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 entertainments during a specified period, or a privilege, right, or facility combined with the right of admission without further payment, or a reduced charge, the entertainments duty shall be paid on the amount of the consolidated sum, but where the Entertainment Tax Officer is of the opinion that the payment of a consolidated sum or any payment for a ticket includes payment for other privileges, rights or facilities besides the admission to an entertainment, or is intended to secure admission
1. Substituted for the figure and brackets "(2)" vide H.P. Act No. 14 of 1983 w.e.f.
21.7.1983.
2. Section 3-A inserted vide H.P. Act No. 20 of 1970 and substituted vide H.P. Act No. 13 of 1999.
3. Section 3-B inserted vide H.P. Act No. 13 of 1999.
THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 8 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.