The Assam Amusement and Betting Tax (Manipur Fifth Amendment) Act, 2002
(Manipur Act No. 4 of 2002)
"3-B. 'cable operator' any person who provides cable service through cable television network or any cables television system, or otherwise, controls or, is responsible for management or, operation of cable television network, or such other cable television system;
3-C. 'cable television network' or 'cable television system' means any television system consisting of any mode of any set of closed transmission path or, paths or, any associated signal generation; control or distribution through any equipment or such other electronic media or, means providing cable television services for reception; view or, amusement, etc., by subscribers.
3-D. 'exhibition of video film' means exhibition of film on television screen through video cassette recorder, video cassette player or, cassette disc machine, etc.".3. Insertion of new Section 3-B. - After Section 3-A of the Act, a new Section 3-B shall be inserted, namely,-
"3-B. Lump sum payment of entertainment tax. - Notwithstanding anything contained in this Act, every cable operators liable to pay Rs. 500/- (Rupees five hundred) only per month, for every operational area as may be specified by the Government from time to time by notification to be published in the official Gazette;And every license holder of video parlour is liable to pay a lump sum entertainment tax of Rs. 100/- (Rupees one hundred) only per month. 4. Amendment of Section 7. - After sub-section (3) of Section 7 of the Act, a new sub-section (4) shall be inserted, namely,-
"4. Notwithstanding anything contained in this Act, the entertainment tax payable under Section 3-B shall be paid through Treasury challan or T.R. "5 Receipts."