Bare Act

The Assam Amusement and Betting Tax (Manipur Fifth Amendment), Act, 2002

This law amends the entertainment tax regulations in Manipur to cover modern media like cable television and video film exhibitions. It defines key terms such as cable operators, cable television networks, and video film exhibitions. The legislation applies directly to cable TV operators and licensed video parlour owners operating within the state. It introduces a simplified, flat-rate monthly entertainment tax structure, requiring cable operators to pay five hundred rupees per month per designated operational area and video parlour owners to pay one hundred rupees per month. By setting fixed rates and mandating payment through official treasury receipts, the Act streamlines tax administration for local entertainment providers.

PDF: pending for this language.