The registration shall be done in the manner prescribed by the Commissioner of Taxes.

Substitution of Sub-Section (1) Sections 6: Section 6 (1)shall be substituted by the following: Section 6 (1) : In the case of cinematography exhibition in addition to the entertainment 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.