Levy of tax on public cinematograph shows

(1) Except as otherwise expressly provided in this Act, there shall be levied, charged and paid to the Central Government, on all public cinematograph exhibitions to which persons are admitted on payment, an entertainment tax not exceeding such rate or rates as may from time to time be notified by the Central Government by notification in the official Gazette for the information of all persons likely to be affected thereby and it shall only take effect after the Central Government have considered all objections received within a period of thirty days from the date of its publication. (2) Tax levied under sub-section (1) above shall be recoverable from the proprietor.