After section 3B of the principal Act, the following section shall be inserted, namely:-

“ 3C.Levy of entertainment tax on cable television:- Notwithstanding anything contained in section 3,3A and 3B, in the case of entertainment provided with the aid of antenna or cable television to a connection holder, the proprietor of such entertainment shall pay entertainment tax at the rate of twenty percentum of the payment for admission received by the proprietor per connection per month:

Provided that no tax shall be payable under this section the period of connection provided to a connection holder in any month is less than fifteen days.”

4 In section 4 of the principal Act, after clause (a), the following new clause shall be inserted, namely:

“(aa) in the case of cable television where the entertainment tax shall be due and recoverable from the proprietor.”

P. CHAKRABORTY Secretary to the Govt. of Mizoram Law, Judicial & parliamentary Affairs Deptt.

Ex-537/95 - 3 -

CERTIFICATE

This Bill was passed by the Mizoram Legislative Assembly on the 4th October, 1995. The Bill is a money bill.

VAIVENGA SPEAKER Mizoram Legislative Assembly

Published and Issued by Controller, Printing & Stationery Department, Government of Mizoram Printed at the Mizoram Government Press, Aizawl. C-700