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State of Punjab - Section
Section 3 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
3. [ Levy of tax.] [Substituted vide Act No. 20 of 1994.]
- Except as otherwise expressly provided in this Act, there shall be levied, charged and paid to the State Government an entertainment tax on the gross collection capacity of a cinematograph show held in a cinema house, specified in column 2 of the Table given below and located in the area specified in the corresponding entry in column 1 of the said Table and calculated at the rates specified in the corresponding entry in column 3 or column 4 of the said Table, as the case may be.| Area where the cinema house is situated | Type of cinema house | Amount of Tax leviable as a percentage of the gross collectioncapacity per show | Amount of tax leviable as percentage of the gross collectioncapacity per show in the case of old cinema house |
| 1 | 2 | 3 | 4 |
| Category 'A' | |||
| 1. Cinema House in a Municipal Corporation. | (i) Air-conditioned; | Twenty Percent | Eighteen per cent. |
| (ii) Air-cooled; Eaighteen per cent. | Sixteen percent. | ||
| (iii) Ordinary (Other than Air-conditioned and Air-cooled). | Fifteen per cent. | Thirteen per cent. | |
| Category 'B' | |||
| 2. Cinema House in a Municipality of the First Class or in aCantonment Board. | (i) Air-conditioned; | Eighteen per cent. | Sixteen percent |
| (ii) Air-cooled; | Fifteen per cent. | Thirteen percent | |
| (iii) Ordinary (Other than Air-conditioned and Air-cooled). | Sixteen per cent. | Ten per cent. | |
| Category 'C' | |||
| 3. Cinema House in a Municipality of the Second Class. | (i) Air-conditioned; | Fifteen per cent. | Thirteen per cent |
| (ii) Air-cooled; | Twelve per cent. | Ten per cent. | |
| (iii) Ordinary (Other than Air-conditioned and Air-cooled). | Ten per cent. | ||
| Category 'D' | |||
| 4. Cinema House in a Municipality of the Third Class or inany other area not falling in categories 'A', 'B', 'C' | (i) Air-conditioned; | Fourteen percent | Twelve percent |
| (ii) Air-cooled; | Eleven per cent. | Nine per cent. | |
| (iii) Ordinary (Other than Air-conditioned and Air-cooled). | Nine per cent. |