Section 4(10) in The Goa Entertainment Tax Act, 1964
(10)Notwithstanding anything contained in this section, the Commissioner, on the application of the proprietor or person of any entertainment in respect of which entertainment tax is payable under sections 3 and 3E, allow the proprietor or person on such conditions as may be prescribed to make payment of tax due,-(i)by a consolidated payment of a percentage, to be fixed by the Commissioner, of the gross sum received by the proprietor or person on account of payment for admission to the entertainment; or(ii)on the basis of the returns of the payments for admission to the entertainment filed by the proprietor or person for the corresponding period of the preceding year; or(iii)in accordance with the results recorded by any mechanical/electronic contrivance including computers which automatically registers the number of persons admitted.]
