Bar on imposition of entertainment tax by any local authority

14.

1. (1) Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall on or after the date of coming into force of this Act impose or recover a tax on or in respect of any entertainment with respect to period falling after such date.
2. (2) The State Government shall pay to every local authority, which before the coming into force of this Act had imposed a tax or duty in respect of entertainments, an annual grant-in-aid for such period and in accordance with such principles as may be prescribed in this behalf.
3. (3) Nothing in this section shall apply to the imposition of a show tax leviable by a local authority under any law for the time being in force.