Section 10A in The Assam Amusements and Betting Tax Rules, 1939
10A. Payment of lump-sum tax for cinematograph exhibition.
(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.(6)The lump-sum amount of tax payable for each show for each class shall be determined by multiplying the reckoning average occupancy of the class by the existing entertainment tax for admission into the class. The lump-sum amount of tax payable for each show for the entire house shall be the sum of the lump-sum amounts of all the classes of the house for each show and the lump-sum amount payable for each day for the entire house shall be determined by multiplying the lump-sum amount for each show tor the entire house by the number of daily shows usually exhibited at the time of determination of the lump-sum amount.(2)In case of any revision in the entertainment tax due to revision of the rate of admission or the rate of entertainment tax or both, the lump-sum tax shall also be revised in the manner laid down in clause (b) of sub-rule (1) by taking into account revised entertainment tax for each class and such revised lump-sum tax shall take effect from the date on which the revised rate of admission or the revised rate of entertainment or both take effect".
