State Act
4
Section 4. Assesses to collect entertainment tax from persons admitted to entertainment.
Jharkhand Entertainment Tax Act, 2012
Act no. 13 of 20122012Repealed 1 July 2017Jharkhand (State Act)
This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.
4. Assesses to collect entertainment tax from persons admitted to entertainment.- Save as provided under sub-section (2) of Section 3 of this Act, every assessee shall be entitled to collect, from persons admitted to the entertainment(s), an amount equal to the entertainment tax payable in respect to the valuable consideration of tickets or complimentary tickets or the sponsorship amount.