(1) A person admitted to an entertainment shall be liable to pay an entertainment duty at such rate, not exceeding one hundred and twenty-five percent (125%) of the amount of payment for admission, as the Government may, specify, by notification in this behalf and the said duty shall be collected by the proprietor and rendered to the municipality in such manner, as may be prescribed:
Provided that Government may impose an entertainment duty on complimentary tickets at a rate different from that imposed on other kinds of payment for admission subject to the maximum specified above.
(2) A draft of the proposed order specifying the rate of entertainment duty referred to in sub-section (1) shall be notified for the information of all persons likely to be affected thereby and it shall take effect only after the Government has considered all objections received within a period of thirty days from the date of such publications and has notified the same again, with or without modification:
Provided that if the Government considers that such an order should be brought into force at once, the final notification may be issued without previous publication.
(3) Until such time, as the duty referred to in sub-sections (1) and (2) has been finally notified, the entertainment duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act.
(4) The amount of duty shall be calculated to the nearest multiple of one rupee.
Duty on video shows.