10. Amendment in Section 2 of the Bihar Entertainment Tax Act, 1948.
(a)After sub-clause (iv) of Sub-Section (g) of Section 2 of the Bihar Entertainment Tax Act, 1948 an explanation shall be inserted in the following way, namely -"Explanation. - Payment for admission' shall not include maintenance fee specified by the Urban Development Department."(b)After sub-section (q) of Section 2 of the Act a new sub-section (r) shall be added in the following way, namely -"(r) 'Gross collection capacity' shall mean the amount collected in respect of the total seating capacity and includes payment for admission, tax realized at rates notified from time to time under sub-section (1) of Section (3), any fee or surcharge realized in respect of any right of entry to an entertainment or any service or facility extended, or in respect of any goods in connection therewith, in respect of any entry to an entertainment but does not include any maintenance fee specified by the Urban Development Department."
