceed four rupees ... one rupee and four annas. (vi) exceeds four rupees but does not exceed five rupees ... two rupees. (vii) exceeds five rupees but does not exceed ten rupees ... two rupees and eight annas. (viii) exceeds ten rupees, for every five rupees or part thereof in excess of the first ten rupees, in addition to the payment on the first ten rupees ... two rupees and eight annas."