4AA Levy of Tax on Cable Service.-

(1) The proprietor of a cable television network providing cable service shall be liable to pay entertainment tax at such rates not exceeding rupees six hundred per subscriber for every year, as the State Government may, from time to time, notify in the Official Gazette, in this behalf. (2) Nothing in sub-section (1) shall preclude the State Government from notifying different rates of entertainment tax for entertainment in a household or in different categories of hotels. (3) Where the subscriber is a hotel or a restaurant, the proprietor may in lieu of payment under sub- section (1), pay a consolidated payment to the State Government on such conditions and in such manner as may be prescribed and at such rate as the State Government may from time to time notify in the Official Gazette and different rates of consolidated payment may be notified for the different categories of hotels].