section 2
Definitions
Punjab Entertainments Tax (Cinematograph Shows) Act, 1954In 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.
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