Section 3. Temporary increase in entertainments duty.

(1) Notwithstanding anything contained in the Bombay Entertainments Duty Act, 1923 (Bom. I of 1923), on and from the 1st day of December 1971, there shall be levied and paid to the State Government, in addition to the entertainments duty levied under section 3 of that Act, on payment for admission to any exhibition by means of a cinematograph, a further entertainments duty as follows :- If the payment for admission (exclusive of the further duty)- (a) does not exceed one rupee, then a further duty of five paise ; (b) exceeds one rupee, then a further duty of ten paise. If the payment for admission is by means of a lump sum, then ten paise per rupee on the lump sum (exclusive of the further duty). (2) All references to "section 3" in the relevant principal Act shall be deemed to be reference to section 3 and the provisions of this section.