section 6
Compulsory Licence.
The Tripura Entertainment Tax Act, 1997(1) NO person shall carry on any entertainment where admission is given against payment unlesss he has been given a licence and possesses a certificate of the licence. Provided that the commissioner may refuse licence to an entertainment if he is satisfied that : (a) the proprietor has given any false information, which is likely to result in the evasion of tax; (b) the holding of the entertainment is prejudicial to public safety, decency or morality. (2) Every person required by sub-section(1) to be have licence shall apply for licence to the Commissioner in the prescribed manner, and obtain a certificate of licence. (3) On receipt of an application under sub-section (2) the Commissioner shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, give the licence to the applicant.
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