Additional tax on cinematograph exhibitions

(1) In the case of cinematograph exhibition in addition to the entertainments tax under section (5), there shall be levied and paid to the State Government of Nagaland for every show a tax at the rate of ten percentum of the total payment for admission received excluding the amount of tax payable under this Act or rupees five whichever is less. (2) The tax levied under sub-section (1) shall be recoverable from the proprietor of the cinematograph exhibition. (3) The provisions of this Act other than section 5 and 7 shall, so far as may be, apply in relation to the tax payable under sub-section (1) as they apply in relation to the tax payable under section 5.