The Punjab Entertainments Duty Act, 1955

(1) This Act may be called the Punjab Entertainments Duty Act, 1955. (2) It extends to the whole of the Union territory of Chandigarh. (3) It shall come into force at once.

(a) 'admission to an entertainment' includes admission to any place in which the entertainment is being held or is to be held; (b) 'Commissioner' means the Excise and Taxation Commissioner for the time being appointed as such for the Union territory of Chandigarh; (c) 'Entertainment Tax Officer' means the officer appointed as such under this Act; (d) 'entertainment' includes any exhibition, performance, amusement, game, sport or race to which persons are ordinarily admitted on payment; (e) 'payment for admission' includes— (i) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required; (ii) in cases of free, surreptitious or concessional entry; whether with or without the knowledge of the proprietor the payment which would have been made if the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission; (iii) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; (f) 'prescribed' means prescribed by rules made under this Act; (g) 'proprietor' in relation to any entertainment includes the owner, partner or any person responsible for the management; (h) 'Government' means the Central Government; and (i) 'ticket' means the pass, or token for the purpose of securing admission to an entertainment.

(1) A person admitted to an entertainment shall be liable to pay an entertainments duty at a rate not exceeding half of the payment for admission which the Government may specify, by a notification in this behalf, and the said duty shall be collected by the proprietor and rendered to the Government in the manner prescribed. (2) A draft of the proposed order specifying the rate of entertainments duty referred to in sub-section (1) shall be notified for the information of all persons likely to be affected thereby and it shall take effect only after the Government has considered all objections received within a period of thirty days from the date of such publications, and has notified the same again, with or without modification: Provided that if the Government consider that such an order should be brought into force at once, the final notification may issue without previous publication: Provided further that Government may impose an entertainments duty on complimentary tickets at a rate different from that imposed on other kinds of payment for admission subject to the maximum specified in sub-section (1). (3) Until such time as the duty referred to in sub-sections (1) and (2) has been finally notified, the entertainments duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act. (3-A) Notwithstanding anything in this section the amount of duty shall be calculated to the nearest multiple of five naye paise by ignoring two naye paise or less and counting more than two naye paise as five naye paise. (4) The final notification specifying the rates of entertainment duty shall be laid before both the Houses of Legislature at the session immediately following its publication.

Where the payment for admission to an entertainment is made in a consolidated sum or any form of subscription or contribution or a ticket of any kind or a season ticket to any society or for a right of admission to a series of entertainments during a specified period or a right of admission without further payment, or at a reduced rate of charge, the entertainments duty shall be paid on the consolidated sum, but where the Entertainment Tax Officer is of the opinion that the consolidated sum or any payment for a series of entertainments, privileges, rights or facilities, includes payment for other privileges, rights or facilities in addition to admission to an entertainment, or is not of the nature mentioned herein, the duty shall be paid on such amount as appears to the Entertainment Tax Officer to represent the right of admission to entertainment or part of entertainment for which a duty is payable.

The prescribed authority may, in the manner prescribed, require the proprietor of an entertainment to deposit as security for payment of entertainments duty under this Act, an amount not exceeding Rs. 1,000 in a Government treasury, and the same shall be so deposited.

For carrying out the purposes of this Act, the Government may appoint a person as Entertainment Tax Officer and such other persons as it thinks fit to assist the Commissioner.

The proprietor of an entertainment shall, in the manner prescribed, exhibit at the place of entertainment, the rates of payments for admission and the amount of entertainments duty payable on such rates.

(1) Except as otherwise provided in this Act, no person shall enter an entertainment unless he is in possession of a ticket or a complimentary ticket or a pass or badge supplied by the employer under this Act and no person liable to pay entertainments duty shall so enter without having paid in the manner prescribed, the duty payable under this Act. (2) A person who enters an entertainment without payment or surreptitiously, with intent to evade the duty payable under this Act shall, on conviction by a Magistrate, be punishable with fine which may extend up to Rs. 200 (rupees two hundred) and, in addition, be liable to pay such duty.

Nothing in this Act shall apply to bona fide employees of the proprietor, who are on duty in connection with the entertainment, or to the proprietor who is on such duty.

(1) Save as otherwise provided by this Act, no person shall be admitted on payment to any entertainment where the payment for admission is subject to entertainments duty except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purposes of revenue and denoting that the proper entertainments duty has been paid. (2) The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainments duty is payable, permit the proprietor, on such conditions as the Government may prescribe, to pay the entertainments duty— (a) by a consolidated payment of a percentage not exceeding 50 per centum of the gross payment for admission to the entertainment at the rate in force during the period concerned; or (b) in accordance with the returns of the payments for admission to the entertainment; or (c) in accordance with the results recorded by any mechanical contrivance that automatically registers the number of persons admitted.

(1) No entertainments duty shall be levied where the Commissioner is satisfied on application made on his behalf in the prescribed manner that the whole of the proceeds of the entertainment will be devoted to philanthropic, charitable, educational or scientific purposes and have been approved as such by the Government. (2) Nothing in this Act shall apply to any entertainment provided by the staff or students, or both of an educational institution when the proceeds are intended for educational or charitable purposes. (3) The Government may, for promotion of peace, national good will or encouragement of arts or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay duty under this Act.

(1) Any person aggrieved by an order made by the prescribed authority under sub-section (1) of 14-A may, in the prescribed manner, appeal to such higher authority as may be prescribed within thirty days of such order: provided that no appeal shall be entertained by such higher authority unless it is satisfied that the amount of duty due and the penalty, if any, imposed on the person has been paid: Provided further that if such higher authority is satisfied that the person is unable to pay the duty due or the penalty, if any, imposed or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid. (2) Subject to such rules of procedure as may be prescribed, the higher authority may pass on such appeal such orders as it may think fit.

The Commissioner or such other officer, as the Government may, by notification, appoint in this behalf may of his own motion or on application made, call for the record of any proceedings or order of any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order, and may pass such order in reference thereto as he may deem fit: [Provided that the Commissioner or the officer may, before deciding such application, direct the applicant to deposit, in whole or in part, the amount of duty due, and the penalty, if any, imposed on him under this Act].

(1) The proprietor of an entertainment shall, on being required to do so by an officer authorised by the Government in this behalf, produce before any officer of the Excise and Taxation Department, not below the rank of a Sub-Inspector as may be prescribed, accounts or documents, relevant to the sales of tickets including complimentary tickets and realisation of the entertainments duty due as may be necessary for the purposes of this Act. (2) If any officer of Government mentioned in sub-section (1) has reason to suspect that the proprietor of any entertainment is attempting to evade the payment of any entertainments duty due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or documents of the proprietor, as may be necessary.

(1) Any officer not below such rank as may be prescribed, may enter any place of entertainment at any reasonable time, for the purpose of ensuring that the provisions of this Act or any rules made thereunder are being complied with, and while doing so, such officer shall not be deemed to be a person admitted to the entertainment. (2) The proprietor of every entertainment shall give every reasonable assistance to the aforesaid officer in the performance of his duties under sub-section (1).

(1) Where a proprietor of an entertainment commits any of the acts specified in sub-section (1) of section 15, the prescribed authority may, after affording such proprietor a reasonable opportunity of being heard, direct him to pay, in addition to the duty, if any, due, a penalty not exceeding Rs. 2,000 (two thousand rupees): Provided that in cases of free, surreptitious, or concessional entry, whether with or without knowledge of the proprietor, the prescribed authority shall direct the proprietor to pay, by way of penalty, a sum equal to twenty-five times the amount of duty found to be due as a result of such entry. (2) No prosecution for an offence under this Act shall be instituted against a proprietor of an entertainment in respect of the same facts on which a penalty has been imposed on him under sub-section (1).

(1) If the proprietor of an entertainment— (a) fraudulently evades the payment of any duty due under this Act, or (b) obstructs any officer making an inspection, a search or seizure under this Act, or (c) acts in contravention of, or fails to comply with any of the provisions of this Act or the rules thereunder, he shall, on conviction, be liable in respect of each such offence to a fine which may extend to two thousand rupees and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence. (2) No Court shall take cognizance of an offence under this Act or under the rules made thereunder except a complaint made by a person authorised in this behalf by the Government, and no Court inferior to that of a Judicial Magistrate of the first class shall be competent to try any of the offences under this Act.

(1) The prescribed authority may, at any time, accept from a person, who has committed an offence under this Act, by way of composition of such offence, a sum of money not exceeding two hundred and fifty rupees or double the amount of duty payable under this Act, whichever is greater. (2) On payment of such sum of money as determined under sub-section (1), the prescribed authority shall, where necessary, report to the court that the offence has been compounded and thereafter no further proceedings shall be taken against the offender in respect of the same offence and the said court shall discharge or acquit the accused, as the case may be.

Any sum due under this Act shall be recoverable as arrears of land revenue.

(1) Government may delegate all or any of its powers under this Act, except those conferred upon it by sub-section (2) of section 1, section 20 and this Section, to any person or authority subordinate to it. (2) The exercise of any power delegated under sub-section (1) shall be subject to such restrictions, limitations or conditions, if any, as may be laid down by the Government and shall also be subject to control and revision by it.

No action shall lie against Government or any of its officer or servant for any act done or purporting to be done in good faith under this Act.

(1) The Central Government may make rules generally for carrying out the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power it may make rules— (a) for the supply and use of stamps or stamped tickets if required in connection with the levy of entertainments duty or for the stampings of tickets sent to be stamped, and for securing the defacement of stamps when used; (b) for the use of tickets covering the admission for more than one person and the calculation of the duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another; (c) for controlling the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivances for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances; (d) for the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors of entertainments in respect of which entertainments duty is payable in accordance with the provisions of this Act; (e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund; (f) for the keeping of accounts of all stamps used under this Act; (g) for prescribing the form of a ticket, pass or token authorising admission to an entertainment; (h) for the presentation and disposal of applications for exemption from payment of entertainments duty or for the refund; (i) for the exemption from the entertainments duty on military personnel in uniform; (j) for the collection of entertainments duty in the manner as provided under this Act and the powers to be exercised by officers of Government in that behalf; (l) for specifying the authorities who would be competent to compound offences under section 16; (m) for laying down procedure for the filing and disposal of appeals under section 12 and applications and appeals and other matters incidental thereto. (3) [Omitted]

The Punjab Entertainments Duty Act, 1936 (Punjab Act III of 1936), is hereby repealed. Notwithstanding such repeal, anything done or any action taken including any orders, notifications or rules made or issued in exercise of the powers conferred by or under the repealed Act shall, to the extent of being consistent with the provisions of this Act be deemed to have been done or taken in exercise of the powers conferred by or under this Act.