Section 4 in Jharkhand Entertainments Tax Act, 2012
4. Assesses to collect entertainment tax from persons admitted to entertainment.
- Save as provided under sub-section (2) of Section 3 of this Act, every assessee shall be entitled to collect, from persons admitted to the entertainment(s), an amount equal to the entertainment tax payable in respect to the valuable consideration of tickets or complimentary tickets or the sponsorship amount.
