Section 4(1) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(1)There shall be levied, charged and paid to the State Government on all payments for admission to an entertainment, [other than an entertainment to which Section 4-AA applies,] [Inserted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] a tax at such rate not exceeding 100 percent of the payment for admission, as may be notified by the State Government, from time to time, subject to a minimum of five paise in any one case, the amount of tax wherever necessary shall be rounded off to the nearest multiple of five paise, fractions of two and half paise or more being counted as five paise, and less than two and half paise being ignored.
