The existing entries under Section 5 (l)(b) shall be substituted by the following entries namely, Section 5 (1) (b) : In any other case, where payment for the entertainment is:
.............................................................. i. Upto Rs. 3. 30 paise in the rupee . . . .
11. Above Rs. 3 andupto Rs 6. ................................... ..45 paise in the rupee ...
111. Above Rs. 6 andupto Rs 9 ...................................... 60 paise in the rupee iv. Above Rs 9 and upto Rs 12 .................................... 70 paise in the rupee v. Abor Rs. 12 ............................................................ 80 paise in the rupee
Provided that there shall not be charged any tax where the highest payment for admission does not exceed one rupee;
"Explanation" - The rate of tax shall be charged and levied on the payment for entertainment excluding the tax and if the amount of tax so arrived at is not multiple of five paise it shall be round ed to the next higher multiple of five paise.
5. Amendment of Section 5 (2) :
The existing entry under sub-section (2) of Section 5 may be substituted by the following entry, namely, Section 5 (2) : The state Government may, by means of notification in the Gazette, prescribe lump-sum or alternative rates of entertainment tax in respect of various types of entertainment in respect of which entertainment tax is payable under sub-section (I), and allow the proprietor, on such condition as it may prescribe, to opt for payment of such lump sum or alternative rates of entertainment tax.