Vidhi Codex

section 171

Power to make rules.

The Puducherry Municipalities Act, 1973
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Statutory text
  1. (1) The Government may, by notification, make rules for securing the payment of the entertainments tax and generally for carrying into effect the purposes of this Act.
  2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for ---
    • (a) the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation; Inserted vide Act No.9 of 1999, section 3, w.e.f 7.6.99.
    • (b) controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payment of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;
    • (c) the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments;
    • (d) the presentation and disposal of applications for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Act;
    • (e) the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the Government in that behalf;
    • (f) authorising any municipal council to collect the entertainments tax in the area within the jurisdiction of the municipal council or any part of the such area, and for the powers to be exercised by the officers of the municipal council in connection with such collection;
    • (g) the issue of passes by proprietors of entertainments for the admission of officers who have to perform any duty in connection therewith or any other duty imposed upon them by law; and
    • (h) appeals and revisions in respect of proceedings under this Act, the period within which such appeals and revisions should be preferred and the fees to be paid, in respect of such appeals and revisions.
  3. (3) In making a rule under sub-section (1) or sub-section (2), the Government may provide that a breach thereof shall be punishable with fine which may extend to five hundred rupees. Duty on toddy trees *172. Levy of duty on toddy trees. – (1) The duty on toddy trees may be levied –
    • (a) in the form of surcharge on the duty imposed by the Puducherry Excise Act, 1970 (12 of 1970) on every variety of toddy trees specified in Schedule IX and tapped within the limits of the municipality, and
    • (b) at such rates as may be fixed by the Government not exceeding the rates specified in Schedule IX.
  4. (2) All the provisions of the Puducherry Excise Act, 1970 (12 of 1970) and the rules made thereunder shall apply to the said duty as they apply in relation to the duty chargeable under that Act.
  5. (3) The Government may make rules not inconsistent with this Act for regulating the collection of the duty, the payment thereof to the municipal councils concerned and the reduction of any expenses incurred by the Government in the collection thereof. Additional tax on buildings and lands

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