- [(1) There shall be levied and paid to the Government on all payments for admission to any entertainment, as shown in Schedules A, B and D hereto, a tax indicated therein."] [Sub-section 1 amended by Amendment Act 10 of 1968, 9 of 1972, 3 of 1977, 6 of 1980, 1 of 1983, 15 of 2001, 13 of 2003 and 20 of 2006. Present entries are substituted by the Amendment Act 20 of 2006.](2)[ In computing the tax payable under sub-section (1), the tax leviable shall be computed with reference to each single person admitted.] [Sub-section 2 amended by the Amendment Act 10 of 1968 and 3 of 1977. Lastly by the Amendment Act 20 of 2006 present entry substituted.](3)Where the payment for admission to any entertainment is made by means of a lumpsum paid as a subscription or contribution to any society, or for a season ticket or for the 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 entertainment tax shall be paid on the amount of the lumpsum, but where the Commissioner is of opinion that the payment of a lumpsum 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 amount as appears to the Commissioner to represent the right of admission to entertainment in respect of which the entertainment tax is payable.(4)There shall be levied and paid to the Government on every complimentary ticket issued by the proprietor the entertainment tax at the appropriate rate prescribed under sub- -section (1), as if full payment has been made for admission to the entertainment according to the class or set of accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.[Provided that the Government may exempt from payment of entertainment tax complimentary tickets issued by the proprietor or person for admission to the entertainment not exceeding five percent of the total capacity of such entertainment or the tickets actually sold, whichever is less";] [Proviso inserted by the Amendment Act 20 of 2006.](5)[ (i) The Government may, by notification in the Official Gazette,-(a)reduce any rate of tax,(b)enhance any rate of tax,and may, by like notification, add to, or omit from, or otherwise amend any entry of the Schedule and thereupon the Schedule shall be deemed to have been amended accordingly.(ii)Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein.(iii)The provisions contained in sub-section (4) of section 14 of this Act regarding laying the rules on the table of the Legislative Assembly shall apply mutatis mutandis to any notification issued under clause (i).]
