Admission to a Entertainment, Entertainment , Payment For Admission,
to provide for the levy of an entertainment duty in respect of
admission to public entertainments.
fit enactcd by the Legislature of the State of Punjab in the
Sixth Year of the Republic of India as follows :-
Short title, 1. (I) This Act may be called the Punjab Entertainments Duty
extent and Act, 1955.
“(2) It extends to the whole of the State of l2maryana]
(3) It shall come into forceat once [in Iheprincipal territories
and onthe 24th July, 1957,in the transferred territories]
- For Stalernent of Objects and Reasons, see Punjob Government Gazerte
(Extraordinary), 1945. page 462.
- See Huryana Governmen?Gazette (Extraordinary), dated the29th October, 1968.
- For Statement af Objects and Reasons, see ~oryanaGovernmen/ Gazette
(Extraordinary), 1971, page 92.
- For Slatcrncnt of Objecrs and Reasons, see Haryana Governrnetr! Gazelle
(Extraordinary), 1371, pagc 1456.
- For Statement of Objects and Reasons, see Haryann Government Gazette
(Extraordinary), 1973,pagc 1356.
- For Stiilement of Objects and Reasons, see Haryat~aGovernrt;ent Gazelre
(Exlraordinary), 1977,page 1620.
- For Statement of Objccls and Reasons, see Havana Governnrent Gazette
- For Statement ofObjects and Reasons, see Huiyana dovern~,rentGazerrc
- For Sta~ernentof Objects and Reasons, see Haryana Government Gazelle
- For Sraternent ofObjects and Reasons, see Harynna Go,vernment Gazetre
(Extraordinaq), dated6-9-2003,page 1945.
- Substituted by Punjab Act No:32 of 1957, section 2.
- Substiluted forlhe word “Punjab” byHaryanaAdap~ationof Laws Order, 1968.
- Inserled by ibirl.
31955 :Pb. Act 16 ] ENTERTAIYMENTS~um
- In this Acl unless this contexr otherwiserequires-
(u) ‘admission to an eorertainment’ includes admission to any
pIace in which the enrerainment is being held or is to be
(b) ‘Commissioner’ means the Excise and Taxalion
Commissioner, l[Haryana], for the time being ;
[(c)”Entertainment Tax Officer” means rhe Deputy Excise and
Taxation Commissioner, the Excise and Taxation Officer
and the Assistant Excise and Taxation Officer in a district
and any othcr person appointed as – such by the
(4 ‘entertainrnent’ includes any exhibition, performance,
amusement, game, sport or race to which persons are
ordinarily admittedonpayment ;
(e) ‘payment For admission’ indudes-
(i) any payment made by a person admitted to any part of a
place of entertainment and in acase where such person is
subsequent1 y admitted to another part thereof for
admission to which an additiunal payment is required,
such additional payment, whether actually made or
=[(ii)in cases of free, surreptitious, unauthoriscd or
concessional entry, whether with or without the
knowledge of the proprietor’ the payment which would
havc been madc if the person concerned had been
admined on payment of the full charges-ordinarily
chargeable for such admission]
(iiij any payment for any purpose whatsoeverconnccted with
an entertainment which a person is required to make as
a condition of attending or continuing to attend the
entertainment in addition to the payment, if any, for
admission to the entertainment ;
- Substilured for the word ‘Tunjab” by the llaryana Adaplation ofLaws Order,
-2: ~ubstituiedfor old sub-clause (ii) by Punjab Act 10 af 1965.
3. Substitutedby Haryma Act 7 of 1987.
,ENTERTAINMENTS DUTY [I955:Pb. Act 16
fl ‘prescribed’ means prescribedby rules madeunder this Acl
(g) ‘proprietor’ in relation to any entertainment includes the
owner, partner or a person responsible for the management
(11) ‘Government’ mean the Government of the State of the
(i) ‘ticket’ means pass or token for the purpose of securing
admission to an entertainment.
- (1) A person admitted to an entertainment shaIl be liable to
PaPcnb for pay an entertainments duty at a rate, 2[not exceeding one hundred and
twenty five percent of the amount of payment for admission] which
the Government may specify, by a notification in this behalf, and the
said duty shalt be collected by the proprietor and rendered to the
Government in the manner prescribed..
DISCLAIMER: This document is being furnished to you for your information by Blinkvisa. The contents of this document have been obtained from sources Blinkvisa believes to be reliable. These contents have not been independently verified, and PRS makes no representation or warranty as to the accuracy, completeness or correctness. In some cases the Principal Act and/or Amendment Act may not be available. Principal Acts may or may not include subsequent amendments. For authoritative text, please contact the relevant state department concerned or refer to the latest government publication or the gazette notification. Any person using this material should take their own professional and legal advice before acting on any information contained in this document. Blinkvisa or any persons connected with it do not accept any liability arising from the use of this document. Blinkvisa or any persons connected with it shall not be in any way responsible for any loss, damage, or distress to any person on account of any action taken or not taken on the basis of this document.