Section 10A(1) in The Assam Amusements and Betting Tax Rules, 1939
(1)The amount of lump-sum tax payable by the proprietor of a cinematograph exhibition as per third proviso to sub-section (1) of Section 3 shall be determined in the following manner-(a)The average occupancy per slow of the house where the cinematograph exhibition is held shall be calculated for each class by taking into account the actual occupancy of that class for each show for last three years and this average occupancy shall be increased by 10%. If the figure so arrived at is 60% or more of the total capacity of the particular class of the house, it shall be taken to be the reckoning average occupancy of that class, otherwise the reckoning average occupancy shall be determined at 60% of the actual capacity of the class.
