Section 3(2) in Jharkhand Entertainments Tax Act, 2012
(2)Notwithstanding anything contained in sub-section (l), entertainment tax shall be levied in relation to cinematograph exhibition on the proprietor of an entertainment at compounded rate(s) as specified in the schedule.Provided that the State Government may specify different rate or rates of tax in respect to the different specified areas and for different specified periods.Provided further the State Government may specify different rates in relation to the separate units of Multiplex Cinema Complex, depending upon their respective sitting capacity.
