(1) Notwithstanding anything to the contrary contained in this Act, the proprietor of a video set exhibiting shows on payment having seating capacity of less than one hundred persons shall be liable to pay entertainment duty at a rate not exceeding two lacs rupees per annum or as may be notified by the Government, from time to time. The duty shall be payable in advance in such manner, as may be prescribed.
(2) The proprietor of a video set not falling in sub-section (1), exhibiting shows on payment having seating capacity of one hundred or more persons shall be liable to pay entertainment duty at the rate and in the manner prescribed under sub-section (1) of section 3.
Payment made in a consolidated sum.
5. Where the payment for admission to an entertainment is made in a consolidated sum in the form of a subscription or contribution to any society or a season ticket, or a right of admission to an entertainment or series of entertainment during a specified period, or a privilege, right or facility combined with the right of admission without further payment, or a reduced charge, the entertainment duty shall be paid on the amount of the consolidated sum, but where the Entertainment Tax Officer is of the opinion that the payment for other privileges, rights or facilities besides admission to an entertainment, or is intended to secure admission to an entertainment, during a period when the duty has not been in operation, the duty shall be charged on such amount, as appears to the Entertainment Tax Officer to represent the right of admission to entertainment for which a duty is payable.
Deposit of security by proprietor.
6. The prescribed authority may, in such manner, as may be prescribed, require the proprietor to deposit in the funds of municipality as security for payment of entertainment duty under this Act an amount not exceeding estimated payment of entertainment duty for a period of three months to be fixed on the basis of seating capacity.
Posting of tables of rates of payment for admission at conspicuous places.
7. The proprietor shall, in such manner, as may be prescribed, exhibit at the place of entertainment, the rate of payments for admission and the amount of duty payable on such rates.
HARYANA GOVT. GAZ. (EXTRA.), AUG. 27, 2019 (BHDR. 5, 1941 SAKA) 213