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State of Jharkhand - Section

Section 4 in Bihar Entertainments Tax Act, 1948

4. [ Proprietor to collect entertainment tax from persons admitted to entertainment. [Substituted by Act 5 of 1973.]

- The proprietor shall be entitled to collect from persons admitted to the entertainments an amount equal to the entertainment tax payable in respect of tickets or complimentary tickets issued :[Provided that where tax is levied on any entertainment under Section 3A or 3B, the proprietor shall not be entitled to collect any amount exceeding the tax calculated at the rate notified under sub-section (1) of Section 3 as tax from the person admitted to the entertainment.]