Section 6(3) in The Gujarat Entertainments Tax Act, 1977
(3)A proprietor of a cinema desiring to exercise the option referred to in sub-section (2), shall make an application to the prescribed officer in such form as may be prescribed to permit him to make, in lieu of the amount of tax payable by him [under sub-section (1) of section 3] [These words, brackets and figures were substituted for the words brackets and figures 'under sub-section (IA) of section 3' by Gujarat 10 of 1989, Section 3(3) (w.r.e.f. 23-12-1988).], payment of tax at [such rate not exceeding [twenty-five per cent] [Substituted for 'the rates specified in Schedule-I' by Gujarat 29 of 2005, dated 15th September 2005 (w.e.f 01-10-2005)] of the payment for admission, as the State Government may, by notification in the Official Gazette, fix, from time to time].[Provided that the payment for admission to an entertainment shall not be less than rupees five per person.] [Proviso inserted by Gujarat 20 of 2005, dated 23rd March 2005 (w.e.f 01-04-2005)]
