Additional tax on cinematograph exhibitions

5. (1) In respect of any cinematograph exhibition to which persons are admitted for payment, there shall be charged, levied and paid to the State Government, in addition to the entertainment tax payable under this Act, if any, a tax (hereinafter referred to as show tax) calculated at the following rates, namely :--

1. (a) in respect of cinematograph exhibition in any municipal area at the rate of 1[five paises for every person admitted to such exhibition,
2. (b) in respect of cinematograph exhibition in any area not included in clause (a) at the rate of 2[three paises for every person admitted to such exhibition.

1. (2) The show tax shall be recoverable from the proprietor.