Duty on payment for admission to entertainments

Duty on payment for admission to entertainments.-(1) A person admitted to an entertainment shall be liable to pay an entertainment duty at a rate, not exceeding 100% of the payment for admission which the Government may specify, by a Notification in this behalf, and the said duty shall be collected by the proprietor and rendered to the Government in the manner prescribed ; Provided that the Government may specify different rates of duty for different classes of seats in a place of entertainment on the basis of the value of the tickets of admission subject to the maximum specified in this sub-section.

1. (2) A draft of the proposed order specifying the rate of entertainments duty referred to in sub-section
2. (1) shall be notified for the information of all persons likely to be affected thereby and the order shall take effect only after the Government has considered all objections received within a period of 30 days from the date of such publication and has notified the same again with or without modification : Provided that if the Government considers the case to be one of emergency, it will not be necessary to publish the draft order prior to its enforcement : Provided further that Government may impose an entertainment duty on complimentary or concessional tickets at a rate different from that imposed on other kinds of payments for admission subject to the maximum specified in sub-section (1).
3. (3) Until such time as the duty referred to in sub-sections
4. (1) and
5. (2) 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.