Section 6(3) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(3)Notwithstanding anything contained in sub-sections (1) and (2), the State Government may, on the application of the proprietor of any entertainment in respect of which the entertainment tax is payable under [Section 4 of] [Inserted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] this Act, allow such proprietor, on such conditions, as may be prescribed, -(a)to compound the tax payable in respect of such entertainment for a fixed sum, or(b)to pay the amount of the tax due-(i)by a consolidated payment of such percentage of the gross sum received by the proprietor or on account of payments for admission to the entertainment and on account of the tax, as the State Government may fix, or(ii)in accordance with returns of the payments for admission to the entertainment and on account of the tax, or(iii)in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted.
