[See section 140]
THEATRE-TAX
Type of entertainment Maximum amount of tax
1. Class I Cinema theatre. . . . . . Rs. 10 per show.
2. Class II Cinema theatre. . . . . . Rs. 7 per show.
3. Drama, concert, circus, variety entertainment or
tamasha . . . . . . . . .
Rs. 7 per show.
4. Carnival or fete . . . . . . . . Rs. 10 per day.
5. Any other entertainment . . . . . . Rs. 7 per show or if there are no separate
shows Rs. 7 per day.
Explanation.—For the purposes of this Schedule class I cinema theatres and class II cinema theatres
mean theatres classified respectively as class I cinema theatres and class II cinema theatres by bye-laws
made in this behalf.