Keyword(s):
Admission to a Entertainment, Entertainment , Payment For Admission,
Ticket
Acr
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.
commence-
ment.
“(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
(Extraordinary),1984,page448. - For Statement ofObjects and Reasons, see Huiyana dovern~,rentGazerrc
(Extraordinary), 1987,page235 - For Sta~ernentof Objects and Reasons, see Haryana Government Gazelle
(Extraordinary), 1989,page541. - 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.
2
31955 :Pb. Act 16 ] ENTERTAIYMENTS~um
39
Definitions. - 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
held ;
(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
Government ;3
(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
not ;
=[(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,
. 1968,
-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
thereof ;
(11) ‘Government’ mean the Government of the State of the
‘maryana]; and
(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
Dury on
PaPcnb for pay an entertainments duty at a rate, 2[not exceeding one hundred and
to
entcrtain-
inents.
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..
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