Definitions

Definitions.-In this Act, unless the context otherwise requires,--

1. (a) "admission to an entertainment" includes admission to any place in which the entertainment is being held or is to be held ;
2. (b) "Commissioner" means any person appointed by the Government to exercise the functions of the Commissioner under this Act ;
3. (c) "Entertainment Tax Officer" means the officer appointed as such under this Act ;
4. (d) "Entertainment" includes any exhibition, performance, amusement, game, sport or race to which persons are ordinarily admitted on payment ;
5. (e) "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 a 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 case of free, surreptitious unauthorised or concessional entry, the payment which would have been made if the person concerned had been admitted on payment of the full charge, ordinarily chargeable, according to the assessment of the authority prescribed ;
   • (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 ;
6. (f) "Prescribed" means prescribed by rules made under this Act ;
7. (g) "Proprietor" in relation to any entertainment includes the owner, partner or a person responsible for the management thereof ;
8. (h) "ticket" means a pass, token or badge for the purpose of securing admission to an entertainment,