(1) Notwithstanding anything contained in any law relating to a municipality, local board, village panchayat or other local authority, no municipality, local board, village panchayat or other local authority shall levy any tax on entertainment on which an entertainment duty is leviable under this Act after this Act comes into operation in the area within which the local authority concerned has jurisdiction.
(2) Nothing contained in sub-section (1) shall affect the levy by any local authority sale tax at a flat rate per cinema show or performance of cinema shows or performances in accordance with the law enabling the imposition of such a tax.
Explanation.- For the purpose of this section, 'municipality' means a body specified in the Schedule to this Act.
(2) Nothing contained in sub-section (1) shall affect the levy by any local authority sale tax at a flat rate per cinema show or performance of cinema shows or performances in accordance with the law enabling the imposition of such a tax.
Explanation.- For the purpose of this section, 'municipality' means a body specified in the Schedule to this Act.
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More sections of this act
Section 1 · Short title, extent and operation.Section 2 · Definitions.Section 3 · Duty on payments for admission to entertainments.Section 3AA · Surcharge on payment for admission on entertainment duty payable or on lump sum duty.Section 3A · Duty on Complimentary tickets.Section 4 · Method of levy.Section 4A · DeletedSection 4B · Assessment of entertainments duty.India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.