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. |