(1) Notwithstanding anything contained in this Act, it shall be lawful for the State Government to lease by public auction, the collection of entertainment duty on cable television including entertainment duty leviable on Direct-to-Home (DTH) Broadcasting service, for any period not exceeding three years at a time or to appoint an agent for the collection thereof.
(2) Where the collection of entertainment duty on cable television (including entertainment duty leviable on Direct-to-Home (DTH) Broadcasting service), has been so leased or where an agent is so appointed, any person employed by the lessee or the agent shall, subject to the conditions of the lease or, as the case may be, the agreement of agency, exercise the powers and perform the duties conferred on and imposed upon the officers and employees of the State Government authorised to collect the entertainment duty on cable television including entertainment duty leviable on Direct-to-Home (DTH) Broadcasting service under this Act or the rules made thereunder, after they are duly authorised by the prescribed officer, in that behalf.
(3) Subject to the directions, if any, issued from time to time, by the State Government, by any general or special order in this behalf, the prescribed officer shall regulate the collection of entertainment duty on cable television including entertainments duty leviable on Direct-to-Home (DTH) Broadcasting service, either through such lessee or agent, in such manner and by such procedure as may be prescribed.]