| [Sikkim Act No. 3 of 1984] | [22nd March, 1984] |
An Act to amend the Sikkim Entertainment Tax Act, 1980.
Be it enacted by the, Legislature of Sikkim in the Thirty-fifth Year of the Republic of India as follows:
1. Short title, extent and commencement.- (1) This Act may be called the Sikkim Entertainment Tax (Amendment) Act, 1984.
(2) It extends to the whole of Sikkim.
(3) It shall come into force at once.
2. Amendment of section 2.- In the Sikkim Entertainment Tax Act, 1980 (8 of 1980) (hereinafter referred to as the principal Act), in section 2, in clause (c), after the word "entertainment" and before the word "includes" the words "means exhibition of films and" shall be inserted.
3. Insertion of new sections 3A, 3B, 30 and 3D.- In the principal Act, after section 3, the following sections shall be inserted, namely:
"3A. Tax for admission to entertainment realizable in a lump sum.- (1) Where the entertainment is provided by video exhibition, the Government may realize the entertainment tax in a lump sum not exceeding three thousand rupees per month as the Government may, from time to time, by notification, specify and having regard to the population different rates may be specified for different areas in the State.
(2) The provisions of this section and section 3D shall also apply to the entertainment provided by video exhibition by any association or club of more than ten individuals.
(3) The entertainment tax under this section shall be payable monthly in advance in such manner as may be specified by the Government, by notification.
3-B. Proprietor to furnish security and other information.- (1) The proprietor of the place where entertainment is provided by video exhibition shall, before the licence is granted, be required, to deposit an amount not exceeding three ‘thousand rupees as may’ be specified by, the Government by notification, by way of security for the payment of the entertainment tax under sub-section (1) of section 3A.
(2) Such proprietor shall by an application in writing intimate to the Government or an officer authorized by it under section 9 of this Act the place where entertainment is provided by video exhibition
3C. Notwithstanding anything contained in any law relating to criminal procedure for the time being in force in Sikkim, every offence under this Act and the Sikkim Cinemas (Regulation) Act, 1978 shall be cognizable, bailable and triable summarily by a Judicial Magistrate of the first class.
3D. Where more than ten persons are found gathered at a place where entertainment is being provided by video exhibition, the burden of proving that the persons so gathered are members of the family of or have been admitted without payment for admission shall lie on the person providing such entertainment.
4. Amount payable on lump sum subscription as contributions or on season tickets.- In the Sikkim Cinemas (Regulation) Act, 1978
(a) in section 2,
(i) after clause (a), the following clause shall be inserted, namely
"(aa) "film" means a cinematograph film and includes any tape or cassette of moving pictures or series of moving pictures used in video cassette player or recorder
(ii) after clause (d), the following clause shall be inserted, namely:
"(e) "video exhibition" means the exhibition of film through video cassette recorder or player and includes the exhibition of film through television or apparatus attached to television or the machine for transferring the film to the television screen or any other apparatus which shows a film on screen through any means other than the cinema projector";
(b) after section 4, the following section shall be inserted, namely:
"4A. The procedure for grant of licence, the fees payable therefor, the terms, conditions and restrictions subject to which licence may be granted under this Act for public exhibition by means of a cinematograph including video exhibition shall be such as may be prescribed".