The Tripura Entertainment Tax Act, 1997
The Tripura Entertainment Tax Act, 1997
The Tripura Entertainment Tax Act, 1997 regulates the levy and collection of entertainment tax across the state of Tripura. It applies to proprietors, managers, and organizers of public entertainments, including movie theaters, video shows, circuses, sports events, and cable television networks, as well as the general public purchasing admission tickets or cable subscriptions. The law requires organizers to secure a mandatory license, submit returns, and collect taxes at specified rates based on ticket pricing or per subscriber. This legislation matters because it consolidates previous entertainment laws, provides a structured tax framework to generate state revenue, and ensures safety, decency, and fair pricing in public entertainment venues.
- 0. Preamble
- 3. Tax on payment for admission to entertainment.
- 4. Tax on Cable Television Net-work.
- 5. Tax Authority.
- 6. Compulsory Licence.
- 7. Exemption from licence.
- 8. Licence by Commissioner.
- 9. Suspension of Licence.
- 10. Manner of Payment of tax and Returns.
- 11. Period of licence.
- 12. Deposit & forfeiture of security.
- 13. Liability of Payment.
- 14. Assessment of Tax.
- 15. Provision of tickets.
- 16. Refund in certain circumstances.
- 17. Recovery.
- 18. Interest payable by Proprietor.
- 19. Inspection.
- 20. Offences and Penalties.
- 21. Offences to be congnizable and bailable.
- 22. Compounding of offences.
- 23. Bar of suits in Civil Courts and indemnity.
- 24. Power to summon and enforce the attendance of witnesses and production of books of Account.
- 25. Appeal.
- 26. Delegation of commissioner’s powers.
- Schedule. Schedule
PDF: pending for this language.