Section 3E(1) in The Goa Entertainment Tax Act, 1964
(1)Notwithstanding anything contained in section 3. and subject to the rules made, there shall be levied and paid tax on entertainment provided by way of cyber cafe and/or pool parlour and/or with the aid of antennae or cable television or Direct to Home Disk services through any electronic system of de-coding or otherwise, including transmission of television signals by wire where the subscribers T.V. sets are linked by metallic co-axial or fibre cable to a central system called headend, to a connection holder on payment of any contribution or subscription or installation and connection charges or any other charges collected as specified in Schedule 'C' hereto or in any other manner whatsoever."]
