Section 102(5) in Siliguri Municipal Corporation Act, 1990
(5)In the case of any land or building or part thereof used for public cinema shows or theatrical performances or as a place of similar public recreation, amusement or entertainment, gross annual rent of such land or building or part thereof, as the case may be, shall be deemed to be seven and a half per cent of the gross annual receipts in respect of such cinema shows or theatrical performances or place of public recreation, amusement or entertainment, including receipts from rent and advertisements and sale of admission tickets but excluding taxes on the sale of such tickets:Provided that the provisions of this sub-section shall not apply in the case of temporary fairs, circuses, and casual shows or performances.
