Vidhi Codex

Bare Act

The Rajasthan Entertainments and Advertisements Tax Act, 1957

Tax195741 sections

This Act imposes taxes on admissions to various entertainment events, including shows, games, sports, and performances, as well as advertisements shown in licensed cinemas within the state of Rajasthan. It consolidates taxation previously managed by local authorities into a single system governed by the state government. The legislation applies to all individuals, societies, and organizations operating entertainment venues or presenting advertisements across the state. By levying these specific taxes, the government generates vital revenue for public welfare and development while standardizing collection procedures throughout the entire jurisdiction.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement -
  2. 2. Amendment of certain enactments:-
  3. 3. Definitions -
  4. 4. Levy of tax on payment for admission.-
  5. 4A. Levy of Advertisement Tax, -
  6. 4AA. 4AA Levy of Tax on Cable Service.-
  7. 5. Manner of payment of tax.-
  8. 5A. Procedure for payment of advertisement tax to State Government.-
  9. 5B. Assessment-
  10. 5C. Reassessment to tax.-
  11. 5BB. 5BB. Period within which assessment shall be completed-
  12. 6. Admission to entertainments.-
  13. 6A. Levy of additional tax on entertainments,-
  14. 7. Non-liability to tax on payments for admission to certain entertainments.
  15. 8. Refunds in certain cases.-
  16. 9. 1[Modes of recovery. -
  17. 9A. 9A. Interest on failure to pay tax or penalty. -
  18. 9B. 9B. Grant of Installments.-
  19. 9C. Power to reduce or waive interest and penalty in certain cases.-
  20. 10. Offences and penalties.-
  21. 10A. Penalty for non-payment of tax.-
  22. 10B. 10B. Penalty for non-payment of Tax on cable service-
  23. 11. Renewal, revocation and suspension of licenses for entertainments.
  24. 12. Power to compound offences.-
  25. 13. Entry and Inspection.-
  26. 13A. 13A. Appeal to appellate authority.-
  27. 13B. 13-B Appeal to the Tax Board.-
  28. 13C. 13C Revision to Tribunal.-
  29. 13D. 13D Revision by the Commissioner. -
  30. 13E. 13E Rectification of mistakes.-
  31. 14. Payment of subsidies to local authorities by way of compensation.-
  32. 15. Bar to certain proceedings.-
  33. 16. Limitation for certain suits and prosecution.-
  34. 17. Proceedings, etc. against officers and servants of local authorities.-
  35. 18. Power to make rules. -
  36. 19. Delegation of certain powers of the State Government .-
  37. 19A. 19A. Panchayat Samitis to collect tax under this Act. -
  38. 20. Repeal.-
  39. 21. Interpretation.-
  40. First Schedule. FIRST SCHEDULE
  41. Second Schedule. SECOND SCHEDULE

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