Section 45(5) in Arunachal Pradesh Panchayat Raj Act, 1997
(5)The State Government may make rules for regulating the collection of the duty on transfers of immovable property and duty on entertainment referred to in sub-section (4), the payment thereof to the Gram Panchayat and the deduction of any expense incurred by the State Government in the collection thereof.Explanation. - In this section-(a)"annual value" in relation to any land or buildings, means an amount not exceeding six per centum of the market value of such land and building estimated in the prescribed manner;(b)"entertainment" includes any exhibition, cinematograph exhibition, performance, amusement, games or sports to which persons are admitted on payment.
