Section 10A(2) in The Assam Amusements and Betting Tax Rules, 1939
(2)In case of any revision in the entertainment tax due to revision of the rate of admission or the rate of entertainment tax or both, the lump-sum tax shall also be revised in the manner laid down in clause (b) of sub-rule (1) by taking into account revised entertainment tax for each class and such revised lump-sum tax shall take effect from the date on which the revised rate of admission or the revised rate of entertainment or both take effect".
