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The Delhi Municipal Corporation Act, 1957

The Fourth Schedule

[See Section 140]

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 theatres and class II cinema theatres by bye-laws made in this behalf.








  

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