3A. [ Consolidated payment of tax. [Inserted by Bihar Finance Act, 1985 (4 of 1985).]
- Notwithstanding anything contained in the Act, the State Government, by notification, may levy consolidated amount of tax not exceeding 45 per cent and not below 10 per cent of the gross collection capacity for every show and such amount of tax shall be paid by the proprietor of an entertainment to the State Government:[Provided that the State Government shall for the purpose of levy of consolidated amount of tax, classify places in categories on the basis of latest census population figures, for the fixation of such percentage and the rate of consolidated tax shall be uniform for a particular class or places:]Provided further that the consolidated tax payable for a show under this Section shall not be less than the average amount of tax for one show calculated on the basis of tax payable during the preceding three years by the proprietor of an entertainment under sub-section (1) or (5) of Section 3 or Section 3B or under this Section.Explanation. - 'Gross collection capacity' shall mean the total amount calculated 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 of admission to any entertainment.]
