Section 4 in The Jammu and Kashmir Entertainments Duty Act, 1959
4. Payments made in consolidated sum.
- Where the payment for admission to an entertainment is made in a consolidated sum in the form of a subscription or contribution to any society or a season ticket, or a right of admission to an entertainment or series of entertainments during a specified period, or a privilege, right or facility combined with the right of admission without further payment or a reduced charge, the entertainments duty shall be paid on the amount of the consolidated sum but where the Entertainment Tax Officer is of the opinion that the payment of the consolidated sum or any payment for a ticket includes payment for other privileges, rights or facilities besides the admission to an entertainment, or is intended to secure admission to an entertainment during a period when the duty has not been in operation, the duty shall be charged on such amounts as appears to the Entertainment tax Officer to represent the right of admission to entertainment for which a duty is payable.
