Vidhi Codex

section 162

Additional tax on cinematograph exhibition.

The Puducherry Municipalities Act, 1973
Infrastructure1973318 of 312 sections available1 chapters
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Statutory text
  1. (1) In the case of cinematograph exhibition, in addition to the tax under section 161, a tax on each show of cinematograph exhibition held within the local limits of the municipality shall be levied at rates the maxima and minima whereof are specified in Schedule VI.
  2. (2) The tax levied under sub-section (1) shall be recoverable from the proprietor.
  3. (3) The other provisions of this Act relating to entertainments tax shall, so far as may be, apply in relation to the tax payable under sub-section (1) as they apply in relation to the tax payable under section 161.
    • • 163. Composition and consolidated payment of tax. – The Government may, on the application of the proprietor of any entertainment in respect of which the entertainments tax is payable **[under section 161 or section 161-A], allow the proprietor on such conditions as may be prescribed by the Government, to compound the tax payable in respect of such entertainment for a fixed sum.
    • • 164. Admission to entertainment.—(1) Save in the case referred to in section 163, no person shall be admitted on payment to any entertainment where the payment is subject to the entertainments tax except -- The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976. ** Substituted vide Act 10 of 2004, section 2, w.e.f. 23-12-2004.
    • (a) with a ticket issued in such manner and subject to such conditions as may be prescribed, or
    • (b) in special cases, with the approval of the Government, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted.
  4. (2) Save in the case referred to in section 163 and clause (b) of sub-section (1), no proprietor of an entertainment shall conduct the entertainment unless he has given security up to an amount and in a manner approved by the Government or any other officer duly authorised by it in this behalf.
  5. (3) Nothing in sub-section (1) or sub-section (2) shall be deemed to preclude the Government from requiring security from the proprietor of an entertainment for the payment of the entertainments tax in any other case.

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