In exercise of the powers conferred by sub-section (2) of Section 10 of the Bihar Entertainment Tax Act, 1948 (Act 35/1948) the Governor of Bihar is pleased to exempt the running and closed cinema houses for upgradation and modernization thereof for a period of two years or recovery of 75% of their capital investment (which will be calculated on the basis of tax payable under Section 3B of the Bihar Entertainment Tax Act, 1948) whichever is earlier from the date of receipt of application in this behalf.2
2. The limit of capital investment for exemption from recovery of Entertainment Tax shall be as follows:
(a) For the places classified in category (A) under Section 3B - 25 lacs.
(b) For the places classified in category (B) under Section 3B - 15 lacs.
(c) For the places classified in category (C) under Section 3B - 10 lacs.
(d) For the places classified in category (D) under Section 3B - 7.5 lacs
3. (a) There shall be a committee of the following officers at each district level for evaluation of capital investment for upgradation and modernisation of Cinema Houses
(1) District Officer of the concerned district - Chairman
(2) Executive Engineer of Building Construction Deptt. or in his absence District Officer would depute Executive Engineer of other works Deptt. - Member
(3) Concerned Circle-Incharge of Commercial-Taxes Deptt, not below the rank of Assistant Commissioner - Member Secretary
(b) Proprietors interested in modernisation and upgradation of their Cinema Houses shall give an application with estimate to the Member Secretary and the Member Secretary will forthwith bring it to the notice of the Chairman and the committee will communicate its decision within one month to the applicant. In case of non-receipt of intimation, the proprietor may start modernization and upgradation work.
(c) The proprietor shall give intimation to the Member Secretary about the modernisation and upgradation with complete information of expenditure thereon alongwith evidence and the committee within two months after evaluation of the real capital investment, shall intimate the decision to the proprietor and the concerned circle-in-charge.
(d) If the committee within two months do not intimate its decision on the matter contained in clause (c) to the proprietor, then after completion of two months from the date of intimation in respect of modernisation and expenditure, he will be entitled to exemption contained in this Notification.
4. This Notification shall come into force from the date of its issue.
1. Published in Bihar Gazette (Ed-Ord.) No. 371, dated 22.7.2009.
2. For Patent of 1948 see Vol. IV page 898.