Himachal Pradesh Entertainments Duty Act
The Himachal Pradesh Entertainments Duty Act, 1968
Tax196824 sections
This law imposes a tax on entertainment activities throughout the state of Himachal Pradesh. It covers a wide range of events including performances, sports, races, and even television exhibitions. The tax is collected on admission fees and related charges by the event organizers or proprietors. The revenue generated from this duty supports the state government's finances and public services. By regulating these activities, the Act ensures that entertainment providers contribute to the state's revenue while maintaining a standardized tax system across the region.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Duty on payments for admission to entertainments
- 4. Calculation of duty
- 5. Payment made in a consolidated sum
- 6. Deposit of security by the proprietor
- 7. Entertainment Tax Officer and other taxing authorities
- 8. Posting of tables of rates of payments for admission at conspicuous places
- 9. Penalty on non-payment of duty
- 10. Admission of persons without payment
- 11. Method of levy
- 12. Entertainments exempted from payment of duty
- 13. Appeal
- 14. Powers of revision
- 15. Production and inspection of accounts and documents
- 16. Entry into and inspection of places of entertainments
- 17. Penalty
- 18. Offences and penalties
- 19. Power to compound offences
- 20. Recoveries
- 21. Delegation of Powers by the Government
- 22. Bar of certain Proceedings
- 23. Power to make rules
- 24. Repeal and savings
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