Definitions -

In this Act, unless the subject or context otherwise requires,- (1) "Admission" includes admission as a spectator or as one of an audience and admission for the purpose of amusement by taking part in an entertainment; (2) "Admission to an Entertainment" includes admission to any place in which an entertainment is held: (2a) "advertisement" means the intimation or announcement of any goods, property, entertainment, trade, business, or profession by means of a slide or film exhibited on the screen in a cinema, licensed under the Rajasthan Cinemas (Regulation) Act, 1952 (Rajasthan Act 30 of 1952); (3) "agriculture" includes horticulture and the breeding of animals of every description; 2[(3A) "Appellate authority" means the Deputy Commissioner, Commercial Taxes, appointed as appellate authority under the provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) 3[(3AA) "Cable service" means the transmission by cables of programme including re-transmission by cable of any broadcast television signals; (3AAA) "Cable Television Network" means any system consisting of a set of closed transmission paths and associated signal generation/control and distribution equipment, designed to provide cable service for reception by multiple subscribers;] 4[(3AAAA) "Commissioner" shall have the meaning assigned to it in the 5[Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995)]; (4) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at reduced rate of payment for such admission; (5) "entertainment" includes any exhibition, show, performance, amusement, game or sport 6[ and the cable service] to which persons are admitted for payment; (6) "entertainment tax" means the tax levied and charged under section 4 and includes the additional tax payable under section 6A; (6A) "advertisement tax" means the tax levied and charged under section 4A; (7) "payment for admission" includes,- (a) 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 a tax or a higher rate of tax is required; (b) any payment for seats or other accommodation in a place of entertainment; (c) any payment for a programme or synopsis of an entertainment; and (d) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of his attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment.; Provided that the entertainment tax or additional entertainment tax or any surcharge on any such tax leviable under this Act shall not be included in the payment for admission if the amount due on account of such entertainment tax, additional entertainment tax or surcharge is separately and expressly shown on the ticket authorizing admission to an entertainment; (8) "proprietor" in relation to an entertainment includes any person responsible for, or for the time being in-charge of the management thereof; 1[(8A) "Sales Tax Act" means the Rajasthan Sales Tax Act 1994 (Act No. 22 of 1995)] (9) "seats" includes a standing accommodation; (10) "society" includes a company, institution, club or other association of persons by whatsoever name called; (11) "State" or "State of Rajasthan" means the new State of Rajasthan as formed, by section 10 of the States Reorganization Act, 1956 (Central Act 37 of 1956). 2[(11A) "subscriber" means a person who receives the signals of cable television network at a place indicated by him to the proprietor of the cable television network without further transmitting it to any other person; Explanation:-ln case of hotels each room or premises where facility for receiving signals of cable television network have been attached shall be treated as a subscriber.] 3[(12) "Tax Board" means the Rajasthan Tax Board constituted under section 90 of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995); and (13) "Tribunal" means the Rajasthan Taxation Tribunal constituted under the Rajasthan Taxation Tribunal Act, 1995 (Act No. 19 of 1995)].