.....at such rate as may be fixed by the prescribed authority having regard to the seating arrangement of the class of accommodation and such other factors as he may considered necessary and the person admitted to such class of seat or accommodation shall be deemed to have been admitted for payment as aforesaid for the purpose of this Act: Provided that no such rate shall be fixed by the prescribed authority without giving the proprietor an opportunity of being heard: Provided further that the rate so fixed shall not exceed the rate of admission fixed for the highest class of seat or accommodation in that entertainment. 4A. Levy of Advertisement Tax, - (1) There shall be charged, levied and paid to the State Government on every advertisement, an advertisement tax at such rate not exceeding the rate specified below as may be notified by the State Government in the official Gazette from time to time :- (a) For Slides-25 naya paise per slide per show. (b) For Films-5 naya paise per foot of the length of the film per show. (2) The tax shall be paid in the prescribed manner by the proprietor to the State Government. ( Ins. w.e.f. 26.3.99 by Act No. 12 of 1999) [4AA.....
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