Entertainments tax on dramatic and circus performances

Entertainments tax on dramatic and circus performances.―

1. (1) Notwithstanding anything contained in sections 3 and 6, the entertainments tax leviable by a local authority―
   • (a) on dramatic performances to which persons are admitted for payment shall be hundred rupees on each performance; and
   • (b) on circus performances to which persons are admitted for payment shall be sixty rupees on each performance.
2. (2) The tax referred to in sub-section
3. (1) shall be recoverable from the proprietor of the dramatic performance or circus performance, as the case may be. Explanation.―For the purposes of this section, the expression “dramatic performance” means any play, pantomime or other drama.