"Charge for admission" includes any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a duty or a higher rate of duty is required, and any payment for seats or other accommodation in a place of entertainment.

[See, section 2 (d), the Excises and Salt Act, 1944 (Act No. I of 1944)].