Section 4(1) in Haryana Municipal Entertainment Duty Act, 2019
(1)Notwithstanding anything to the contrary contained in this Act, the proprietor of a video set exhibiting shows on payment having seating capacity of less than one hundred persons shall be liable to pay entertainment duty at a rate not exceeding two lacs rupees per annum or as may be notified by the Government, from time to time. The duty shall be payable in advance in such manner, as may be prescribed.
