Show Tax

Infrastructure2001402 sections

Statutory text

(1) Save as otherwise provided in this Act, there shall be levied a tax in respect of every cinema, theatre, circus, carnival, video parlour and other place of entertainment to which persons are ordinarily admitted on payment and in respect of every cable net-work for performance or shows, held or conducted thereat, at such rates as the Government may specify: Provided that for different municipalities, different rates may be specified for different performances or shows; Provided further that a shown-tax may not be levied in respect of performance or shown, if the Municipality is satisfied that— (a) The entire receipts from such performance or show, will be devoted to philanthropic, religious or charitable purposes, or (b) The performance or show is of a wholly educational character.
(2) Every proprietor, manager, or person in-charge of a theatre, cinema, circus, carnival, video parlour, cable net-work or other place or means of entertainment shall be liable to pay the show-tax, and shall pay the same in advance before the commencement of the performances or shows.

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