Amendment of Section 5(2) :

The existing entry under sub-section (2) of Section 5 may be substituted by the following entry, namely, Section 5 (2) : The state Government may, by means of notification in the Gazette, prescribe lump-sum or alternative rates of entertainment tax in respect of various types of entertainment in respect of which entertainment tax is payable under sub-section (1), and allow the proprietor, on such condition as it may prescribe, to opt for payment of such lump sum or alternative rates of entertainment tax.