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State of Jharkhand - Section
Section 3C in Bihar Entertainments Tax Act, 1948
3C. [ Tax on Commercial Video Exhibition. [Inserted by Bihar Finance Act, 1985 (4 of 1985).]
- Notwithstanding anything contained in the Act, in the case of commercial exhibition of films on Video specified in column 2 of the Table below, irrespective of whether the show is combined with any service or transport or supply of any goods for which a lump sum is charged from a person, there shall be levied and paid by the proprietor of such entertainment to the State Government, a tax at such rates not exceeding the rates specified in the corresponding entry in column 3 thereof, as the State Government may fix by a notification issued in this behalf:-[Table]| Serial no. | Size of Screen | Rate of tax per week | |
| 1 | 2 | 3 | |
| 1. | Video up to 65 CMS Screen | (a) | Rs. 2,000.00 where total number of seats is up to 50. |
| (b) | Rs. 4,000.00 where total number of seats is more than 50 butup to 100. | ||
| (c) | Rs. 6,000.00 where total number of seats is more than 100. | ||
| 2. | Video of above 65 CMS and up to 100 CMS Screen. | (a) | Rs. 2,500.00 where total number of seats is more than 50 butup to 100. |
| (b) | Rs. 5,000.00 where total number of seats is up to 50. | ||
| (c) | Rs. 7,500.00 where total number of seats is more than 100. | ||
| 3. | Video of above 100 CMS | (a) | Rs. 3,500.00 where total number of seats is up to 50. |
| (b) | Rs. 7,000.00 where total number of seats is more than 50 butup to 100. | ||
| (c) | Rs. 10,500.00 where total number of seats is more than 100."] |