Definitions

In this Act, unless the context otherwise require,- "addressable system" means an electronic device or more than one electronic devices put in an integrated system through which television signals and value added services can be sent in encrypted or unencrypted form, which can be decoded by the device or devices at the premises of the subscriber within limits of the authorization made, on the choice and request of such subscriber, by the service provider to the subscriber; (aa) "admission to an entertainment" includes admission to any place in which the entertainment is held and in case of entertainment through cable service and direct-to-home (DTH) service with or without cable connection, each connection to a subscriber shall be deemed to be an admission for entertainment] (b) "appellate authority" means the appellate authority appointed under section 5 of this Act; (c) "assessing authority" means the Entertainment and Betting Tax Officer and includes Additional Entertainment and Betting Tax Officer and Assistant Entertainment and Betting Tax Officer; (d) "backer" includes any person with whom a licensed book-maker bets; (c) "bet" includes 'wager'; (f) "book-maker" means any person who, whether on his own account or as servant or agent of any other person, carries on, whether occasionally or regularly, the business of receiving or negotiating bets or who in any manner holds himself, out or permits himself to be held out in any manner, as a person, who receives or negotiates bets, or conducts such operations, and includes a 'turf commission agent'; so, however, that a person shall not be deemed to be a book-maker by reason only of the fact that he operates, or is employed in operating, a totalizator; (g) "broadcaster" means any person including an individual, group of persons, public or body corporate, firm or any organization or body, who or which is providing programming services and includes his or her authorized distribution agencies; (fb) "cable operator" means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network; (gc) "cable service" means the transmission by cables of programme including re-transmission by cables of any broadcast television signals; (h) "cable television net-work" 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; (ha) "direct-to-home (DTH) service" means distribution of multi-channel television and radio programmes and similar content by using a satellite system, by providing signals directly to subscriber's premises without passing through an intermediary or otherwise; (i) "entertainment" means any exhibition, performance, amusement, game, sport or race (including horse race) or in the case of cinematograph exhibitions, cover exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately, and also includes entertainment through cable service [and direct-to-home (DTH) service]; (j) "government" means the Government of the National Capital Territory of Delhi; (k) "licensed book-maker" means a book-maker who holds a licence under section 20; (ka) "multi-system operator (MSO)" means any person including an individual, group of persons, public or body corporate, firm or any other organization or body, who or which is engaged in the business of receiving television signals and value added services from a broadcaster or his authorized agencies and distributing the same or transmitting his own programming service including production and transmission of programmes and packages, directly to the multiple subscribers or through one or more cable operators and includes its authorized distribution agencies by whatever name called; (l) "notification" means a notification published in the Official Gazette; (m) "payment for admission" includes— (i) any payment made by a person for seats or other accommodation in any form in a place of entertainment; (ii) any payment for cable service; (iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get; (iv) any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or.without any such payment for admission; (v) any payment made by a 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 more tax is required; (vi) any payment made by a person by way of contribution, subscription, installation or connection charges or any other charges collected in any manner whatsoever for entertainment through direct-to-home (DTH) broadcasting service for distribution of television signals and value added services with the aid of any type of addressable system, which connects a television set, computer system at a residential or non-residential place of subscriber's premises, directly to the satellite or otherwise. Explanation 1 : Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets/invitation specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission; Explanation 2 : Any sponsorship amount paid or value of goods supplied or services rendered or benefits provided to the organizer of an entertainment programme in lieu of advertisement of sponsor's product/brand name or otherwise shall be deemed to be payment for admission; (n) "prescribed" means prescribed by rules made under this Act; (o) "proprietor" in relation to any entertainment includes any person— (i) connected with the organisation of the entertainment, or (ii) charged with the work of admission to the entertainment, or (iii) responsible for, or for the time being in charge of, the management thereof; (iv) having licence to provide direct-to-home (DTH) service, by the Central Government under section 4 of the Indian Telegraph Act, 1885 (13 of 1885), and the Indian Wireless Telegraphy Act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the Cable Television Network (Regulation) Act, 1995 (7 of 1995); "race dub" includes a body of persons, corporate or incorporate, society, club or other association— (i) formed for the purpose of promoting horse racing or pony racing or for holding race /fleeting, or (ii) conducting or controlling such meetings; "set top box" means an apparatus, connected to a television set or computer system at a residential or non-residential place which receives decrypted television signals and radio services to the television set or computer set, which enables the viewers to tune into multi-channel television or radio content; (pb) "service provider" includes any person licensed or registered under the Indian Telegraph Act, 1885 (13 of 1885), the Cable Television Networks (Regulation) Act, 1995 (7 of 1995), the Indian Wireless Telegraphy Act, 1933 (17 of 1933) and any other Act for providing, television and radio signals and is providing entertainment;] (q) "society" includes a company, institution, dub or other association of persons by whatever name called; (r) "steward" in relation to a race dub includes any person— (i) connected with the organisation of the race dub, or (ii) responsible for, or for the time being in charge of, the management thereof; (s) "subscriber" means a person who receives the signals of television network and value added services from multi-system operator or from cable operator or from direct-to-home (DTH) broadcasting service at a place indicated by him to the service provider, without further transmitting it to any other person. Explanation I: In case of hotels, each room or premises where signals of cable television network are received shall be treated as a subscriber. Explanation II : In case of direct-to-home (DTH), every television set or computer set receiving the signals shall be treated as a subscriber; (t) "tax" means entertainment tax, betting tax or the totalizator tax, as the case may be, and includes surcharge, cess, penalty or any other charge levied under this Act; (u) "ticket" means a ticket or a complimentary pass for the purposes of securing admission to an entertainment in accordance with the provisions of this Act or the rules made thereunder and a "duplicate ticket", means a ticket or set of tickets used or intended to be used otherwise than in accordance with this Act or the rules made thereunder; (v) "totalizator" means a totalizator in an enclosure which the stewards controlling a race meeting have set apart for the purpose, and includes any instrument, machine or contrivance known as the totalizator, or any other instrument, machine or contrivance of a like nature, or any scheme for enabling any number of persons to make bets with one another on like principles but does not include a book-maker; (w) "video cinema" means any place were exhibition of cinematograph film or moving pictures or series of pictures in public organised by playing or replaying of pre-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or videoscope or otherwise is provided for commercial purposes.