The Assam Amusements and Betting Tax (Manipur Amendment) Act, 1969
"3-A. Additional tax on cinematograph exhibitions. - (1) In the case of cinematograph exhibitions, in addition to the entertainments tax under Section 3, there shall be levied and paid to the Government of Manipur for every show, a tax at the rate of ten per centum of the total payment for admission received excluding the amount of tax payable under this Act or rupees five, whichever is less.
(2) The tax levied under sub-section (1) shall be recoverable from the proprietor of the cinematograph exhibition.
(3) The provisions of this Act, other than Sections 3 and 4 shall, so far as may be, apply in relation to the tax payable under sub-section (1) as they apply in relation to the tax-payable under Section 3".