Serial

Classes of Entertainments

Rates of Entertainment

No.

Tax

1

Cinematograph exhibition in a cinema

Out of each aggregate

other than an interior cinema

payment:-

(a) up to Rs. 10.00- 30 percent of such  payment

(b) exceeding Rs. 10.00 but  not exceeding Rs.30.00

35 percent of such payment

(c) exceeding Rs. 30-00

40 percent of such payment

2

Housie

60 percent out of

each aggregate payment

for initial admission to

the game and out of

each aggregate payment

for attending or

continuing to attend the

game (whether such

payment is described

as the price of cards or

booklets or otherwise)

3

Joy-rides in aero plane

40 percent out of each

aggregate payment

4

Horse-race

60 percent out of each

aggregate payment

5

All other class of entertainments not

25 percent out of each

covered by items 1 to 4 (including

aggregate payment

mimicry, carnival, puppet show,

giant wheel, cabaret or floor show,

games of skill, video games,

amusement park, cable service and

direct to home service etc.

6

Non Classical music

25 percent out of all aggregate payment  for admission

7

Where the aggregate payment for

admission or to participate in the pool

game bowling alley, Billiards or

snooker at a time is Rs.10 or more out

of each aggregate payment:-

(a) exceeding Rs. 10.00 but not

5 percent out of such

exceeding Rs. 25.00

aggregate payment

(b) exceeding Rs. 25.00 but not

10 percent out of such

exceeding Rs. 50.00

aggregate payment

(c) exceeding Rs. 50.00 but not

15 percent out of such

exceeding Rs. 100.00

aggregate payment

(d) exceeding Rs. 100.00 but not

20 percent out of such

exceeding Rs. 200.00

aggregate payment

(e) exceeding Rs. 200.00

25 percent out of such

aggregate payment

8

Interior Cinema-

For period of one year from the date

of start, in a local area having a

population-

(a) up to 10,000;

Rs. 2000.00 per week

(b) exceeding 10,000 but not

Rs. 3500.00 per week

exceeding 25000;

(c) exceeding 25,000

Rs. 5000.00 per week

9

(A) Exhibitions by means of

Video in a Video cinema-

(i) In a permanent building situated

Rs. 3000.00 per week

in a local area having no permanent

cinema;

(ii) In a permanent building situated

Rs. 2500.00 per week

at 500 meters from the outer limits of

a local area with population

exceeding 5 lakh having a cinema

in a permanent building.

(iii) In a permanent building situated

Rs. 2000.00 per week

at 1,000 metres from the outer limits

of a local area with population

exceeding 50,000 but

not exceeding 5,00,000 and having a

cinema in a permanent building.

(iv) In a permanent building situated

Rs. 1500.00 per week

at 1,500 metres from the outer limits

of a local area with population

up to 50,000 and having a cinema

in a permanent building.

(v) in a temporary building situated

at a distance of 2 kms. from a cinema

in a permanent building within a local

area with population-

(a) up to 50,000;

Rs. 1500.00 per week

(b) exceeding 50,000 but not

Rs. 2000.00 per week

exceeding 5 lakh;

(c) exceeding 5 lakh

Rs. 2500.00 per week

(vi) in a temporary building situated

Rs. 1500.00 per week

in a local area having no cinema in a

permanent building-

(B) Exhibition by means of Video in a

Rs. 2000.00 per month

public service vehicle

(C) Exhibition by means of Video in

Rs. 2000.00 per month

the rooms of a hotel situated in a local

area with population-

(a) up to 50,000;

Rs. 30.00 per room

per week

(b) exceeding 50,000 but not

Rs. 40.00 per room

exceeding 2 lakh;

per week

(c) exceeding 2 lakh

Rs. 50.00 per week