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

THE PUNJAB ENTERTAINMENT DUTY ACT, 1955 THE PUNJAB ENTERTAINMENT DUTY ACT, 1955 Act 16 of 1955 Contents S.No. Sections 1. Short Title and commencement. 2. Definitions. 3. Duty on payments for admission to entertainment. 4. Payment made in the consolidated sum 5. Deposit of security by the proprietor. 6. Entertainment Tax Officer and other Taxing Authorities. 7. Posting of tables of rates of payment for admission at conspicuous places. 8. Penalty for non-payment of duty. 9. Admission of persons without payment. 10. Method of levy. 11. Entertainment exempted from payment of duty. 11-A Appeal 12. Power of revision. 13. Production and inspection of accounts and documents. 14. Entry into and inspection of places of entertainment. 15. Cognizance of offences. 16. Power to compound offices. 17. Recoveries. 18. Delegation of powers by the Government. 19. Bar of certain proceedings. 20. Power to make rules. 21. Repeal and saving Schedule (Omitted) For Statement of Object and reasons, see Punjab Government Gazette Extraordinary,.....

The Tripura Amusements Tax, Act 1973 Complete Act

State: Tripura

Year: 1973

.....chapter, and for dealing with such matters as are therein directed to be prescribed. Repeal and savings. Bengal Act 5 of 1922. 30 of 1950. 27. (1) The Bengal Amusements Tax Act, Act, 1922, as extended to Tripura under section 2 of the Union Territories (Lawa) Act, 1950 (herein-after referred to as the said Act ) is hereby repealed. (2) Notwithstanding the repeal of the said Act, anything done or any action taken or any proceedings started or any appeal preferred or any legal effect produced by or under the provisions of the said Act shall be deemed to have been done, taken, started, preferred or produced by or under the corresponding provisions of this Act as if such corresponding provisions were in force on the day on which such thing was done or such proceeding was started or such appeal was preferred or such legal effect was produced. ~~~~~~****~~~~~~ LIST OF AMENDMENTS. 1. The Tripura Amusements Tax (Amendment) Act, 1979, w.e.f. 1.11.1979. 2. The Tripura Amusements Tax (Second Amendment) Act, 1987, w.e.f. 26.5.1987. 3. The Tripura Amusements Tax (Third Amendment) Act, 1990, w.e.f. 14.9.1990. Tripura State Acts

Delhi Entertainments and Betting Tax Act, 1996 Complete Act

State: Delhi

Year: 1996

.....Code. 18. Suspension or revocation of authorization certificate for entertainment- (1) No proprietor having a licence under the Cinematograph Act, 1952 (Central Act 37 of 1952) shall charge payment for admission and collect entertainment tax without au authorization to be called ˜admission fee and tax collection authorization certificate' from the Commissioner. (2) The Commissioner may, by order, revoke or suspend that authorization certificate issued under sub-section (1) if he is satisfied that the proprietor has- (a) admitted any person to any place of entertainment without payment of tax; or (b) failed to pay the tax or deposit security due from him within the time prescribed; or (c) fraudulently evaded the payment of any tax due under this Act; or (d) obstructed any officer in carrying out inspection, search or seizure of records; or (e) failed to produce the records required for inspection by any officer carrying out an inspection under this Act; or (f) contravened any other provision of this Act or the rules made thereunder or any order or direction issued under any such provision. (3) No order to revoke or suspend the admission fee and tax.....

Bengal Amusements Tax Act, 1922 Complete Act

State: West Bengal

Year: 1922

.....April, 1992, in (a) Calcutta as defined in clause (7) of section 3 of the Calcutta Municipal Act, 189933.Ben. Act 3 of 1899 was repealed and re-enacted as W. B. Act 33 of 1951 which was again repealed and re-enacted as W. B. Act 59 of 1980. . (b) (i) Fort William, excepting the portion thereof included within the ramparts of the Fort; (ii) the Esplanade; and (iii) that part of Hastings north of the south edge of Clyde Row and Strand Road to the river bank; and (c) the Municipalities of Howrah, Cossipore-Chitpore, Maniktola, Garden Reach, Tollygunge, 44. The word "Dacca" omitted by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948. * * * and Darjeeling, the Barrackpore Cantonment and the South Suburban Municipality. (4) The 55. Subst. by the Adaptation of Laws Order. 1950. [State Government] may, by notification in the 66. Words subst. by the Government of India (Adaptation of Indian Laws) Order. 1937. [Official Gazette,] bring this Act or any portion thereof into force in such other areas in 77. Words subst. by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order. 1948. [West Bengal] at such time as shall be specified in such.....

The Rajasthan Entertainments and Advertisements Tax Act, 1957 Complete Act

State: Rajasthan

Year: 1957

.....time being in-charge of the management thereof; (Ins. by Act No. 8 of 1998 w.e.f. 31.7.1998) [(8A) "Sales Tax Act" means the Rajasthan Sales Tax Act 1994 (Act No. 22 of 1995)] (9) "seats" includes a standing accommodation; (10) "society" includes a company, institution, club or other association of persons by whatsoever name called; (11) "State" or "State of Rajasthan" means the new State of Rajasthan as formed, by section 10 of the States Reorganization Act, 1956 (Central Act 37 of 1956). (Ins. by Act No. 12 of 1999 w.e.f. 26.3-1999) [(11A) "subscriber" means a person who receives the signals of cable television network at a place indicated by him to the proprietor of the cable television network without further transmitting it to any other person; Explanation:- ln case of hotels each room or premises where facility for receiving signals of cable television network have been attached shall be treated as a subscriber.] (Ins. by Act No. 8 of 1998 w.e.f. 31.7.98) [(12) "Tax Board" means the Rajasthan Tax Board constituted under section 90 of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995); and (13) "Tribunal" means the Rajasthan Taxation Tribunal.....

The Assam Amusements and Betting Tax Act, 1939 Complete Act

State: Assam

Year: 1939

.....admitted to the entertainment. (3) The Entertainments Surcharge shall be payable as if it were a tax under Section 3 and the provisions of this Act including the rules made thereunder shall accordingly apply; and the authorities for the time being empowered to collect and enforce payment of entertainments tax shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for purposes of entertainments tax accordingly collect and enforce payment of Entertainments Surcharge: Provided that the Government of (Mizoram), ( Ditto ) may for facilitating implementation, by notification in the official Gazette, direct that in any case or class of cases the provisions of this Act including the rules thereunder shall apply subject to such indication not inconsistent with the provisions of this section and as may be specified in such Notification. (4) Notwithstanding anything contained in sub section (3), ( Ditto ) the Government of (Mizoram) may make rules generally for securing the payment of the Entertainment Surcharge and carrying into effect the provision of sub-section (1) and (2) and in particular for ensuring the proper maintenance and.....

The Assam Amusements and Betting Tax Act, 1939 Complete Act

State: Mizoram

Year: 1939

.....admitted to the entertainment. (3) The Entertainments Surcharge shall be payable as if it were a tax under Section 3 and the provisions of this Act including the rules made there under shall accordingly apply; and the authorities for the time being empowered to collect and enforce payment of entertainments tax shall, unless otherwise provided for by or under this Act, within their respective jurisdiction for purposes of entertainments tax accordingly collect and enforce payment of Entertainments Surcharge: Provided that the Government of (Mizoram), (Situated by the State of Mizoram Adaptation of Laws Order (No. 2) 1937)Government of (Mizoram) may for facilitating implementation, by notification in the official Gazette, direct that in any case or class of cases the provisions of this Act including the rules there under shall apply subject to such indication not inconsistent with the provisions of this section and as may be specified in such Notification. (4) Notwithstanding anything contained in sub section (3), (Situated by the State of Mizoram Adaptation of Laws Order (No. 2) 1937)Government of (Mizoram) the Government of (Mizoram) may make rules generally for securing.....

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.....