Jammu and Kashmir Entertainments Duty Act, 1959
Jammu and Kashmir Entertainments Duty Act, 1959
The Jammu and Kashmir Entertainments Duty Act, 1959, establishes the legal framework for levying and collecting taxes on payments made for admission to various forms of entertainment, including exhibitions, performances, sports, and races. It mandates that proprietors of entertainment venues collect this duty from attendees and remit it to the government. The Act empowers authorities to inspect venues, audit financial records, and penalize tax evasion. It also provides specific mechanisms for granting exemptions to charitable, religious, or educational events. For the ordinary citizen, this law ensures that entertainment venues operate transparently and contribute to state revenue, while defining the rules for ticket pricing and admission.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Duty on payment for admission to entertainments
- 4. Payments made in consolidated sum
- 5. Deposits of security by the proprietor
- 6. Entertainment Tax Officer and other Taxing Authorities
- 7. Posting of tables of rates of payments for admission at conspicuous places
- 8. Penalty for non-payment of duty
- 9. Admission of persons without payment
- 9A. Prohibition against resale of tickets
- 10. Entertainment duty
- 11. Entertainments and persons exempted from payment of duty
- 12. Powers of revision
- 13. Production and inspection of accounts and documents
- 14. Entry into inspection of place of entertainments
- 15. Offences and penalties
- 16. Power to compound offences
- 17. Recoveries
- 18. Delegation of powers by the Government
- 19. Bar of certain proceedings
- 20. Power to make rules
- 21. Repeal and savings
PDF: pending for this language.