Entertainment Duty

[(1) Every proprietor of, --

1. (a) an entertainment other then entertainment by Video Cassette Recorder (hereinafter referred to as V.C.R. shall, in respect of every payment for admission to the entertainment, pay to the State Government a duty at the rate of 50 percentum thereof : Provided that the duty payable in respect of every payment for admission to a cinematograph exhibition in excess of Rs. 1.60 paise shall be at the rate of 60 percentum thereof : Provided further that no duty shall be payable in respect of any payment for admission to an entertainment not exceeding twelve paise except when such payment is for admission to a cinematograph exhibition in a permanent structure;
2. (b) an entertainment by V. C. R. held in the town with population mentioned in column

1. (1) of the Table below shall pay to the State Government a duty for every show at the rate specified in the corresponding entry in column
2. (2) thereof— TABLE Town | Rate of Duty
3. (1) | (2) Town the population of which as per last Census is—
4. (1) up to 10,000—
   • (a) where there is Cinema | Rs. 20.00 for every show.
   • (b) where there is no cinema | Rs. 10.00 for every show.
5. (2) more than 10,000 but not more than 20,000—
   • (a) where there is Cinema | Rs. 25.00 for every show.
   • (b) where there is no cinema | Rs. 12.50 for every show.
6. (3) more than 20,000 but not more than 50,000—
   • (a) where there is Cinema | Rs. 32.00 for every show.
   • (b) where there is no Cinema | Rs. 16.00 for every show.
7. (4) more than 50,000 but not more than 1,00,000—
   • (a) where there is Cinema | Rs. 40.00 for every show.
   • (b) where there is no Cinema | Rs. 20.00 for every show.
8. (5) more than 1,00,000—
   • (a) where there is Cinema | Rs. 50.00 for every show.
   • (b) where there is no Cinema | Rs. 50.00 for every show: Provided that the State Government may, by notification, increase or reduce the rate of duty for every show at an interval of not less than two years; where the rate is increased it shall not be in excess of twenty five per cent. of the rate for time being inforce : Provided further that every notification under the above proviso shall be laid on the table of the Legislative Assembly and the provisions of section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958), shall apply thereto as they apply to a rule. Explanation. —For the purpose of this sub-section, 'show' means one completed exhibition or the repeated exhibition of a full length feature film with or without approved documentaries and news reviews. (1-a) Notwithstanding anything contained in clause
   • (b) of sub-section (1), the proprietor shall not be liable to pay duty for the shows in excess of sixty shows in a month: Provided that if the proprietor proves that the number of shows provided by him in a particular month were less than sixty and produces a certificate in this behalf of such officer or authority as may be prescribed, he may be granted rebate at the rate of one sixtieth of the amount of sixty shows for every show by which the number of shows provided fall short of sixty. (1-b) No duty shall be payable under clause
   • (b) of sub-section
9. (1) from the month next following the month in which such proprietor closes exhibition of V. C. R. for commercial purposes and gives notice in writing to that effect to such officer in such form, and fulfils such terms and conditions, as may be prescribed. (1-c) The duty payable under clause
   • (b) of sub-section
10. (1) shall be paid to or collected or realised by such officer or authority in such manner as may be prescribed.]1
11. (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any person, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, the entertainments duty shall be paid on the amount of such lump sum: Provided that where the State Government is of opinion that the payment of a lump sum represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the duty has not been in operation, the duty shall be charged on such an amount as appears to the State Government to represent the right of admission to entertainments in respect of which the entertainments duty is payable. 2[(3)
    • (a) In calculating the entertainments duty payable under [clause
    • (a) of sub-section
12. (1) ]3:—
    • (i) where the duty payable is less than fifty paise, the duty shall be rounded off to nearest lower multiple of five paise; and
    • (ii) where the duty payable is more than fifty paise, the duty shall be rounded off to nearest higher multiple of five paise.
    • (b) In calculating the entertainments duty in respect of payment for admission [x x x x x]1 in excess of two rupees but not in excess of two rupees five paise, five paise or fraction thereof shall be ignored.] 3-A. Levy of Advertisement Tax 2[(3-A). [(1) There shall be levied and paid to the State Government an advertisement tax on every advertisement exhibited at an entertainment at the rates specified below.— I.
    • (a) in towns having population of one lakh or more according to the last census. | 50paise per slide per show subject to rupee 1.00per day and not more than Rs. 25.00 for a month.
    • (b) in other areas. | 25 paise per slide per show subject to 50 paise per day and not more than Rs.12.50 for a month. II. Films and Trailors. | 75 paise per film/trailor per show subject to Rs.2.00 per day and not more than Rs. 50.00 for a month. ]3
13. (2) The advertisement tax shall be paid in the prescribed manner by the proprietor to the State Government.]