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 entertainment ortamasha | 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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