Surcharge on tax on entertainment.

(1) Subject to the approval of the State Government, the Municipality may levy a surcharge on any tax levied by the State Government on any entertainment or amusement within the municipal area. (2) The rate of the surcharge and the manner of- (a) collection of the surcharge, (b) payment of the surcharge to the Municipality, and (c) deduction of the expenses, if any, incurred by the State Government in course of collection of the surcharge, shall be such as may be prescribed.