.....from payment of entertainments tax shall be admissible to any proprietor of cinematograph exhibition in a cinema hall unless he proves to the satisfaction of such authority as the State Government may, by notification, specify that the sum realised separately by way of service charge has been utilised, or that adequate provision has been made in his books of accounts, for maintenance of such cinema hall or for providing air-conditioning facilities therein. (4) The 28 [State Government] may, on the application of a proprieto: of any entertainment 29[, other than cabaret, horse racing and cinematograpl exhibition in respect of which the entertainments tax is payable undei sub-section (1) or sub-section (3a), as the case may be,] allow the proprieto] on such conditions as 30[it] may prescribe to pay the amount of the taj due by means of a consolidated payment of twenty per centum of the gross sum received by the proprietor on account of payments for admission tc the entertainment and on account of the tax. Section 3A Additional tax on cinematograph exhibitions and other performances 3232. Section 3A inst. by W. B. Act 25 of 1969. . 3333. Sub-sec. (1) omitted by W. B. Act 18 of.....
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