Vidhi Codex

Bare Act

The Chhattisgarh Manoranjan Shulk evam Vigyapan kar Adhiniyam, 1936

Tax19369 of 13 sections available

The Chhattisgarh Entertainment and Advertisement Tax Act, 1936, regulates the collection of taxes on admission tickets to public entertainment venues and on commercial advertisements displayed during these events. It applies to owners and operators of commercial entertainment spaces, including movie theaters, exhibition halls, and video cassette parlors. This legislation matters because it provides the state government with essential revenue from public amusements, establishes strict compliance rules to prevent tax evasion, prevents unauthorized free entries, regulates service charges for indoor amenities like air conditioning, and defines financial penalties for violations, ensuring that public entertainment remains legally structured, regulated, and fairly taxed.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 3. मनोरंजन कर ।
  3. 4. उद्ग्रहण की रीनत ।
  4. 5. शास्स्तयाँ ।
  5. 6. परोपकायष अथिा शैिणणक प्रयोजनों के ललये मनोरंजन ।
  6. 7. सामान्य छ
  7. 9. प्रिेश तथा ननरीिण ।
  8. 10. मनोरंजन कर के िकाया की िस
  9. 12. स्थानीय प्राधिकार व्दारा मनोरंजन कर के आरोपण पर रोक ।

Some statutory text is still being prepared for this language version.

PDF: pending for this language.