The Haryana Municipal Entertainment Duty Act, 2019
The Haryana Municipal Entertainment Duty Act, 2019
This Act regulates the collection of entertainment duty on admissions to various events, such as performances, games, and exhibitions, within the State of Haryana. It mandates that proprietors of entertainment venues collect a duty—up to 125% of the admission price—from attendees and remit it to the local municipality. The law provides specific rules for video shows, exemptions for charitable or public interest events, and enforcement mechanisms, including inspections and penalties for tax evasion. For the ordinary citizen, this ensures that entertainment venues operate transparently, while proprietors must maintain accurate records and comply with tax obligations to avoid legal repercussions.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Duty on payment for admission to entertainment
- 4. Duty on video shows
- 5. Payment made in a consolidated sum
- 6. Deposit of security by proprietor
- 7. Posting of tables of rates of payment for admission at conspicuous places
- 8. Penalty for non-payment of duty
- 9. Admission of persons without payment
- 10. Method of levy
- 11. Maintenance of accounts, submission of returns, etc
- 12. Entertainment exempt from payment of duty
- 13. Appeal
- 14. Power of revision
- 15. Production and inspection of accounts and documents
- 16. Entry into and inspection of places of entertainment
- 17. Offences and penalties
- 18. Recoveries
- 19. Delegation of powers
- 20. Bar of jurisdiction
- 21. Protection of action taken in good faith
- 22. Power to make rules
PDF: pending for this language.