Levy of tax on public cinema shows

Levy of tax on public cinema shows.--Except as otherwise expressively provided in this Act, there shall be levied, charged and paid to the State Government, on all public cinematograph exhibitions to which persons are admitted on payment, an entertainment tax not exceeding Rs. 10.00 per show at such rate or rates as may from time to time be prescribed by notification in the Official Gazette.

1. (2) The powers conferred by sub-section
2. (1) are subject to the condition that a draft of the proposed order fixing or varying the rate of cinematograph shows entertainment tax shall be published by notification for the information of all persons likely to be affected thereby; and it shall only take effect after the State Government have considered all objections received within a period of thirty days from the date of its publication.
3. (3) Tax levied under sub-section
4. (1) above shall be recoverable from the proprietor.