Definitions

In this Act, unless the context otherwise requires,- (a) "admission to an entertainment" includes admission to any place in which the entertainment is being held or is to be held and also includes admission to any place where television exhibition is being provided or is to be provided, on payment by way of contribution, or subscription, or installation or connection or any other charges, collected in any manner, whatsoever; (a-i) “aerial ropeway” means an aerial ropeway propelled by use of power and used for carriage of persons through a carrier; (a-ii) "video exhibition" means the exhibition through video cassette recorder and includes the exhibition of films through television or apparatus attached to television or the machine for transferring the films to the television screen or any other apparatus which shows a film on screen through any other means except through cinema projector; (a-iii) “antenna” means an apparatus, which receives television signals, which enable viewers to tune into transmission including national or international satellite transmissions, and which is erected or installed for television exhibition; (a-iv) “cable television” means a system organised on payment for television exhibition by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed or heard on the television receiving set at a residential or non-residential place of a connection holder; (a-v) “carrier” means any vehicle or receptacle hung or suspended from, or hauled by, a rope; (a-vi) “DTH(Direct to Home)” means a system of reception of satellite programmes with personal dish antenna and Set-Top-Box consisting of broadcasting center, satellites, encoders, multipleyers, modulators and DTH receivers for exhibition or transmission at a residential or non-residential place of a connection holder on payment; (b) "Commissioner" means the Excise and Taxation Commissioner, Himachal Pradesh, for the time being; (bb) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission; (c) "Entertainment Tax Officer" means the officer appointed as such under this Act; (d) "entertainment" includes any exhibition, performance, amusement, game, sport, race, an aerial ropeway carrier to which persons are ordinarily admitted on payment or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or connection, charges or any other charges collected in any manner whatsoever; (dd) “Government” means the Government of Himachal Pradesh; (e) "notification" means a notification published under proper authority in the Himachal Pradesh Government Gazette; (f) "payment for admission" includes- (i) any payment made by a person admitted to any part of a place of entertainment and in a case where such person is subsequently admitted to another part thereof for admission to which an additional payment is required, such additional payment, whether actually made or not; (ii) in cases of free, surreptitious, unauthorised or concessional entry, whether with or without the knowledge of the proprietor, the payment of which would have been made if the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission; (iii) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; and (iv) any payment by a person by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever for television exhibition; (g) "prescribed" means prescribed by rules made under this Act; (h) "proprietor" in relation to any entertainment includes the owner; owner, partner or a person responsible for the management thereof and any person responsible for, or for the time being in charge of, the management for providing television exhibition; (i) “television exhibition” means an exhibition with the aid of any type of antenna with a cable net work attached to it or cable television, of a film, or moving picture or series of moving pictures, by means of transmission sets at residential or non-residential place are linked by metallic coaxial cable or optic fibre cable to a central system called the head-end; (ii) “rope” includes any cable, wire, rail, or way, whether flexible or rigid, for suspending, carrying or hauling a carrier, if any part of such cable, wire, rail, or way, is carried overhead and is suspended from or supported on posts; and (j) "ticket" means the pass or token for the purpose of securing admission to an entertainment.