Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
Tax195415 sections
This Act governs the taxation of public cinematograph exhibitions in Chandigarh. It mandates that proprietors of cinemas pay entertainment tax on shows where admission is charged, with rates determined by the Central Government. The tax is recoverable from the proprietor, who must also deposit a security amount with the government treasury. The legislation empowers the Commissioner to enforce these rules and allows for exemptions. Proprietors are required to submit fortnightly returns and make advance tax payments, particularly for touring cinemas, to ensure the government collects revenue from the film industry.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy of tax on public cinematograph shows
- 4. Taxing authorities
- 5. Deposit of security by proprietor
- 6. Exemptions
- 7. Payment of tax
- 8. Assessment of tax
- 9. Refunds and remissions
- 10. Notice of holding of cinematograph shows
- 11. Production and inspection of documents
- 12. Entry into and inspection of places where cinematograph shows are exhibiting cinematograph films
- 12A. Powers to impose pecuniary penalties
- 13. Protection of certain officers
- 15. Power to make rules
PDF: pending for this language.