Tax on complimentary ticket.

There shall be levied and paid to the local authority entertainments tax on every taxable complimentary ticket at the appropriate rate as applicable for admission to the entertainment for which it has been issued as if full payment has been made for admission to the entertainment according to the class of seat or accommodation which the holder of such taxable complimentary ticket is entitled to occupy or use; and for the purposes of this Act and the Tamil Nadu Local Authorities Finance Act, 1961, (Tamil Nadu Act 52 of 1961) the holder of such taxable complimentary ticket shall be deemed to have been admitted on payment.