Bare Act
The Tripura Amusement Tax Act, 1973
The Tripura Amusements Tax Act, 1973, regulates the taxation of commercial entertainment events and betting activities within the northeastern Indian state of Tripura. The law applies directly to entertainment venue proprietors, horse racing clubs, licensed bookmakers, and any general spectator who pays for admission to cinema halls, theatrical shows, exhibitions, sports, or placing wagers. This legislation matters because it establishes structured tax rates to generate revenue for the state government, while exempting educational, philanthropic, and agricultural exhibitions. It also enforces compliance by outlining financial penalties and potential criminal prosecution for organizers who fail to correctly collect and remit these taxes.
Chapter I Chapter I →
Chapter II Chapter II →
- 2Definitions
- 3Tax on payments for admission to entertainments
- 4Tax on payments for admission to cinematograph exhibitions
- 5Additional tax on cinematograph exhibitions
- 6Entertainments tax to be charged on all free or complimentary passes or tickets
- 7Conditions as to consolidated payment of twenty per centum of the gross sum
- 8Admission to entertainments
- 9Penalty for non-payment of tax
- 10Sections 8 and 9 not to apply in certain cases
- 11The provisions of sections 8 and 9 shall not apply to any entertainment in respect of which an consolidated payments is made under section 7.
- 12Exemptions
- 13Refunds in certain circumstances
- 14Recoveries
- 15Inspection
- 16Power to make rules
- 17Power of State Government to delegate certain powers
Chapter III Chapter III →
- 18Definitions
- 19Tax on totalisators and payment thereof
- 20Procedure for making over totalisator tax to Government
- 21Accounts of totalisator tax
- 22Betting tax
- 23Procedure for making over betting tax to Government
- 24Accounts of betting tax
- 25Methods of recovery of totalisator tax and betting tax
- 26Power to make rules
- 27Repeal and savings
PDF: pending for this language.