Punjab Entertainments Tax (Cinematograph Shows) Act, 1954

(1) This Act may be called the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954. (2) It extends to the Union Territory of Chandigarh. (3) It shall come into force on such date as the State Government may, by notification, direct.

In this Act, unless there is anything repugnant in the subject or the context — (a) ‘Commissioner’ means the Excise and Taxation Commissioner, Union Territory of Chandigarh or any other officer empowered by the Central Government, by notification, to exercise the powers of the Commissioner under this Act. (b) ‘Cinematograph’ includes any apparatus for the representation of moving pictures or series of pictures or any other place permanently equipped for exhibition of cinematograph films. (c) ‘Prescribed’ means prescribed by rules made under this Act. (d) ‘Proprietor’ in relation to this Act includes the management of the premises where the Show is held. (e) ‘Touring Cinema’ includes a cinema, which can be taken from place to place for the purpose of displaying cinematograph shows.

(1) Except as otherwise expressly provided in this Act, there shall be levied, charged and paid to the Central Government, on all public cinematograph exhibitions to which persons are admitted on payment, an entertainment tax not exceeding such rate or rates as may from time to time be notified by the Central Government by notification in the official Gazette for the information of all persons likely to be affected thereby and it shall only take effect after the Central Government have considered all objections received within a period of thirty days from the date of its publication. (2) Tax levied under sub-section (1) above shall be recoverable from the proprietor.

(1) For carrying out the purposes of this Act, the Commissioner may be assisted by such other person or persons as the Central Government may appoint in this behalf. (2) The Commissioner or the persons appointed under sub-section (1) shall exercise such powers and perform such duties as may be assigned to them under the Act or the rules thereunder.

(1) The Commissioner may require the proprietor of any permanent cinema premises to pay as tax under sub-section (1) of section 3 of the Act and keep available in a Government Treasury an amount not exceeding five hundred rupees as security pledged with him. (2) The Commissioner may forfeit the whole or any part of this security if he is satisfied that sums due from the proprietor under this Act cannot be recoverable otherwise. (3) The Commissioner shall, if he is satisfied that the proprietor of any cinema premises who has deposited any security under sub-section (1) has ceased to carry on the business of exhibiting cinematograph films and that nothing is due from him under this Act or the rules thereunder, refund the security to the proprietor or his legal heirs.

(1) No tax shall be levied on a public cinematograph show. (2) The Central Government may, by general or specific order, exempt any show or class of shows or any proprietor or class of proprietors from the operation of any or of all the provisions of this Act.

(1) Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Every person liable to pay tax under this Act shall furnish to the prescribed authority such returns as may be prescribed. (3) A separate return shall be furnished every fortnight, one pertaining to the period from the first to the fourteenth of the month and the other for the period from the fifteenth day of the month to the end of the month. (4) The return for each period shall be submitted within seven days of the close of the period to which it pertains: Provided that the prescribed authority, for reasons to be recorded in writing, extend the time for furnishing of the returns by a period not exceeding thirty days. (5) Tax payable under this Act for fourteen days shall be paid in advance by the proprietor of a touring cinema into a Government Treasury or the Reserve Bank of India at least forty-eight hours before the commencement of the first show on the first of the fourteen days for which the tax is due. The Treasury or Bank receipt showing the payment of tax shall be sent to the prescribed authority or such other officer as the prescribed authority may direct, so as to reach him before the commencement of the first show on the first of the fourteen days for which tax has been paid. (6) Before the proprietor of any permanent cinema premises furnishes the returns required by sub-section (3) he shall, in the prescribed manner, pay into Government Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such returns, and shall furnish along with the returns a receipt from such Treasury or Bank showing the payment of such amount. (7) If the person liable to pay the tax discovers any omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him submit a revised return and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner hereintofore provided. (8) Every proprietor of cinema premises shall maintain such account of shows held as may be prescribed.

If no returns are furnished by the proprietor of a cinema premises in respect of any period within the time allowed by sub-section (4) of section 7 or if the prescribed authority is not satisfied that the returns furnished are correct and complete, it shall, within twelve months after the expiry of such period, after giving the proprietor a reasonable opportunity of being heard, proceed in such manner as may be prescribed to assess to the best of his judgment the amount due from any particular proprietor.

(1) The prescribed authority shall, in the prescribed manner, refund to a proprietor applying in this behalf, any amount of tax paid by such proprietor in excess of the amount due from him under this Act, either by a refund voucher, or at the option of the proprietor, by deduction of such excess from the amount of tax due in respect of any other period. (2) The prescribed authority may remit the tax for any show which could not be completed for any reason provided he is satisfied that the ticket-holders have been refunded the price of their tickets in full.

The proprietor of a touring cinema intending to exhibit cinematograph films to which the public is to be admitted on payment shall deliver to the prescribed authority at least three days’ clear notice in writing of such intention.

(1) The Central Government may, subject to such conditions as may be prescribed, require the proprietor of any cinema premises to produce before any officer of the Excise and Taxation Department, not below the rank of Sub-Inspector as may be prescribed, any accounts or documents, relevant to the shows as may be necessary for the purposes of this Act. (2) If any officer of the Central Government mentioned in sub-section (1) has reason to suspect that the proprietor of any cinema premises is attempting to evade the payment of any tax 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, and shall grant a receipt for the same, and shall retain the same for such period as may be found necessary, for examination thereof or for a prosecution.

(1) (a) Any officer, as prescribed, may enter into and inspect any cinema premises while the show is proceeding or any place ordinarily used as a place for exhibiting cinematograph films at any reasonable time for the purpose of examining whether the provisions of this Act or any rule made thereunder are being complied with. (b) Every officer so authorised shall be a public servant within the meaning of section 21 of the Indian Penal Code. (2) The proprietor of cinema premises or the owner or person incharge of any place ordinarily used for exhibition of cinematograph films shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1). (3) If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine, which may extend to five hundred rupees.

(1) Where a proprietor commits any omission or act specified in clause (a), or clause (b) of sub-section (1) of section 14, the Commissioner or any person appointed under sub-section (1) of section 4 may, after affording the proprietor a reasonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax to which he is assessed or is liable to be assessed, an amount not exceeding two thousand rupees. (2) No prosecution for an offence under this Act shall be instituted against a proprietor in respect of the same facts on which a penalty has been imposed upon him under sub-section (1).

(1) No prosecution shall lie against any officer or servant of the Central Government for any act done or purporting to be done under this Act without the previous sanction of the Central Government.

(2) In particular and without prejudice to the generality of the foregoing power, the Central Government may make rules for any or all of the following matters, namely:— (a) form of any notice, return, accounts or other document which are required to be used or kept under or for the purposes of this Act; (b) the mode of service of any notice or order required or authorised to be served; (c) the procedure to be followed on and in connection with revision applications; (d) the presentation and disposal of applications for exemption from payment of tax or for refunds of the tax or security; (e) any matter which is required by this Act to be prescribed.