Duty on video shows

Tax201922 sections

Statutory text

(1) Notwithstanding anything to the contrary contained in this Act, the proprietor of a video set exhibiting shows on payment having seating capacity of less than one hundred persons shall be liable to pay entertainment duty at a rate not exceeding two lacs rupees per annum or as may be notified by the Government, from time to time. The duty shall be payable in advance in such manner, as may be prescribed.
(2) The proprietor of a video set not falling in sub-section (1), exhibiting shows on payment having seating capacity of one hundred or more persons shall be liable to pay entertainment duty at the rate and in the manner prescribed under sub-section
(1) of section 3.

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