1[3A. Duty on complimentary tickets.- There shall from the 1st day of April 1951 be levied and paid to the State Government on every complimentary ticket issued by the proprietor the entertainment duty at the appropriate rate prescribed under section 3, 2[and a surcharge provided by section 3AA], as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.]
Source footnotes
1. Section 3A was inserted by Bom. 38 of 1950, s. 3.2. These words, figures and letters were inserted by Mah. 11 of 1974, s. 4.
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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 4 · Method of levy.Section 4A · DeletedSection 4B · Assessment of entertainments duty.Section 4C · Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive.India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.