The Delhi Entertainment and Betting Tax (Amendment) Act, 2012 Complete Act - Bare Act

8^TH LEVEL, C-WING, DELHI SECRETARIAT, NEW DELHI

NOTIFICATION

(21^st September, 2012)

An Act to further amend the Delhi Entertainment and Betting Tax Act, 1996. Be. It enacted by the Legislative Assembly of National Capital Territory of Delhi in the Sixty-third Year of the Republic of India as follows:-

(1) This Act may be called The Delhi Entertainment and Betting Tax (Amendment) Act, 2012.

(2) It shall be deemed to have come into force on the 1^st day of April, 1998, the date from which the Delhi Entertainment and Betting Tax Act, 1996 came into force.

In the Delhi Entertainment and Betting Tax Act, 1996, in section 2, in clause (m) for the explanation, the following explanations shall be substituted, namely:-

Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets / invitation specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission;

Any sponsorship amount paid or value of goods supplied or services rendered or benefits provided to the organizer of an entertainment programme in lieu of advertisement of sponsor's product/brand name or otherwise shall be deemed to be payment for admission."