Section 3(4) in The Goa Entertainment Tax Act, 1964
(4)There shall be levied and paid to the Government on every complimentary ticket issued by the proprietor the entertainment tax at the appropriate rate prescribed under sub- -section (1), as if full payment has been made for admission to the entertainment according to the class or set of accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.[Provided that the Government may exempt from payment of entertainment tax complimentary tickets issued by the proprietor or person for admission to the entertainment not exceeding five percent of the total capacity of such entertainment or the tickets actually sold, whichever is less";] [Proviso inserted by the Amendment Act 20 of 2006.]
