Bare Act

The Andaman and Nicobar Islands Entertainment Tax Regulation 1951

The Andaman and Nicobar Islands Entertainment Tax Regulation, 1951 establishes the legal framework for levying and collecting tax on payments made for admission to public entertainments across the territory. Applying to venue operators, event organizers, and attendees within specified local areas, it sets rules for ticket sales, prohibits unauthorized ticket reselling, and empowers authorities to suspend licenses for non-compliance. Crucially, the regulation allows exemptions for events supporting educational, cultural, or philanthropic causes. By balancing public revenue generation with social welfare, this law ensures regulated commercial entertainment while encouraging non-profit community activities.