Section 6A in Rajasthan Entertainments and Advertisements Tax Act, 1957
6A. Levy of additional tax on entertainments.
(1)In addition to the entertainment tax payable under section 4, there shall be levied, charged and paid to the State Government, as from such date as the State Government may, by notification in the Official Gazette, appoint in this behalf, an additional entertainments tax at such rate, not exceeding two rupees for every one hundred seats or part thereof, as may be specified in the said notification:Provided that every such notification shall be laid before the House of the State Legislature at the Session thereof next following and shall be liable to be rescinded or modified by a resolution of that house, and the recision or modification so made, shall be deemed to have come into force upon its publication by notification in the Official Gazette.(2)The additional tax mentioned in sub-section (1) shall be payable by the proprietor of an entertainment in respect of each show, exhibition or performance.
