Section 3B in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
3B. [ Entertainment Duty payable by Cable Operator.] [Inserted by M.P. Act No. 6 of 1999 (w.e.f.1-5-1999).]
- [(1) Notwithstanding anything contained in Section 3 or 3-A, every Cable Operator providing access to entertainments through cable service to subscribers of such service, not being owner or occupants of rooms of hotel or lodging house, shall pay to the State Government an amount of duty at the rate of Rs. 10/-per month per subscriber in urban and cantonment areas.] [[Substituted by Section 2 of M.P. Act No. 7 of 2001 (w.e.f. 1-4-2001). Prior to substitution it read as under:'(1) Notwithstanding anything contained in Section 3 or Section 3-A, every Cable Operator providing access to entertainments through cable service to subscribers of such service, not being owner or occupants of rooms of hotel or lodging house, in place or town having population mentioned in column (2) of the table below, shall pay to the State Government a consolidated amount of duty per month at the rate specified below :-*TableS.No. - Population - Rate of consolidated duty per month(1)- (2) - (3)
