The DELHI MUNICIPAL CORPORATION ACT, 1957 (Modified as on 5th December, 2018)

TAXATION

Section 184: Proceeds of entertainment tax.

The proceeds of the entertainment and betting taxes collected in Delhi under the provisions of the Uttar Pradesh Entertainment and Betting Tax Act, 1937 (U.P. Act 8 of 1937), as extended to Delhi (which shall form part of the Consolidated Fund of the National Capital Territory of Delhi) reduced by the cost of collection as determined by the Government shall, if the Legislative Assembly of the National Capital Territory of Delhi by appropriation made by law in this behalf so provides, be paid to the Corporation for the performance of its functions under this Act.]