(1) The entertainments tax shall be charged in respect of each
1. Substituted by The Tripura Amusements Tax (Second Amendment) Act, 1987, w.e.f. 26.5.1987.
Penalty for n o n - p a y - ment of tax.
Sections 8 and 9 not to apply in certain cases.
Manner of payment.
6 person admitted for payment, and in the case of a cinematograph exhibition, also in respect of each person admitted without payment on a free or complimentary pass or ticket, and in the case of admission by stamped ticket shall be paid by means of the stamp on the ticket and, in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions.
(2) The entertainments tax, in the case of admission otherwise than by stamped ticket, shall be recoverable from the proprietor.
(3) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket, or for right of admission to a series of entertainments, or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment, or involving such right of admission without further payment or at a reduced charge, the entertainments tax shall be paid on the amount of the lump sum, where the State Government is of opinion that the payment of lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the State Government to represent the right of admission to entertainments in respect of which the entertainments tax is payable.