Section 5 in Rajasthan Entertainments and Advertisements Tax Act, 1957
5. [ Manner of payment of tax. [Substituted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.]
(1)Subject to other provisions of this Act, the entertainment tax shall be levied, calculated, and paid in such manner and within such time as may be prescribed.(2)The entertainment tax shall be due and recoverable from the proprietor.(3)The proprietor shall submit such returns, to such authority, in such manner and within such period as may be prescribed.]
