Section 6(1) in Delhi Entertainments and Betting Tax Act, 1996
(1)Subject to the provisions of this Act, there shall be levied and paid on all payments for admission to any entertainment, other than an entertainment to which section 7 applies, an entertainment tax at such rate not exceeding one hundred per cent of each such payment as the Government may from time to time [notify] [Government of National Capital Territory of Delhi vide Notification No. F. 12(3)/Fin (Rev-1)/2015-16 /DSF-V1/541, dated 15-7-2015, w.e.f. 20-7-2015, notifies that the rate of entertainment tax on payment for admission in respect of all cinematographic exhibition of films in NCT of Delhi, shall be 40 percent.] in this behalf, and the tax shall be collected by the proprietor from the person making the payment for admission and paid to the Government in the manner prescribed.
