section 2
Definitions
The Andaman and Nicobar Islands Entertainment Tax Regulation 1951In this Regulation, unless the context otherwise requires:- (1) "admission to an entertainment" includes admission to any place in which the entertainment is held; (2) "agriculture" includes horticulture and lines of live stock breeding; (3) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted on payment; (4) "payment for admission" includes- (i) any payment made by person who, having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or additional tax is required; (ii) any payment for seats or other accommodation in a place of entertainment; (iii) any payment for a programme or synopsis of an entertainment; and (iv) any payment for any purpose whatsoever connected 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; (v) "proprietor" in relation to any entertainment includes any person responsible for the management thereof; and (vi) "society" includes a company, institution, club or other association of persons by whatever name called.
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