Duty on payments for admission to entertainments

(1) A person admitted to an entertainment shall be liable to pay an entertainment duty at a rate not exceeding hundred per cent of the payment for admission which the Government may specify, by a notification in this behalf. (2) Notwithstanding anything contained in sub-section (1) and other provisions in relation to admission by tickets or otherwise contained in the Act, the Government may, accept, in the prescribed manner, lump-sum entertainment duty for any class of entertainment, in lieu of the duty chargeable under sub-section (1) and recover the same in advance per month from the proprietor other than the proprietor of a video exhibition having seating capacity upto sixty persons: Provided that the proprietor of a video exhibition, exhibiting shows on payment and having seating capacity upto sixty persons, shall pay entertainment duty in advance and at a rate not exceeding Rs. 30,000 per month as may, in the manner prescribed, be specified by the Government from time to time. (3) A draft of the proposed order specifying the rate of entertainments duty referred to in sub-sections (1) and (2) shall be notified for the information of all persons likely to be affected thereby and it shall take effect only after the Government has considered all objections received within a period of thirty days from the date of such publication, and has notified the same again, with or without modification: Provided that if the Government consider that such an order should be brought into force at once, the final notification may issue without previous publication. (4) Until such time as the duty referred to in sub-sections (1) and (3) has been finally notified, the entertainments duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act. (5) The final notification specifying the rates of entertainments duty shall be laid before the Legislative Assembly at the session immediately following its publication.