section 2
Definitions
The Himachal Pradesh Entertainments Tax (Cinematograph Shows) Act, 1968Tax196821 sections
Statutory text
Definitions.--In this Act, unless there is anything repugnant in the subject or the context,-
- (a) "Commissioner" means the Excise and Taxation Commissioner, Himachal Pradesh, or any other officer empowered by the State Government, by notification, to exercise the powers of the Commissioner under this Act;
- (b) "Permanent Cinema Premises" includes a building or any representation of moving pictures or series of pictures;
- (c) "Show" means a cinematograph exhibition;
- (d) "Permanent Cinema Premises" includes a building or any other place permanently equipped for exhibition of cinematograph films;
- (e) "Prescribed" means prescribed by rules made under this Act;
- (f) "Proprietor" includes any person responsible for the management of the premises where the show is held;
- (g) [Omitted]
- (h) "Touring Cinema" includes a cinema, which can be taken from place to place for the purpose of displaying cinematograph shows;
- (i) "Notification" means a notification published under proper authority in the Official Gazette.
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