Amendment of Section 5 (1) (b):-

The existing entries under Section 5 (1)(b) shall be substituted by the

following entries namely,

Section 5 (1) (b) : In any other case, where payment for the entertainment is: 1. UPLORS. 3ireireceeeerseeniseesevsscssssesennnennennens 30 Paise in the rupee ii. AboveRs.3anduptoRs6.........ccooevuvivvirirnnnnenen. 45 paise in the rupee iii. AboveRs.6anduptoRs9......c.ccccccviiriirnuncnec......60 paise in the rupee iv. AboveRs9anduptoRs 12.........ccccceevuurnueeccne... 70 paise in the rupee Vo ABOrRS. 12sec... 80 paise in the rupee Provided that there shall not be charged any tax where the highest payment for admission does not exceed one rupee; “Explanation” - The rate of tax shall be charged and levied on the payment for entertainment excluding the tax and if the amount of tax so arrived at is not multiple of five paise it shall be round ed to the next higher multiple of five paise.