Tax on payments for admission to entertainments

(1) Except as otherwise expressly provide din this Act there shall as from the date on which this Act comes into force, be charged, levied and paid to the Government of Nagaland a tax hereinafter referred to as the entertainments tax, on all payments for admission to any theatre, cinematograph exhibition, or circus or any class of entertainment to which the State Government may apply this sub-section, at rates specified below: (a) in this case of games, sports, music or dramatic performance organized by the State body (or any other body affiliated to it) which is either registered under the Societies Registration Act, 1860 (Act 21 of 1860) or affiliated to an all India body constituted for similar purpose: twelve and half per centum of such payments. (b) in any other case where the payment fir admission is: (i) less than one rupee … twenty five percentum of such payment (ii) one rupees or more but … thirty seven and a half percentum of payment. (iii) two rupees or more … fifty percentum of such payment. Provided that there shall not be charged, levied and paid to the State Government any tax where the highest payment for admission does not exceed 25 paise. “Explanation”- The rate of tax shall be charged and levied on the payment of admission excluding the tax and if the amount of tax so arrived at is not a multiple of five paise it shall be rounded to the next higher multiple of five paise. (2) The State Government may on the application of a proprietor of any entertainment in respect f which the entertainments tax is payable under sub-section (1) allow the proprietor on such conditions as it may prescribe to pay the amount of the tax due by means of a consolidated payment of fifty percentum of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax.