(5)The State Government may take 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 expenses 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.
