18. (1) For section 3 of the Bengal Amusements Tax Act, (V of 1922), the following shall be substituted, namely:-

“Tax on payments for admission to entertainments. 3. Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the Government a tax, hereinafter referred to as the entertainments tax, at the following rates:-

Rate of tax

(i) When the payment for admission to an entertainment does not exceed 19 paisa. Nil.

(ii) When the payment for admission to an entertainment exceeds 19 paisa but does not exceed Rs. 1. 75 per cent of such payment.

(iii) When the payment for admission to an entertainment exceeds Rs. 1 but does not exceed Rs. 2. 100 per cent of such payment.

(iv) When the payment for admission to an entertainment exceeds Rs. 2. 125 per cent of such payment:

Provided that where the proprietor of an entertainment admits any person to any place of entertainment as a spectator or as an audience for the purpose of amusement by taking part in it without any payment or on payment of an amount less than the amount normally charged for admission thereto, the entertainments tax, at the aforesaid rates, shall nevertheless be charged, levied and paid to the Government on the amount which would have been normally charged for such admission.

Explanation- For the purpose of this proviso, in case there are different classes of seats in an entertainment 'place of entertainment' means the class to which such person is admitted.”.