The Punjab Entertainments Duty Act, 1955
The Punjab Entertainments Duty Act, 1955
Tax195523 sections
This Act imposes a tax called entertainment duty on payments made for admission to entertainment venues such as cinemas, theaters, games, sports events and races. It applies to the whole Union Territory of Chandigarh. The duty is collected by the proprietor or manager of the entertainment venue and paid to the government. The rate cannot exceed 50% of the admission fee. The Act defines what counts as entertainment and establishes rules for calculating the duty from tickets, subscription payments and reduced-rate admissions. It gives the government authority to set and collect entertainment taxes through the Excise Commissioner's office.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Duty on payments for admission to entertainments
- 4. Payment made in a consolidated sum
- 5. Deposit of security by the proprietor
- 6. Entertainment Tax Officer and other taxing authorities
- 7. Posting of table of rates of payments for admission at conspicuous places
- 8. Penalty for non-payment of duty
- 9. Admission without payment
- 10. Method of levy
- 11. Exemption from entertainments duty
- 11-A. Appeal
- 12. Revision
- 13. Production and inspection of documents
- 14. Inspection of places of entertainment
- 14-A. Power to impose pecuniary penalties on proprietors of entertainments
- 15. Offences and penalties
- 16. Power to compound offences
- 17. Recoveries
- 18. Delegation of powers of the Government
- 19. Protection of proceedings
- 20. Power to make rules
- 21. Repeal and savings
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