Tax on payments for admission to cinematograph exhibitions

4. The rate of entertainment tax in the case of payment for admission to any cinematograph exhibition shall be as follows, namely :-- Where the payment excluding the amount of tax--

1. (i) is twenty paise or more but is not more than fifty paise-- twentyfive per centum of such payment rounded off, if is not multiple of five paise, to the next higher multiple of five paise.
2. (ii) is more than fifty paise but is not more than one rupee-- fifty percentum of such payment rounded off, if it is not a multiple of five paise, to the next higher multiple of five paise ;
3. (iii) is more than one rupee but not more than two rupees twentyfive paise-- one hundred twentyfive percentum of such payment rounded off, if it is not a multiple of five paise to the next higher multiple of five paise".