Section 4(6) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(6)The entertainments tax shall be levied and paid to the State Government also for admission to an entertainment in any class of seat or accommodation, -(a)for which no rate of payment for admission thereto is at all fixed by the proprietor, or(b)admission to which at the rate, if any fixed by the proprietor for the class is not open to the members of the general public.as if full payment had been made by the person admitted to such seat or accommodation in such entertainment at such rate as may be fixed by the prescribed authority having regard to the seating arrangement of the class of accommodation and such other factors as he may considered necessary and the person admitted to such class of seat or accommodation shall be deemed to have been admitted for payment as aforesaid for the purpose of this Act:Provided that no such rate shall be fixed by the prescribed authority without giving the proprietor an opportunity of being heard:Provided further that the rate so fixed shall not exceed the rate of admission fixed for the highest class of seat or accommodation in that entertainment.
