Section 10A(6) in The Assam Amusements and Betting Tax Rules, 1939
(6)The lump-sum amount of tax payable for each show for each class shall be determined by multiplying the reckoning average occupancy of the class by the existing entertainment tax for admission into the class. The lump-sum amount of tax payable for each show for the entire house shall be the sum of the lump-sum amounts of all the classes of the house for each show and the lump-sum amount payable for each day for the entire house shall be determined by multiplying the lump-sum amount for each show tor the entire house by the number of daily shows usually exhibited at the time of determination of the lump-sum amount.
