Section 4(4) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(4)The entertainment tax shall be levied and paid to the State Government also on every complimentary ticket issued by the proprietor for every entertainment, as if full payment had been made for admission to such entertainment according to the class of seat or accommodation, which the holder of such ticket is entitled to occupy or use and such holder shall be deemed to have been admitted for payment for the purpose of this Act;Provided that no such tax shall be charged and levied on complimentary tickets issued to, -(i)the representative of the press, or(ii)the members of the Board of Censors or of its panels, or(iii)the officers of Government who, as part of their duty are entitled or required to be present at the entertainment, or(iv)the distributors or producers of films or their representatives who are present at the entertainment for business purposes.
