Definitions

In this Act unless there is anything repugnant in the subject or context,-

1. (a) "admission to an entertainment" includes admission to any place in which the entertainment is held ; [(2a) "Advertisement" means the intimation or announcement of any goods, property, entertainment, trade, business or profession by means of a slide or film exhibited on the screen in a cinema licensed under the Madhya Pradesh Cinemas (Regulation) Act, 1952 (17 of 1952) or at any other place of entertainment ;
2. (aaa) "Advertisement tax" means a tax levied and payable under section 3-A;]1
3. (b) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment ; 2. [(c) "entertainments duty" means a duty [ x x x ]3 levied under section 3;]
4. (d) "payment for admission" includes any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required and any payment for seats or other accommodation in a place of entertainment ;
5. (e) "prescribed" means prescribed by rules made under this Act ; and
6. (f) "proprietor", in relation to any entertainment, includes any person responsible for or for the time being incharge of the management thereof ; [(g) "Video Cassette Recorder" or "V. C. R." means an apparatus designed to record sound and picture in both black and white and colour on magnetic tape and to replay them on T.V. screen when required or play back on T.V. screen tapes recorded on other machines and pre-recorded cassettes of movies and when fitted with R.F. tuner sections or moniters for transmission and reception of radio and T.V. broadcasts is duly licensed under the Madhya Pradesh Cinema Regulation Act, 1952 (No. 17 of 1952).]4