THE THIRD SCHEDULE
(See Section 86)
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 thetres and Class II cinema theatres by bye-laws made in this behalf.