17. Amendment of Section 5, Rajasthan Act No. 24 of 1957.
- For the existing Section 5 of the principal Act, the following shall be substituted and shall be deemed to have been substituted with effect from 26.3.1999, namely:-"5. Manner of payment of tax. - (1) Subject to other provisions of this Act, the entertainment tax shall be levied, calculated, and paid in such manner and within such time as may be prescribed.(2)The entertainment tax shall be due and recoverable from the proprietor.(3)The proprietor shall submit such returns, to such authority, in such manner and within such period as may be prescribed.".
