Section 2(r) in Bihar Entertainments Tax Act, 1948
(r)[ "Gross Collection Capacity" means the total amount collected for total seating capacity of the theatre which shall include the admission fees, tax calculated on the basis of rate notified under sub-section (1) of Section 3 from time to time, surcharge or charge for any privilege, right, facility, service or thing combined with the right or admission to any entertainment excluding maintenance charges as prescribed by Urban Development Department.] [Clause 2(r) added by Jharkhand Amendment Act 8 of 2005.]
