(4)(i)A show tax shall be levied on all shows within the village panchayat area at the rates prescribed by Government in this behalf.Explanation. - the term 'show' includes any entertainment, exhibition performance, amusement, game, sport or race to which persons are admitted on payment of money.(ii)The tax leviable shall be payable by and recoverable from the owner of the premises if he receives rent for the show or if no rent is paid, the proprietor of the show including any person responsible for the management thereof.]
