Definitions

(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.