Vidhi Codex

Bare Act

The Delhi Entertainments and Betting Tax (Amendment) Act, 2012

Tax201248 sections4 chapters

This Act amends the Delhi Entertainments and Betting Tax Act of 1996 to update regulations governing taxes on entertainment and betting activities in the National Capital Territory of Delhi. It introduces new definitions covering modern technologies like direct-to-home satellite TV services, cable television, and interactive television systems, expanding the tax base. The legislation ensures Delhi's tax laws remain aligned with evolving media and entertainment industries as entertainment delivery methods increasingly shift to digital platforms. This amendment helps maintain non-discriminatory tax collection and prevents revenue loss from new forms of entertainment delivery by filling legislative gaps left by technological advancement.

Start reading →Read full ActSections

Chapter II ENTERTAINMENT TAX AND BETTING TAX AUTHORITIES →

  1. 3Entertainment tax and Betting tax authorities
  2. 4Delegation
  3. 5Appellate authority
  4. 6Tax on payment for admission to entertainment
  5. 7Tax on cable, video service and direct-to-home (DTH) service
  6. 8Information before holding entertainment
  7. 9Restriction of admission
  8. 10Restriction on entry to entertainment
  9. 11Manner of payment
  10. 12Refund of tax
  11. 13Deposit and forfeiture of security
  12. 14Exemption
  13. 15Assessment of tax
  14. 16Provision against resale of tickets
  15. 17Inspections
  16. 18Suspension or revocation of authorisation certificate for entertainment

Chapter IV TOTALIZATOR AND BETTING TAX →

  1. 19Tax on totalizator and payment thereof
  2. 20Licence for book-maker
  3. 21Betting tax
  4. 22Accounts of book-makers and procedure for making over betting tax to Government
  5. 23Restrictions on betting
  6. 24Revocation, etc. of book-maker s licence
  7. 25Refund to totalizator and betting tax
  8. 26Inspection

Chapter V PENALTIES AND PROCEDURE →

  1. 27Penalty for admission and entry without tickets
  2. 28Penalty for unauthorised sale and purchase of tickets
  3. 29Penalty for using duplicate tickets
  4. 30Penalty for unauthorised betting
  5. 31Penalty for obstructing inspecting officers
  6. 32Penalty for entertainment which is prohibited or when authorisation certificate thereof is revoked or suspended
  7. 33Penalty for other offence
  8. 34Enhanced penalty after previous conviction
  9. 35Offences by companies
  10. 36Bar of jurisdiction of civil courts
  11. 37Compounding of offence
  12. 38Cognizance of offence

Chapter VI MISCELLANEOUS →

  1. 39Recovery of tax
  2. 39ASpecial mode of recovery
  3. 40Interest
  4. 41Bar on certain proceedings
  5. 42Revision
  6. 43Rectification or review
  7. 44Repeal and saving
  8. 45Power to make rules
  9. 46Powers of Commissioner to issue directions
  10. 47Removal of difficulties

PDF: pending for this language.