Definitions

2. In this Act, unless the context otherwise requires,

1. (a) "Act" means the Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936 (No. 30 of 1936);
2. (b) "Direct-to-Home
3. (DTH) Broadcasting service" means a system of distribution of multi-channel television programmes in Ku-Band by using a Satellite system, by providing television signals direct to the subscriber's premises without passing through an intermediary such as cable operator. Explanation., For the purpose of this clause "Ku-Band" ordinarily means the 11.7-12.7 Ghz (Gigahertz) frequency band which splits into two segments, viz. the first having the frequency of 11.7-12.2 Ghz. known as FSS (Fixed Satellite Service) and the other having the frequency of 12.2-12.7 Ghz known as BSS (Broadcasting Satellite Service), or it may have such other band width as may be approved by the Government of India from time to time;
4. (c) "entertainment" includes,
   • (i) entertainment or any television exhibition made available to a person by a Direct-to-Home
5. (DTH) Broadcasting service provider with the aid of any type of antenna / set-top-box or any other instrument of like nature which connects television set at a residential or non-residential place of connection-holder directly to the satellite;
   • (ii) entertainment provided by any other technological means or device;
6. (d) "entertainment duty" means the duty levied and paid at the rate of 20 percent under section 3 of the Act, in respect of every payment for entertainment made by a connection-holder by way of contribution, subscription for installation or connection charges or any other charges, collected in any manner whatsoever to the Direct-to-Home
7. (DTH) Broadcasting service provider which connects television set at a residential or non-residential place directly to the satellite;
8. (e) "payments for entertainment" in relation to the levy of entertainment duty, includes any payment made by a person to the proprietor of a Direct-to-Home
9. (DTH) Broadcasting service by way of contribution, subscription for installation or connection charges or any other charges, collected in any manner whatsoever.