- Section 3AAA of the Bihar Entertainments Tax Act, 1948 (Bihar Act XXXV of 1948) shall be substituted by the following :-"3AAA. Notwithstanding any thing contained in the Act, there shall be levied, and paid by every entertainment provider to the State Government, a tax, in such manner as may be prescribed, not exceeding twenty-five per centum of the gross collection, but not below fifteen per centum of the gross collection, in respect of the entertainment provided by him, as may be specified by the State Government in a notification published in the Official Gazette.Explanation. - For the purposes of this Section, the expression "gross collection" shall mean the aggregate of the amount of payments received by the entertainment provider from the subscriber receiving signals through the Set Top Box."
