In section 2 of the principal Act, (i) for clause (2) the following clause shall be substituted, namely :-

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“(2)” ‘ADMISSION TO ENTERTAINMENT’ includes admission to any place in which the entertainment is being held or is to be held and where television exhibition is being provided with the aid of any type of antenna with a cable network attached to it or cable television in residential or non-residential areas for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner, whatsoever.

1. (ii) after clause (2), the following new clauses shall be inserted, namely :- (2A) ‘ANTENNA’ means an apparatus which receives television signals which enable viewers to tune into transmissions including national or international satellite transmissions and which is erected or installed for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television sets at the residential or non-residential place are linked by metallic coaxial cable or opticfibre to a central system called the headend, on payment by the connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner, whatsoever; (2B) ‘CABLE TELEVISION’ means a system organised on payment by connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic coaxial cable or opticfibre cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassette or disc or both are played or re-played and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder,”
2. (iii) for clause (4), the following clause shall be substituted, namely :- “(4) ‘ENTERTAINMENT’ includes any exhibition, performance, amusement, games, sport, cinema-tograph show or video show to which persons are ordinarily admitted on payment or moving pictures or series of pictures which are viewed and heard on the television receiving set, with the aid of any type of antenna with a cable network attached to it or cable network for which persons are required to make payment by way of contribution or subscription of installation and connection charges or any other charges collected in any manner whatsoever.”
3. (iv) for clause (7), the following clause shall be substituted, namely:“(7) ‘PAYMENT FOR ADMISSION’ includes :- Insertion of a new section 3 - Ex-537/95

1. (a) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher rate of tax is required.
2. (b) any payment for seats or other accommodation in a place of entertainment;
3. (c) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get;
4. (d) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment and addition to the payment, if any, for admission to the entertainment.
5. (e) any payment made by a person by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television”.