Section 19A in The Bihar Entertainments Tax Rules, 1984
19A. [ Payment of fixed sum in lieu of tax payable under the Act by proprietor of Cable Service or Cable Television Network or by an entertainment provider. [Substituted by S.O. 73 dated 5.9.2007.]
(1)The consolidated amount of tax payable under Section 3AA Network for each connection given to the subscriber at the rate of fifteen rupees per connection per month irrespective of whether exhibition of programmes through Cable Service or Cable Television Network is combined with any service or supply of any goods for which a lump sum is charged from a person.(2)[ The consolidated amount of tax payable under section 3AAA shall be paid by the entertainment provider for each connection given to the subscriber at the rate of fifteen per centum of the gross collection per month irrespective of whether exhibition of programmes by the entertainment provider is combined with any service or supply of any goods for which a lump sum is charged from a person.]]
