Section 2(g) in Bihar Entertainments Tax Act, 1948
(g)"Payment for admission" includes-(i)any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;(ii)any payment for seats or other accommodation in a place of entertainment; and(iii)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or constituting to attend the entertainment in addition to the payment, if any for admission to the entertainment;(iv)[ Any payment made by a subscriber to any Cable Operator for entertainment through cable service or through any form of television network.] [Substituted by Act 11 of 1997.](v)[ Entry fee payment for admission excludes the maintenance charges as prescribed by Urban Development Department] [Added by Jharkhand Act 8, 2005.]
