section 2
Definitions
The Sikkim Entertainment Tax Act 1980In this Act, unless there is anything repllgnant in the subject or context,- (a) "admission to an entertainment" includes admission to any place in which the entertainment is held; (b) "agriculture" includes horticulture and livestock breeding; (c) "entertainment" includes any exhibition, performance, amusement, game or SpOl·tt o which persons are admitted on payment; Explanation:- The exhibition of news reels, documentaries, adverti sement, slides and cartoons, whether before or during the exhibition of a feature film is "entertainment"; (d) "Government" means the Government of the State of Sikkim ; (e) "notification" m.1eans a notification published in the official Gazette; (f) "payment for admission" includes- (i) any paymet1t 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 tax or 1110tetax is required; (ii) any payment for seats or other accommodation in ainrnent ; (iii) any payment for a programme or synopsis of an e e. ~;!Illent ; and (iv) any payment for any purpose whatsoever co ected with an entertainment which a person is required to maxe as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; (g) "proprietor" in relation to any entertainment include any person responsible for the management thereof; Explanation- A person charged with the work of admission to an entertainment is for purposes of sections 5 and 6 a person responsible for the management; (h) "society" includes a company, institution, club or other association of persons by whatever name called.
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