(1) Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the State Government a tax at the rate of twentyfive per centum on all payments for admission to any entertainment.
(2) The entertainments tax shall not be leviable where the payment for admission is not more than nineteen paise.
(3) The rate of the entertainments tax in the case of payments for admission to any theatre or circus or any class of entertainment other than cinematograph exhibition, to which the State Government may apply this sub-section, on the ground that the rate specified in sub-section (1), would impose an undue burden on the industry involved, shall be as follows, namely :--- Where the payment excluding the amount of the tax--
(i) is more than nineteen paise but is not more than twentyfive paise.
Tax on payments for admission to entertainments.
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(ii) is more than twenty-five paise but is less than seventy-five paise.
(iii) is seventy-five paise or more but is less than one rupee fifty paise.
(iv) is one rupee fifty paise or more but is less than two rupees fifty paise.
(v) is two rupees fifty paise or more but is less than three rupees fifty paise.
(vi) is three rupees fifty paise or more but is less than four rupees fifty paise.
(vii) is four rupees fifty paise or more but is less than six rupees fifty paise.
(viii) is six rupees fifty paise or more but is less than nine rupees fifty paise,
(ix) is nine rupees fifty paise or more but is not more than ten rupees.
(x) is more than ten rupees, for the first ten rupees and for every ten rupees over ten rupees.
4. The rate of entertainment tax in the case of payment for admission to any cinematograph exhibition shall be as follows, namely :-- Where the payment excluding the amount of tax--
(i) is twenty paise or more but is not more than fifty paise-- twentyfive per centum of such payment rounded off, if is not multiple of five paise, to the next higher multiple of five paise.
(ii) is more than fifty paise but is not more than one rupee-- fifty percentum of such payment rounded off, if it is not a multiple of five paise, to the next higher multiple of five paise ;
(iii) is more than one rupee but not more than two rupees twentyfive paise-- one hundred twentyfive percentum of such payment rounded off, if it is not a multiple of five paise to the next higher multiple of five paise".
Tax on payment for a d m i - ssion to cinematograph exhibition.
Additional tax on cinematograph exhibitions.
Entertainments tax to be charged on all free or complimentary passes or tickets.
Conditions as to cons o l i d a t e d payment of twenty per centum of the gross sum.
Admission to entertainments.
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