Bare Act Search Results

Bombay Entertainments Duty Act, 1923, (Maharashtra) Section 3A

Title: Duty on Complimentary Tickets

State: Maharashtra

Year: 1923

1 [3A. Duty on complimentary tickets There shall from the 1st day of April 1951 be levied and paid to the State Government on? every complimentary ticket issued by the proprietor the entertainment duty at the appropriate rate prescribed under section 3, 2 [and a surcharge provided by section 3AA], as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.] _____________________ 1. Section 3A was inserted by Bom. 38 of 1950, s. 3. 2. These words, figures and letters were inserted by Mah. 11 of 1974, s. 4.

The Punjab Entertainment Duty Act, 1955 Complete Act

State: Punjab

Year: 1955

.....such order the application with stamps and refund/renewal statement shall be destroyed under the order and in the presence of the Collector, and the fact noted in column 21 of the register in form PED 9. 20. Refund or remission of duty when entertainment is not completed. - When an entertainment is not completed and the Deputy Excise and Taxation Commissioner of the area concerned is satisfied that the proprietor has returned to all the persons admitted to the entertainment to payment, both the price of admission and the duty charged under the Act, he may, on application made by the proprietor, within three days of the date of entertainment. (a) remit the duty, if payment was to be made under section 10(2) of the Act; or (b) if duty was paid under section 10(1) of the Act, send the case to Collector to proceed under rule 19 on production on the portion the stamps to be retained by the proprietor under rule 5. 20-A. Refund of Excess duty paid " (1) An application by a person to refund to excess duty paid shall be made to the Entertainment Tax Officer of the district concerned and shall clearly and briefly specify the grounds on which the refund is claimed. (2) When the authority.....

The Tripura Amusements Tax, Act 1973 Complete Act

State: Tripura

Year: 1973

.....is provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof, for promoting the interests of which the society exists, or of materials, machinery, appliances, or food stuffs, or of articles which are of material interest in conncetion with the questions relating to the public health, as the case may be. (2) The State Government may, by general or special order, exempt any entertainment or class of entertainments from liability to the entertainments tax and the show tax. Refunds in certain circumstances. 13. Where the State Government is satisfied that the whole of the net proceeds of an entertainment is devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty-five percent of the gross proceeds have been deducted on account of the expenses of the entertainment, it shall repay to the proprietor the amount of the entertainment tax and of.....

Delhi Entertainments and Betting Tax Act, 1996 Complete Act

State: Delhi

Year: 1996

.....operations, and includes a ˜turf commission agent', so, however, the a person shall not be deemed to be a book-maker by reason only of the fact that he operates, or is employed in operating, a totalizator; (g) "cable service" means the transmission by cables of programme including re-transmission by cables of any broadcast television signals; (h) "cable television network" means any system consisting of a set of closed transmission paths and associated signal generation/control and distribution equipment, designed to provide cable service for reception by multiple subscribers; (i) "entertainment" means any exhibition, performance, amusement, game, sport or race (including horse race) or in the case of cinematograph exhibitions, cover exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately, and also includes entertainment through cable service; (j) "government" means the Government of the National Capital Territory of Delhi; (k) "licensed bookmaker" means a book-maker who holds a licence under section 20; (l) "notification" means a notification published in the.....

Bengal Amusements Tax Act, 1922 Complete Act

State: West Bengal

Year: 1922

.....from payment of entertainments tax shall be admissible to any proprietor of cinematograph exhibition in a cinema hall unless he proves to the satisfaction of such authority as the State Government may, by notification, specify that the sum realised separately by way of service charge has been utilised, or that adequate provision has been made in his books of accounts, for maintenance of such cinema hall or for providing air-conditioning facilities therein. (4) The 28 [State Government] may, on the application of a proprieto: of any entertainment 29[, other than cabaret, horse racing and cinematograpl exhibition in respect of which the entertainments tax is payable undei sub-section (1) or sub-section (3a), as the case may be,] allow the proprieto] on such conditions as 30[it] may prescribe to pay the amount of the taj due by means of a consolidated payment of twenty per centum of the gross sum received by the proprietor on account of payments for admission tc the entertainment and on account of the tax. Section 3A Additional tax on cinematograph exhibitions and other performances 3232. Section 3A inst. by W. B. Act 25 of 1969. . 3333. Sub-sec. (1) omitted by W. B. Act 18 of.....

The Rajasthan Entertainments and Advertisements Tax Act, 1957 Complete Act

State: Rajasthan

Year: 1957

.....at such rate as may be fixed by the prescribed authority having regard to the seating arrangement of the class of accommodation and such other factors as he may considered necessary and the person admitted to such class of seat or accommodation shall be deemed to have been admitted for payment as aforesaid for the purpose of this Act: Provided that no such rate shall be fixed by the prescribed authority without giving the proprietor an opportunity of being heard: Provided further that the rate so fixed shall not exceed the rate of admission fixed for the highest class of seat or accommodation in that entertainment. 4A. Levy of Advertisement Tax, - (1) There shall be charged, levied and paid to the State Government on every advertisement, an advertisement tax at such rate not exceeding the rate specified below as may be notified by the State Government in the official Gazette from time to time :- (a) For Slides-25 naya paise per slide per show. (b) For Films-5 naya paise per foot of the length of the film per show. (2) The tax shall be paid in the prescribed manner by the proprietor to the State Government. ( Ins. w.e.f. 26.3.99 by Act No. 12 of 1999) [4AA.....

The Assam Amusements and Betting Tax Act, 1939 Complete Act

State: Assam

Year: 1939

.....is provided by a society which is established solely for the purpose of promoting the interest of the industry or agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof. for promoting the interests of which the society exist or of materials, machinery, appliances, or food- stuffs, used in the production of those products, '; or of articles which are of material interest in connection with the questions relating to the publichealth, as the case may be, or (e) that the entertainment is provided by the management a tea estate for the benefit of estate's labor force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from 1iablity to the entertainments tax, (3) Notwithstanding anything contained in the Act, the State Government may, by general or special order and subject to such conditions s may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act.....

The Assam Amusements and Betting Tax Act, 1939 Complete Act

State: Mizoram

Year: 1939

.....is provided by a society which is established solely for the purpose of promoting the interest of the industry or agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof. for promoting the interests of which the society exist or of materials, machinery, appliances, or food-stuffs, used in the production of those products, '; or of articles which are of material interest in connection with the questions relating to the public health, as the case may be, or (e) that the entertainment is provided by the management a tea estate for the benefit of estate's labor force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from 1iablity to the entertainments tax, (3) Notwithstanding anything contained in the Act, the State Government may, by general or special order and subject to such conditions s may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act.....

Karnataka Entertainments Tax Act, 1958 Section 2

Title: Definitions

State: Karnataka

Year: 1958

.....Sales Tax Act, 1957.] 10 [(fb) "Joint Commissioner" means the Joint Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957);] 16 [(g) 'local authority' means a municipal corporation a city municipal council, a town municipal council, a cantonment board, a town board, a sanitary board, a notified area committee, 17 [a 18 [Grama panchayat]], as the case may be;] 1 [(gg) '' Multi System Operator `` means person engaged in the business of receiving and distributing satellite television signals, communication network, including production and transmission of programmes and packages.``] (h) "notification" means a notification published in the Official Gazette; (i) "payment for admission" includes,- (i) 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 tax or a higher tax is required; (ii) any payment for seats or other accommodation in a place of entertainment; 19 [(iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a.....

Karnataka Entertainments Tax Act, 1958 Section 3

Title: Tax on Payment for Admission to Entertainments

State: Karnataka

Year: 1958

.....Act) on every complimentary ticket issued by the proprietor of an entertainment, the entertainments tax at the appropriate rate specified in sub-section (1) 9[and sub-section (1-A)]10[x x x] in respect of such entertainment, as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use; and for the purposes of this Act, the holder of such ticket shall be deemed to have been admitted on payment. 11[Provided that where the seat or accommodation which the holder of such a ticket is entitled to occupy or use is different from the classes of seat or accommodation inside the auditorium or place of entertainment and for admission to the said seat or accommodation no payment is fixed, the holder of such ticket shall be deemed to be entitled to occupy or use the highest class of seat or accommodation and shall for purposes of this Act, be deemed to have been admitted on payment of the charges for such highest class of seat or accommodation.] 12[(3) Not withstanding anything contained in sub-section (1-A) there shall be levied and paid to the state Government on every.....