New Delhi Municipal Council Act,1994
Act No : 44
Section :
THEATRE-TAX
THE THIRD SCHEDULE (See section 86) 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 Rs. 7 per show. entertainment or tamasha 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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