Duty on payments for admission to entertainments

(1) A person admitted to an entertainment shall be liable to pay an entertainments duty at a rate not exceeding half of the payment for admission which the Government may specify, by a notification in this behalf, and the said duty shall be collected by the proprietor and rendered to the Government in the manner prescribed. (2) A draft of the proposed order specifying the rate of entertainments duty referred to in sub-section (1) shall be notified for the information of all persons likely to be affected thereby and it shall take effect only after the Government has considered all objections received within a period of thirty days from the date of such publications, and has notified the same again, with or without modification: Provided that if the Government consider that such an order should be brought into force at once, the final notification may issue without previous publication: Provided further that Government may impose an entertainments duty on complimentary tickets at a rate different from that imposed on other kinds of payment for admission subject to the maximum specified in sub-section (1). (3) Until such time as the duty referred to in sub-sections (1) and (2) has been finally notified, the entertainments duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act. (3-A) Notwithstanding anything in this section the amount of duty shall be calculated to the nearest multiple of five naye paise by ignoring two naye paise or less and counting more than two naye paise as five naye paise. (4) The final notification specifying the rates of entertainment duty shall be laid before both the Houses of Legislature at the session immediately following its publication.