Tamil nadu act 010 of 1939 : Tamil Nadu Entertainments Tax Act, 1939

Section 1. Short title, extent and commencement

1. Short title, extent and commencement.- (1) This Act may be called the ¹[Tamil Nadu] Entertainments Tax Act, 1939.

(2) It extends to the whole of the ²[State of Tamil Nadu].

(3) This section shall come into force at once, and the rest of this Act shall come into force on such ³date as the ⁴(State) Government may, by notification in the Official Gazette, appoint.

Section 2. Repeal of Madras Act V of 1927

2. Repeal of Madras Act V of 1927.- The Madras Local Authorities Entertainments Tax Act, 1926 (Madras Act V of 1927), is hereby repealed.

Section 3. Definitions

3. Definitions.- In this Act, unless there is anything repugnant in the subject or context-

(1) "admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;

(2) "admission to an entertainment" includes admission to any place in which an entertainment is held;

⁵[(3) [* * *].]

⁶[(4) ‘entertainment’ means a horse-race or cinematograph exhibition to which persons are admitted on payment;]

(5) "institution" includes a company, society, club or other association of persons by whatever name called;

¹[(6) ‘local authority’ means-

(a) the Municipal Corporation of Madras, or of Madurai, or

(b) a Municipal Council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of] 920), or

(c) a township committee constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958), or the Mettur Township Act, 1940 (Tamil Nadu Act XI of 1940), or the Courtallam Township Act, 1954 (Tamil Nadu Act XVI of 1954), or the Bhavanisagar Township Act, 1954 (Tamil Nadu Act XXV of 1954), or under any other law for the time being in force, or

(d) a panchayat union council or a panchayat constituted under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958);]

(7) "payment for admission" includes-

(a) any payment 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 a tax or a higher tax is required;

(b) any payment for seats or other accommodation in a place of entertainment; and

(c) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;

(8) "prescribed" means prescribed by rules made under this Act; and

(9) "proprietor" in relation to any entertainment includes any person responsible for the management thereof.

Section 4. Tax on payment for admission to entertainments

¹[²4. Tax on payment for admission to entertainments.- (1) On each payment for admission to any entertainment, there shall be levied and paid to the ³(State) Government (except as otherwise expressly provided in this Act), a tax (hereinafter referred to as the entertainments tax) calculated at the following rates, namely:-

Provided that in the case of cinematograph exhibitions, the tax shall be calculated at the rates specified above on each payment for admission, after excluding from such payment the amount of the tax:

⁵[* * *]

¹[(2) In the determination of the amount of tax payable on each payment for admission under sub-section (1), fractions of a ²(paisa) less than half a ²(paisa) shall be disregarded and fractions of a ²(paisa) equal to or exceeding half a ²(paisa) shall be regarded as one ²(paisa).]

Section 4-A. Additional tax on cinematograph exhibitions

³[⁴4-A. Additional tax on cinematograph exhibitions.- (1) In the case of cinematograph exhibitions, in addition to the tax under section 4, there shall be levied and paid to the ⁵(State) Government a tax calculated at the following rates, namely-

⁴[Explanation.-For the purpose of this sub-section ⁵[and of ⁶(section 4-C)] ‘show’ means, one complete exhibition or the repeated exhibition of a picture or pictures for one payment for admission.]

(2) The tax levied under sub-section (1) shall be recoverable from the proprietor.

(3) The provisions of this Act other than sections 4, 6, 7 and 13 shall, so far as may be, apply in relation to the tax payable under sub-section (1) as they apply in relation to the tax payable under section 4.]

Section 4-B. Additional surcharge on tax on payment for admission to entertainments

¹4-B Additional surcharge on tax on payment for admission to entertainments.- ²[(1) Notwithstanding anything contained in the proviso to sub-section (1) of section 4, on each payment (inclusive of the amount of the entertainments tax and of the amount of surcharge on entertainments tax levied under clause (a) of sub-section (1) of section 3 of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961)] for admission to any cinematograph exhibition, there shall be levied and paid to the State Government an additional surcharge of-

(a) ³(fifteen paise), where such payment does not exceed one rupee;

⁴[(b) thirty paise, where such payment exceeds one rupee but does not exceed two rupees;

(c) forty paise, where such payment exceeds two rupees but does not exceed three rupees; and

(d) fifty paise, where such payment exceeds three rupees.]

(2) ¹[On each payment (inclusive of the amount of the entertainments tax and of the amount of surcharge on entertainments tax levied under clause (a) of sub-section (1) of section 3 of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961)] for admission to any horse race, there shall be levied and paid to the State Government an additional surcharge of-

(a) fifty paise, where such payment does not exceed five rupees; and

(b) one rupee, where such payment exceeds five rupees.

(3) Save as otherwise provided in sub-section (1), the provisions of this Act (other than section 13) and the rules made thereunder shall, so far as may be, apply in relation to the additional surcharge payable under this section, as they apply in relation to the entertainments tax payable under this Act.

Section 4-C. Additional surcharge on tax on cinematograph exhibitions

²[4-C. Additional surcharge on tax on cinematograph exhibitions.- (1) In the case of cinematograph exhibitions, in addition to the levies under sections 4, 4-A and 4-B of this Act and the surcharge levied under sub-section (1) of section 3 of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961), there shall be levied and paid to the State Government an additional surcharge calculated at the following rates, namely:-

³[Explanation I].-For the purpose of this sub-section "mini-air-conditioned theatre" means, an air-conditioned theatre with a seating capacity for not more than four hundred spectators.

¹[Explanation II.-In cases where the air-conditioned part of a partly air-conditioned theatre has seating capacity for more than four hundred spectators, such theatre shall be deemed to be an air-conditioned theatre for the purpose of levy of additional surcharge under this sub-section.]

(2) The additional surcharge levied under sub-section (1) shall be recoverable from the proprietor.

(3) Save as otherwise provided in sub-section (1), the provisions of this Act (other than sections 4, 6, 7 and 13) and the rules made thereunder shall, so far as may be, apply in relation to the additional surcharge payable under this section, as they apply in relation to the tax on cinematograph exhibitions payable under section 4-A.]

Section 5. Composition and consolidated payment of tax

5. Composition and consolidated payment of tax.- The ²(State) Government may, on the application of the proprietor of any entertainment ³[] in respect of which the entertainments tax is payable under section 4, allow the proprietor on such conditions as they may lay down,

⁴[] to compound the tax payable in respect of such entertainment for a fixed sum ⁵[].

⁴[* * *].

Section 5-A. [Omitted]

5-A. [Omitted]- ¹[* * *]

Section 6. Admission to entertainments

6. Admission to entertainments.- ¹[(1) ²[No person shall] be admitted on payment to any entertainment where the payment is subject to the entertainments tax except-

(a) with a ticket issued in such manner and subject to such conditions as may be prescribed, or

(b) in special cases, with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted.]

³[(1-A) Save in the case referred to in ⁴[] clause (b) of sub-section (1), no proprietor of an entertainment shall conduct the entertainment unless he has given security up to an amount and in a manner approved by the State Government for the payment of she entertainments tax.]

(2) Nothing in sub-section (1) ¹[or sub-section (1-A)] shall be deemed to preclude the ²(State) Government from requiring security from the proprietor of an entertainment for the payment of the entertainments tax in any other case.

Section 7. Manner of payment of tax

7. Manner of payment of tax.- ³[(1) The entertainments tax shall be levied in respect of each person admitted on payment, and shall be calculated and paid on the number of admissions.

(2) The entertainments tax shall be due and be recoverable from the proprietor.]

(3) Where the payment for admission to an entertainment is made wholly or partly by means of a lump sum paid as a subscription or contribution to any institution, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, the entertainments tax shall be paid on the amount of the lump sum, but where the ²(State) Government are of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period during which the tax has not been in operation, the tax shall be levied on such an amount as appears to the ²(State) Government to represent the right of admission to entertainments in respect of which the entertainments tax is payable.

Section 7-A. entertain payment manner

¹[7-A. entertain payment manner.- (1) Every proprietor of an entertainment shall submit such returns relating to payments for admission, to such authority, in such manner and within such periods, as may be prescribed.

(2) If the prescribed authority is satisfied th;\t any return submitted under sub-section (1) is correct and complete, it shall assess the proprietor on the basis thereof.

(3) If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such inquiry as it considers necessary, determine the tax due under section 4 or 4-A or under both and assess the proprietor to the best of its judgment:

Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him.]

Section 7-B. Payment for admission, etc., escaping assessment

²[7-B. Payment for admission, etc., escaping assessment.- (1) Where, for any reason,-

(i) any payment for admission to any entertainment has escaped assessment to tax under section 4; or

(ii) any cinematograph exhibition has escaped assessment to tax under section 4-A,

the authority prescribed under sub-section (1) of section 7-A may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of its judgment the tax due on such payment or exhibition under section 4 or 4-A, as the case may be, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.

(2) Where, for any reason, any payment for admission to any entertainment or any cinematograph exhibition has been assessed at a rate lower than the rate at which it is assessable under section 4 or 4-A, the authority prescribed under sub-section (1) of section 7-A may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, re-assess the tax due on such payment or exhibition under section 4 or 4-A, as the case may be, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such re-assessment.

(3) In making an assessment or re-assessment under sub-section (1) or sub-section (2), as the case may be, the authority prescribed under sub-section (1) of section 7-A may, if it is satisfied that due to wilful mis-statement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1) or sub-section (2), as the cast may be, a penalty not exceeding one and a half times the tax so assessed or reassessed:

Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.

¹[(3-A) Notwithstanding anything contained in sub-section (1) or sub-section (2), in making an assessment or re-assessment under sub-section (1) or sub-section (2), as the case may be, the authority prescribed under sub-section (1) of section 7-A, may pass a single order in respect of a financial year or any part thereof.]

(4) The powers under sub-section (1) or sub-section (2) may be exercised by the authority prescribed under sub-section (1) of section 7-A even though the original order of assessment, if any, passed in the matter has been the subject-matter of an appeal or revision.

(5) In computing the period of limitation for assessment or re-assessment under this section, the time during which the proceedings for assessment or re-assessment remained stayed under the orders of a Civil Court or other competent authority shall be excluded.]

Section 8. Entertainments exempted from payment of tax

8. Entertainments exempted from payment of tax.- ¹[(1) [* * *]

(2) The ²(State) Government may, by general or special order, exempt any entertainment or class of entertainments from liability to the entertainments tax.

Section 9. [Omitted]

9. [Omitted]- ³[* * *]

Section 10. Manner of recovery of tax and priority of arrears of tax over other claims

10. Manner of recovery of tax and priority of arrears of tax over other claims.- ⁴[(1) Any amount due on account of the tax under section 4 or 4-A or under both may, without prejudice to any other mode of collection be recovered-

(a) as if it were an arrear of land revenue, or

(b) on application to any Magistrate, by such Magistrate as if it were a fine imposed by him.]

¹[(2) Without prejudice to the provisions of sub-section (1), and notwithstanding anything contained in any other law for the time being in force, any tax assessed on, or any other amount due under this Act from, the proprietor shall, subject to the claim of the Government in respect of land revenue, have priority over, all other claims against the property of the said proprietor.]

Section 10-A. Special powers of prescribed authority under Revenue Recovery Act

²[10-A. Special powers of prescribed authority under Revenue Recovery Act.- (1) The authority prescribed under sub-section (1) of section 7-A shall have the powers of a Collector under the ³[Tamil Nadu] Revenue Recovery Act, 1864 ⁴[* * *] ³[Tamil Nadu] Act II of 1864 for the purposes of recovery of ⁵[any amount due under this Act].

(2) Subject to the provisions of sub-section (3), the said authority shall, for the purposes of recovery of ⁵[any amount due under this Act], have the powers of the Commissioners under the ³[Tamil Nadu] Rent and Revenue Sales Act, 1839 (Central Act VII of 1839), for the sale of property distrained for ¹[any amount due under this Act].

(3) Notwithstanding anything contained in the ²[Tamil Nadu] Rent and Revenue Sales Act, 1839 (Central Act VII of 1839), the said authority in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of his superior authorities.]

Section 10-B. Recovery of penally

³[10-B. Recovery of penally.- Any penalty payable under this Act shall be deemed to be tax under this Act for the purposes of collection and recovery and shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under this Act.]

Section 10-C. Further mode of recovery

⁴10-C. Further mode of recovery.- (1) The assessing authority may at any time or from time to time, by notice in writing (a copy of which shall be forwarded to the proprietor at his last address known to the assessing authority) require any person from whom money is due or may become due to the proprietor or any person who holds or may subsequently hold money for or on account of the proprietor to pay to the assessing authority either forthwith upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the proprietor in respect of arrears of tax or the whole of the money when it is equal to or less than the arrears of such tax.

(2) The assessing authority may at any time, or from time to time amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.

(3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the proprietor and the receipt of the assessing authority shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.

(4) Any person making any payment to the proprietor after receipt of the notice referred to in this section shall be personally liable to the assessing authority to the extent of the payment made or to the extent of the liability of the proprietor for the amount due under this Act, whichever is less.

(5) Where any person to whom a notice under this section is sent objects to it by a statement on oath, that the sum demanded or any part thereof is not due by him to the proprietor or that he does not hold any money for or on account of the proprietor, then, nothing contained in this section shall be deemed to require such person to pay the sum demanded or part thereof, as the case may be, to the assessing authority but if it is discovered that such statement was false in any material particular, such person shall be personally liable to the assessing authority to the extent of his own liability to the proprietor on the date of the notice or to the extent of the liability of the proprietor for the amount due under this Act, whichever is less.

(6) Any amount which a person is required to pay to the assessing authority or for which he is personally liable to the assessing authority under this section shall, if it remains unpaid, be a charge on the properties of the said person and may be recovered as if it were an arrear of land revenue.

Explanation.-For the purposes of this section, the amount due to a proprietor or money held for or on account of a proprietor by any person shall be computed after taking into account such claims, if any, as may have fatten due for payment by such proprietor to such person and as may be lawfully subsisting.

Section 10-D. Liability to tax of a partitioned family, dissolved firm, etc.

¹10-D. Liability to tax of a partitioned family, dissolved firm, etc.- Where a proprietor is a Hindu undivided family, firm, or other association of persons, and such family, firm or association is partitioned, or dissolved, as the case may be,-

(a) the tax payable under this Act by, such family, firm or association of persons for the period up to the date of such partition or dissolution shall be assessed as if no such partition or dissolution had taken place and all the provisions of this Act shall apply accordingly; and

(b) every person, who was at the time of such partition, or dissolution a member or partner of the Hindu undivided family, firm or association of persons and the legal representative of any such person who is deceased shall, notwithstanding such partition or dissolution, be jointly and severally liable for the payment of the tax, penalty or other amount payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition or dissolution.

Section 10-E. Rounding off of tax, penalty, etc.

10-E. Rounding off of tax, penalty, etc.- The amount of tax, fee, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.

Section 11. Inspection

11. Inspection.- (1)(a) Any officer authorized by the ¹[State] Government in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, for the purpose of seeing whether the provisions of this Act or any rules made thereunder are being complied with.

(b) Every officer so authorized shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860).

(2) The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of entertainment shall give every reasonable assistance to the inspecting officer in the performance of his duties under sub-section (1).

(3) If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.

Section 12. Exemption from payment for admission

12. Exemption from payment for admission.- The officer referred to in section 11 or any other officer who has to enter any place of entertainment in pursuance of a duty imposed upon him by or under this Act or any other law shall not be required to pay for his admission to the entertainment.

Section 12-A. Powers of entry, search and seizure

²[12-A. Powers of entry, search and seizure.- (1) If any officer authorized by the State Government in this behalf has reasonable ground to suspect that a contravention of the provisions of this Act or the rules made thereunder has been committed, he may enter and search at all reasonable times any premises where books, records, accounts, registers, tickets, used and unused, and portions thereof, or any other article connected therewith are kept or suspected to be kept by the proprietor of an entertainment, and, may; for reasons to be recorded in writing, seize such books, records, accounts, registers, tickets; used and unused, and portions, thereof, or any other article connected therewith as he may consider necessary, and shall give the proprietor or the, person in charge of the premises a receipt for the same. The books, records, accounts, registers, tickets and portions thereof, or any other article so seized shall be retained by such officer only for so long as may be necessary for the purposes of investigation.

(2) If any person prevents or obstructs entry, search or seizure by any such officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.]

Section 12-B. Power to summon witnesses and production of documents

¹[12-B. Power to summon witnesses and production of documents.- (1) The authority competent to assess tax under this Act or any appellate or revising authority shall, for the purpose of this Act, have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act V of 1908) for the purpose of-

(a) summoning and enforcing the attendance of, any person and examining him on oath or affirmation; and

(b) compelling the production of any document.

(2) The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require from any person, for the purpose of assessment, levy and collection of tax-under this Act.]

Section 13. Payment of compensation to local authorities

¹13. Payment of compensation to local authorities.- ²[(1) Ten per cent of the proceeds of ³[the tax under section 4 collected every year] in respect of entertainments held within the jurisdiction of any local authority shall be credited to the ⁴[State] Government, and the balance of ninety per cent shall be paid to the local authority:

Provided that the ⁴[State] Government may direct that such balance shall be distributed between the local authority aforesaid and any other local authority or authorities in the neighbourhood in such proportions as the 4[State] Government may fix.

⁵[Provided further that nothing contained in this sub-section shall be deemed to prevent the State Government from modifying at any time any order which assigns the entire balance of ninety per cent of the proceeds of the tax to a local authority, or as the case may be, fixes the proportions in which such balance should be distributed among local authorities, if, in the opinion of the State Government,-

(1) the said order had been passed under any mistake, whether of fact or of law; or

(2) the said order had been passed in ignorance of, or without duty taking into account any material fact; or

(3) any new circumstances have arisen since the order was passed which make it expedient to modify it:

Provided also that no such modification shall be made in respect of any period after the expiry of two years from the end of that period.]

¹[* * *]

Explanation.-In this sub-section, ‘year’ shall mean the financial year.]

²[(2) Whenever any modification is made under the second proviso to sub-section (1) in respect of any period, the State Government may recover from any local authority any sum paid to it in excess of what it would have been entitled to in accordance with the order as modified.]

Section 14. Penalties

³14. Penalties.- (1)(a) The proprietor of any entertainment or any person employed by him in any place of entertainment who admits any person to any place of entertainment in contravention of the provisions of section 6, or

(b) the proprietor of any entertainment who-

(i) fraudulently evades the payment of any tax due under this Act, or

(ii) contravenes any of the provisions of this Act,

shall, on conviction by a Magistrate, be liable in respect of each such offence to a fine which may extend to five hundred rupees.

(2) Where any person is found without a ticket or pass in any place of entertainment, the proprietor of the entertainment or the person employed by him shall be deemed to have admitted such person in contravention of the provisions of section 6 unless the proprietor or the person employed by him proves that the person found without a ticket or pass had entered such place without the knowledge or connivance of the proprietor or the person employed by him.

Section 14-A. Penalty for being found without a ticket or pass

14-A. Penalty for being found without a ticket or pass.- Any person who is found without a ticket or pass in any place of entertainment shall, unless he proves that he was admitted to such place with the knowledge or connivance of the proprietor or any person employed by him, on conviction by a Magistrate, be liable to a fine which may extend to one hundred rupees.

Section 14-B. Penalty for abettors

¹14-B. Penalty for abettors.- Whoever abets the commission of any offence under this Act shall be punished with the punishment provided for the offence.

Section 15. Power to compound offences

15. Power to compound offences.- The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act ¹[or the rules made thereunder] by way of composition of such offence-

(a) where the offence consists of ²[] the evasion of any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater, and

(b) in other cases, a sum of money not exceeding five hundred rupees.

Section 15-A. Power to rectify and error apparent on the face of record

³[15-A. Power to rectify and error apparent on the face of record.- (1) The authority competent to assess tax under this Act or any appellate or revising authority may, at any time, within three years from the date of any order passed by it, rectify any error apparent on the face of the record:

Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the proprietor and has allowed him a reasonable opportunity of being heard.

(2) Where such rectification has the effect of reducing an assessment or penalty, the authority competent to assess tax under this act shall make any refund which may be due to the proprietor.

(3) Where any such rectification has the effect of enhancing an assessment or penalty, the authority competent to assess tax under this Act shall give the proprietor a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance.]

Section 16. Power to make rules

16. Power to make rules.- (1) ¹The State Government may, ²(), make rules] for securing the payment of the entertainments tax and generally for carrying into effect the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, they may make rules-

³[(a)];

(b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;

(c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;

(d) for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments ⁴[];

¹[(e)];

¹[(f)];

(g) for the presentation and disposal of applications for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Act;

(h) for the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the ²[State] Government in that behalf;

(i) for authorizing any local authority to collect the entertainments tax ³[] in the area within the jurisdiction of the local authority or any part of such area, ⁴[], and for the powers to be exercised by the officers of the local authority in connexion with such collection;

(j) for the issue of passes by proprietors of entertainments for the admission of officers who have to perform any duty in connexion therewith or any other duty imposed upon them by law; and

⁵[(k) for appeals and revisions in respect of proceedings under this Act, the period within which such appeals and revisions should be preferred and the fees to be paid, in respect of such appeals and revisions; and]

(3) In making a rule under sub-section (1) of sub-section (2), the ¹[State] Government may provide that a breach thereof shall be punishable with fine which may extend to five hundred rupees.

²[(4)(a) All rules made under this Act shall be published in the Official Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.

(b) All notifications issued under this Act shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are published.

(5) Every rule made or notification issued under this Act shall, as soon as possible after it is made or issued, be placed on the table of both Houses of the Legislature, and if, before the expiry of the session in which it is so placed or the next session, both Houses agree in making any modification in any such rule or notification or both Houses agree that the rule or notification should not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.]

Section 17. Bar of certain proceedings

17. Bar of certain proceedings.- (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the ¹[State] Government, for any act done or purporting to be done under this Act, without the previous sanction of the ¹[State] Government.

(2) No officer or servant of the ¹[State] Government shall be liable in respect of any such act in any civil or criminal proceedings, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.

Section 18. Limitation for certain suits and prosecutions

18. Limitation for certain suits and prosecutions.- No suit shall be instituted against the ²[Government] and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the ¹[State] Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.

Section 19. Proceeding, etc., against officers and servants of a local authority collecting the tax

19. Proceeding, etc., against officers and servants of a local authority collecting the tax.- If any local authority has been authorized under this Act to collect the entertainments tax on behalf of the ¹[State] Government, the provisions of sections 17 and 18 shall apply in regard to the officers and servants of such authority in the same manner as they apply in regard to the officers and servants of the ¹[State] Government.

Section 20. Delegation of certain powers of the State Government

20. Delegation of certain powers of the State Government.- (1) The ¹[State] Government may, by notification in the Official Gazette, delegate all or any of their powers under this Act except those conferred upon them by sub-section (3) of section 1, section 16 and this section, to any person or authority subordinate to the ¹[State] Government, and may in like manner withdraw any powers so delegated.

(2) The exercise of any powers delegated under sub-section (1) shall be subject to such restrictions, limitations and conditions, if any, as may be laid down by the ¹[State] Government, and shall also be subject to control and revision by them.