State Act
3-B
Section 3-B. Collection of entertainment duty.
The Himachal Pradesh Entertainments Duty Act, 1968
Act no. 12 of 19681968Repealed 1 July 2017Himachal Pradesh (State Act)
This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.
3[3-B. Collection of entertainment duty.- The entertainment duty levied under section 3 shall be collected by the proprietor and paid by him to the Government in the manner prescribed: Provided that the liability to pay entertainment duty shall not be affected where any proprietor does not collect the entertainment duty payable under this Act.]