Conditions as to consolidated payment of twenty per centum of the gross sum

7. The State Government may, on the application of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (1) of section 3, allow the proprietor on such conditions as it may prescribe, to pay the amount of the tax due by means of a consolidated payment of twenty percentum of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax.