The Himachal Pradesh Entertainments Tax (Cinematograph Shows) Act, 1968
The Himachal Pradesh Entertainments Tax (Cinematograph Shows) Act, 1968
This Act establishes a framework for the State of Himachal Pradesh to levy and collect entertainment tax on cinematograph exhibitions. It applies to both permanent cinema halls and touring cinemas. The law mandates that proprietors of these establishments must pay a tax on public shows, file regular returns, and maintain accurate accounts. It empowers the Excise and Taxation Commissioner to oversee compliance, inspect premises, and impose penalties for tax evasion or procedural failures. For the ordinary citizen, this ensures that cinema operators contribute to state revenue, while providing a legal mechanism for the government to regulate public entertainment venues and ensure fair tax collection.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on public cinema shows
- 4. Taxing authorities
- 5. Deposit of security by the proprietor
- 6. Exemptions
- 7. Payment of tax and returns
- 8. Assessment of tax
- 9. Refunds and remissions
- 10. Notice of holding of cinematograph shows
- 11. Production and inspection of documents
- 12. Entry into and inspection of places where cinematograph shows are being held
- 13. Power to impose pecuniary penalties
- 14. Bar of certain proceedings
- 15. Offences and penalties
- 16. Power to compound offences
- 17. Revision
- 18. Recoveries
- 19. Delegation of powers
- 20. Power to make rules
- 21. Repeal and savings
PDF: pending for this language.