Admission to an Entertainment, Advertisement, Agriculture, Cable Service,
Cable Television Network, Complimentary Ticket, Payment for Admission,
Proprietor, Seats, Subscriber, Tax Board, Tribunal

(Act No. 24 of 1957)
(Received the assent of the Governor on the 21st day of June, 1957)
An Act to impose a tax in respect of admission to entertainments and advertisements in the State of Rajasthan
Whereas it is expedient to provide for the levy by the State Government of a tax in respect of admission to
theatres, cinemas, and other places of public entertainments and a tax in respect of certain forms of
advertisements in such places in the State of Rajasthan and for the payment of compensation to the local
authorities now levying such a tax;
Be it enacted by the Rajasthan State Legislature in the Eighth Year of the Republic of India as follows:-

  1. Short title, extent and commencement –
    (1) This Act may be called the Rajasthan Entertainments and Advertisements Tax Act, 1957.
    (2) It extends to the whole of the State of Rajasthan.
    (3) Sections 1, 3 18 and 19 shall come into force at once and the rest of this Act shall come into force
    on such date 1
    [as the State Government may by notification in the Official Gazette, appoint.]
  2. Amendment of certain enactments:-
    The enactments specified in the First Schedule are hereby amended to the extent specified in column 2
    thereof and all local authorities within the State levying a tax in respect of admission to entertainments
    (by whatsoever name called) at the commencement of this section, shall cease to levy such tax from such
    commencement, notwithstanding that the laws under which they are levying the tax are, unlike the
    enactments specified in the First Schedule, not suitably amended.
  3. Definitions –
    In this Act, unless the subject or context otherwise requires,-
    (1) “Admission” includes admission as a spectator or as one of an audience and admission for the
    purpose of amusement by taking part in an entertainment;
    (2) “Admission to an Entertainment” includes admission to any place in which an entertainment is held:
    (2a) “advertisement” means the intimation or announcement of any goods, property, entertainment,
    trade, business, or profession by means of a slide or film exhibited on the screen in a cinema,
    licensed under the Rajasthan Cinemas (Regulation) Act, 1952 (Rajasthan Act 30 of 1952);
    (3) “agriculture” includes horticulture and the breeding of animals of every description;
    [(3A) “Appellate authority” means the Deputy Commissioner, Commercial Taxes, appointed as appellate
    authority under the provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995)
    [(3AA) “Cable service” means the transmission by cables of programme including re-transmission by
    cable of any broadcast television signals;
    (3AAA) “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;]
    [(3AAAA) “Commissioner” shall have the meaning assigned to it in the 5
    [Rajasthan Sales Tax Act, 1994
    (Act No. 22 of 1995)];
    (4) “complimentary ticket” means a ticket or pass for admission to an entertainment free of any
    payment or at reduced rate of payment for such admission;
    (5) “entertainment” includes any exhibition, show, performance, amusement, game or sport 6
    [ and the
    cable service] to which persons are admitted for payment;
    (6) “entertainment tax” means the tax levied and charged under section 4 and includes the additional
    tax payable under section 6A;

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