3E. [ Special provisions in respect of certain entertainments. [Section 3E was inserted by the Amendment Act 21 of 2001, which was amended by the Act No. 53 of 2001. However vide Amendment Act 20 of 2006 present section is substituted.]
(1)Notwithstanding anything contained in section 3. and subject to the rules made, there shall be levied and paid tax on entertainment provided by way of cyber cafe and/or pool parlour and/or with the aid of antennae or cable television or Direct to Home Disk services through any electronic system of de-coding or otherwise, including transmission of television signals by wire where the subscribers T.V. sets are linked by metallic co-axial or fibre cable to a central system called headend, to a connection holder on payment of any contribution or subscription or installation and connection charges or any other charges collected as specified in Schedule 'C' hereto or in any other manner whatsoever."]
