Section 3AAA in Bihar Entertainments Tax Act, 1948
3AAA. [ [Inserted by Bihar Finance Act, 2007 (Act 8 of 2007), published in Bihar Gazette (Extraordinary) dated 31.3.2007.]
Notwithstanding anything contained in the Act, there shall be levied, and paid by an entertainment provider to the State Government, a tax not exceeding the rate specified in Section 3AA, but not below the rate specified in that Section, in respect of the entertainment provided by him, as may be prescribed by the State Government."]
