Prohibition of levy of tax on entertainments by local authorities.

Tax192327 sections

Statutory text

(1) Notwithstanding anything contained in any law relating to a municipality, local board, village panchayat or other local authority, no municipality, local board, village panchayat or other local authority shall levy any tax on entertainment on which an entertainment duty is leviable under this Act after this Act comes into operation in the area within which the local authority concerned has jurisdiction.
(2) Nothing contained in sub-section (1) shall affect the levy by any local authority sale tax at a flat rate per cinema show or performance of cinema shows or performances in accordance with the law enabling the imposition of such a tax. Explanation.- For the purpose of this section, 'municipality' means a body specified in the Schedule to this Act.

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