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Home Bare Acts Phrase: entertainedBombay Entertainments Duty Act, 1923, (Maharashtra) Section 3
Title: Duty on Payments for Admission to Entertainment
State: Maharashtra
Year: 1923
..... 500 1 and 2 above (2) Machine operated by two persons simultaneously 1,000 35[(1AA) In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, 36[the entertainment duty shall be levied and paid on 50 per cent; of such lump sum at the rates specified in clause (b) of sub-section (1).] 37[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 38[***] video exhibition 39[but excluding exhibition by means of any type of antenna or cable television] held in the places of entertainment specified in column (2).....
View Complete Act List Judgments citing this sectionKarnataka 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.....
View Complete Act List Judgments citing this sectionBombay Entertainments Duty Act, 1923, (Maharashtra) Section 8
Title: Power to Enter Place of Entertainment for Purposes of This Act
State: Maharashtra
Year: 1923
.....the entertainment is proceeding or otherwise at any reasonable time with a view to carrying out an inspection to see whether the provisions of this Act or rules made thereunder are being complied with. (2) The Inspecting Officer may require any proprietor to produce before him any accounts or documents relating to the entertainment conducted by him or to furnish any information relating to- (i) payments for admission, tickets or season tickets or complimentary tickets or any other articles and matters relating to such entertainment; (ii) the details of monthly expenses relating to conduct of the entertainment; (iii) the periodical including daily statements of sale of tickets sent by the proprietor to the distributor of films concerned; and (iv) details of orders for printing of the passes, tickets of the entertainment placed with the printing press concerned, as may be necessary for the purposes of this Act. (3) All accounts and documents of the nature referred to in sub-section (2) as well as documents containing information relating to entertainment conducted by the proprietor shall at ail reasonable times be open to inspection by the Inspecting Officer and the.....
View Complete Act List Judgments citing this sectionBombay Entertainments Duty Act, 1923, (Maharashtra) Section 6
Title: Entertainments for Charitable or Educational Purposes Exempted; Exemption by State Government
State: Maharashtra
Year: 1923
.....or special order, exempt any entertainment or class of entertainments from liability to entertainments duty 7 [subject to such terms and conditions, if any, as may be specified in the order.] 8 Explanation.-In this section, the takings or net proceeds of an entertainment shall be deemed to be devoted to philanthropic or charitable purposes if such takings or net proceeds are devoted to the benefit of Scheduled Castes or Schedule Tribes or for the advancement of any class of citizens declared by the State Government as socially and educationally backward classes but not to benefit of any other class, sect or community or to any religious purposes.] ___________________ 1. Substituted by the Adaptation of Indian Laws Order in Council. 2. Substituted by the Adaptation of Laws Order, 1950. 3. Substituted by Mah. 5 of 2001, s. 4(1). 4. Substituted by Mah. 5 of 2001, s. 4(2). 5. Substituted by the Adaptation of Indian Laws Order in Council 6. Substituted for the word "Provincial" by the Adaptation of Laws Order, 1950. 7. These words were added by Mah. 17 of 1967, s. 4. 8.This Explanation was added by Bom. 25 of 1954, s. 4.
View Complete Act List Judgments citing this sectionBombay Entertainments Duty Act, 1923, (Maharashtra) Section 4B
Title: Assessment of Entertainments Duty
State: Maharashtra
Year: 1923
.....him 2 [after considering the amount of duty paid by the proprietor during the period of one year immediately before the submission of the unsatisfactory return, the monthly expenses for running the place of entertainment and any other relevant factors required to be considered for arriving at the amount of such duty.] (4) If a proprietor does not furnish returns in respect of any entertainment referred to in sub-section (1) within the time prescribed in that behalf, the State Government shall, after giving the proprietor a reasonable opportunity of being heard3 [and after considering the amount of duty paid by the proprietor during the period ofone year immediately before the non-submission of the returns, the monthly expenses for running the place of entertainment and any other relevant factors required to be considered in that behalf,] assess to the best of its judgement, the entertainments duty due from him, and may also direct that the proprietor shall pay, by way of penalty, in addition to the amount of duty so assessed a sum not exceeding one and a half times that amount. (5) Any assessment made under this section shall be without prejudice to any prosecution for an.....
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Section 4C
Title: Special Provision in Respect of Certain Entertainments
State: Karnataka
Year: 1958
.....other charges collected in any manner whatsoever namely:- i) Providing entertainment through antennae and cable Television or antennae. Twenty Rupees per month per connection. ii) Providing entertainment through cable Television exclusively. month per connection. Fifteen Rupees per Provided that no tax shall be payable under this section, if the period of connection provided to a connection holder in any month is less than fifteen days.] ____________________ 1. Inserted by Act 11 of 1993 w.e.f. 1.4.1993. 2. Substituted by Act 7 of 2003 w.e.f. 1.4.2003. 3. Omitted by Act 8 of 1997 w.e.f. 20.9.1997. 4. Omitted by Act 25 of 1994 w.e.f. 27.9.1994.
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Section 5
Title: Admission to Entertainments
State: Karnataka
Year: 1958
Section 5 - Admission to entertainments 1 [5.Admission to entertainments Saveas otherwise provided in this Act, no person other than a person who has toperform any duty in connection with an entertainment or any duty imposed uponhim by or under this Act or any other law shall be admitted to an entertainmentunless the proprietor has with the previous approval of the State Government,made arrangements for furnishing returns of the payments for admission to theentertainment, given such security for the payment of the entertainments tax,and in such manner, as may be specified by the State Government: Provided that with the previous approval of the StateGovernment, persons may be admitted for payment to an entertainment or a seriesof entertainments through a barrier or by means of a mechanical contrivancewhich automatically registers the number of persons admitted.] ______________________________ 1. Inserted by Act 6 of 1995 w.e.f. 1.4.1995.
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Preamble 1
Title: Karnataka Entertainments Tax Act, 1958
State: Karnataka
Year: 1958
Preamble 1 - KARNATAKA ENTERTAINMENTS TAX ACT, 1958 THE1[KARNATAKA] ENTERTAINMENTS TAX ACT, 1958 [Act, No. 30 of 1958]1 [19th December, 1959]. PREAMBLE An Act to consolidate and amend the laws relating to the levy of tax on entertainments in the2[State of Karnataka]. WHEREAS it is expedient to consolidate and amend the laws relating to the levy of tax on entertainments in the2[State of Karnataka]; BE it enacted by the2[Karnataka State] Legislature in the Ninth year of the Republic of India as follows:- ______________________ 1. First published in the Karnataka Gazette on the First day of January, 1959. 2. Adapted by the Karnataka Adaptations of Laws Order, 1973 w.e.f. 01.11.1973.
View Complete Act List Judgments citing this sectionKarnataka Entertainments Tax Act, 1958 Complete Act
Title: Karnataka Entertainments Tax Act, 1958
State: Karnataka
Year: 1958
.....Government in auction of property Section 9B - Liability of firms Section 9C - Liability on transfer of business Section 9D - Assessment of legal representatives Section 10 - Inspection Section 10A - Registration of distributors, etc Section 11 - Admission of certain officers without payment Section 12 - Penalties Section 12A - Summary disposal of certain cases Section 13 - Composition of offences Section 14 - Bar of certain proceeding Section 15 - Limitation for certain suits and prosecutions Section 16 - Delegation of certain powers of the State Government Section 17 - Omitted Section 18 - Power to make rules Section 19 - Repeal and savings Section 20 - Power to remove difficulties
List Judgments citing this sectionBombay Entertainments Duty (Amendment) Act, 2009, (Maharashtra) Preamble
Title: the Bombay Entertainments Duty (Amendment) Act, 2009
State: Maharashtra
Year: 2009
THE BOMBAY ENTERTAINMENTS DUTY (AMENDMENT) ACT, 2009 [Act No. 02 of 2010] [ 30th March, 2010] PREAMBLE An Act further to amend the Bombay Entertainments Duty Act, 1923. WHEREAS both Houses of the State Legislature were not in session; AND WHEREAS the Governor of Maharashtra was satisfied that circumstances existed which rendered it necessary for him to take immediate action further to amend the Bombay Entertainments Duty Act, 1923 (Bom. I of 1923), for the purposes hereinafter appearing; and, therefore, promulgated the Bombay Entertainments Duty (Amendment) Ordinance, 2009, (Mah. Ord. XXIII of 2009), on the 31st August, 2009; AND WHEREAS it is expedient to replace the said Ordinance by an Act of the State Legislature; it is hereby enacted in the Sixtieth Year of the Republic of India as follows:--
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