section 2
Definitions
The Nagaland Amusement Tax Act, 1965In this Act, unless there is anything repugnant in the subject or context- (1) “Admission” includes admission as a spectator or as one of an audience and admission for the purpose of amusement by taking part in an entertainment; (2) “Admission to an entertainment” includes admission to any place in which the entertainment is held; (3) “Agriculture” includes horticulture and live-stock breeding; (4) “Entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment; (5) “Live-stock” includes animal of every description; (6) “Payment for admission” includes any payment made by a person who having been admitted to one part or a place of entertainment is subsequently admitted to another part thereof for admission to which a payment involving a tax or higher rate of tax is required and any payment for seats or other accommodation in a place of entertainment; (7) “Prescribed” means prescribed by rules under this Act; (8) “Proprietor” in relation to any entertainment means the owner and shall include manager, organizer and any person responsible for, or for the time being in charge of the management thereof; (9) “Society” includes a company, institution, club or other association of persons by whatever name called.
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