Section 71 in Rajasthan Panchayati Raj Rules, 1996
71. Entertainment Tax on Cinema/Theatre/Video Shops.
(1)Panchayat Samiti shall recover entertainment tax as per notification No. F. 8(76) FD/Gr. IV/73 dated 9.3.1976 at the rate of 100% of the cost of the ticket/charges exceeding Rs. one per person. In case regular tickets are not issued, amount of tickets per month be assessed and 100% tax recovered accordingly.(2)If amount due is not deposited on demand, it shall be recovered as an arrear of land revenue through Collector of the district.
