Levy of tax on payment for admission.-

There shall be levied, charged and paid to the State Government on all payments for admission to an entertainment, a tax at such rate not exceeding 100 percent of the payment for admission, as may be notified by the State Government, from time to time, subject to a minimum of five paise in any one case, the amount of tax wherever necessary shall be rounded off to the nearest multiple of five paise, fractions of two and half paise or more being counted as five paise, and less than two and half paise being ignored. (1A) The entertainment tax as payable under Sub-section (1) shall generally not be less than the amount calculated and arrived at on such percentage of occupancy of the authorized sitting capacity as may be notified by the State Government from time to time." (2) 5{xxx} (3) 6{xxx} (4) The entertainment tax shall be levied and paid to the State Government also on every complimentary ticket issued by the proprietor for every entertainment, as if full payment had been made for admission to such entertainment according to the class of seat or accommodation, which the holder of such ticket is entitled to occupy or use and such holder shall be deemed to have been admitted for payment for the purpose of this Act; Provided that no such tax shall be charged and levied on complimentary tickets issued to,- (i) the representative of the press, or (ii) the members of the Board of Censors or of its panels, or (iii) the officers of Government who, as part of their duty are entitled or required to be present at the entertainment, or (iv) the distributors or producers of films or their representatives who are present at the entertainment for business purposes. (5) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society or person of for a season ticket or for the right of admission to a series of entertainments, or to any entertainments during a certain period of time or for any privilege, right, facility, or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, the entertainments tax shall be paid on the amount of the lump sum: provided that where the State Government is of opinion that the payment of a lump sum represents payment for other privileges, rights or purposes besides the admission to an entertainment or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the State Government to represent the right of admission to entertainments in respect to which the entertainment tax is payable. (6) The entertainments tax shall be levied and paid to the State Government also for admission to an entertainment in any class of seat or accommodation,- (a) for which no rate of payment for admission thereto is at all fixed by the proprietor, or (b) admission to which at the rate, if any fixed by the proprietor for the class is not open to the members of the general public. as if full payment had been made by the person admitted to such seat or accommodation in such entertainment at such rate as may be fixed by the prescribed authority having regard to the seating arrangement of the class of accommodation and such other factors as he may considered necessary and the person admitted to such class of seat or accommodation shall be deemed to have been admitted for payment as aforesaid for the purpose of this Act: Provided that no such rate shall be fixed by the prescribed authority without giving the proprietor an opportunity of being heard: Provided further that the rate so fixed shall not exceed the rate of admission fixed for the highest class of seat or accommodation in that entertainment.