Admission Fee and Tax Collection Authorization Certificate

Tax200629 sections

Statutory text

(1) No proprietor having a license under the Cinematograph Act, 1952 shall charge payment for admission and collect tax without an "Admission Fee and Tax Collection Authorization Certificate" issued by the Commissioner in the manner prescribed. (37 of 1952).
(2) The Commissioner may, by order, revoke or suspend the Certificate issued under sub-section
(1) if he is satisfied that the proprietor has —
- (a) admitted any person to any place of entertainment without payment of tax ;
- (b) failed to pay the tax or deposit security due from him, within the time prescribed ;
- (c) fraudulently evaded the payment of any tax due under this Act ;
- (d) obstructed any officer in carrying out inspection, search or seizure of records ;
- (e) failed to produce the records required for inspection by any officer carrying out an inspection under this Act ; or
- (f) contravened any other provision of this Act or the rules or any order or direction issued under any such provision.
(3) No order to revoke or suspend the Certificate issued under sub-section
(1) shall be passed without giving the holder of such Certificate a reasonable opportunity of being heard.
(4) Where any Certificate issued under sub-section
(1) has been revoked or suspended under this section, the Commissioner shall have the power to prevent such entertainment and may, for that purpose, take such steps as he may consider necessary in the circumstances of the case.

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