(1) Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the State Government tax at the rate specified in the schedule attached to this Act for admission to any entertainment:
Provided that the State Government may, from time to time by notification, and subject to such conditions as may impose, fix a higher rate of tax not exceeding one hundred percent or any lower rate of tax payable under this act on account of admission to any entertainment ; and thereupon the schedule shall be deemed to have been amended accordingly.
(2) Subject to such restriction and conditions, as may be prescribed, the State Government may, by general or special order, make an exemption, or reduction in rate in respect of any entertainment or classes of entertainment.
(3) Where exemption from the levy of tax under this Act on any entertainment is claimed by a proprietor under the provision of this section the burden of proof shall lie on such proprietor and the Commission may require the proprietor to substantiate the claim in the manner prescribed.
Tax on Cable Television Net-work.
4. Proprietor of a cable television network shall be liable to pay tax at such rate for every subscriber to such cable television network as specified in the schedule attached to this act :
Provided that the State Government may, from time by notification and subject to such conditions as may impose, fix a higher or lower rate of tax not exceeding one hundred rupees per subscriber; and thereupon the schedule shall be deemed to have been amended accordingly.
Tax Authority.