IJ.!ri.8 "J.'lDAr:L;;."'\J" .dl\JD NICOB_'lit ISL.-i.ND3 .cjNTl2i.!:t'i'AIN1Yl.6NTS 'I'AX llEGULA'I' ION , 1951.
No.1 of' 1951"
(As modified upto July 1979.)
A Regulation to provide for the J.evy of a tax on
entertainments in the Andnman and Nicob~r Islands.
In exercis~ uf the powers conferred by clause (2)
of' article 243 ~f -the--C8!ftiaTt5_tton7"-the Presid-e:rr:& 'f •
pleased to promulgate the following Regulation made by hi'!.Tl:-
1. Short title, ex~entt commencement and npplication:-
(1) This Regulation may be called the Andaman and Nicobar IsL~nds ~ntertainments Tax t, Ro gu Lvt a on , 1951.
(2) It,c:"t :;C':ds tu the whole of' the Andamnn ('..l".d Nic : Jbo.r Is l.D,nds.
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(3 ) It shall ~"1e into force on such date o.s t:le Gentra..L~';'_lverlll!10n~ may ~ by nut i:ficat:
in the Of'f'icial Gazotte, appoint.
(4) It shall app~v in the first instance on~ to the .Loc a L areas specified in the Sche' but the Chief Commissione::: may , by n o tLf cation in the 0f'f'icial'Gazette direct th i~ 8ho.l1 o.p p Ly to any othnr .Lo c a L arGo. f such date as may be specified in the -,
2. Defi ujt .i . 'l18 : - In this Ro g'u Ln t i._Ill, unless context - yclwrwi_R() l.'0quiros:-
(1 ) 11 o.0_miss ion to ari c n t e r tio.i.nrno n+" inclu<'i admissiun -\;"0 any p.:i.nce in which -the eIlt tninment L~' 'held;
( 2)
- ,.,. 11 o.griculture" incJ_u.loG h()rti.cuJ_tuYc", [lnC J . .L kb d i _L:i vo --,:; r: 0C r00 lug i
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(3) "entertainment" includ2S nny exhibition, perfor- mo.nce, amusement, game or sport to which perSRnS are admitted on ,payment;
(4) rtpayment for o.dmisGion" inc'J.udas-
(i) any payment mnde by person who, having been admitted to one part of a place of entertailinent is subsequently ad- mitted to aliother part thereof, for admission to which 0. payment involv- ing tax or e./.lditi:onal tax is required;
(ii) any paymen1i :for e co.t o or other accommoda- tion :i,nLJ)lnce of entertainment;
(iii) any pnyment fur a programme or syn.psis of an entert~inment; and
(iv) Qny payment IU~ any purpose who.tsoever c connected with an entertainment which a person is required t. make as a oerid i, •... tion of 0.. tterlding or continuing to 0, tten the entertai:':lmont in nddi t ion to the payment, if any, for admission to the Gntertninmord; ;
(v) "p,I."J'prietor" i:Zl relt3.tiun to any entertnin- ment includes nny person responsible for the management thereof; and
(vi) "s ... ciety" incluues a company, institution, club or otner association of persOns by whatever Hnme called.
Levy of entertainments tax;--.-
ment
On each payment f>r admission to an entertnin- in any lecal areo. t. Hhich this Reguktion is
f.r the time be ing appJ_ico,ble, 'there shall be la .• i_ec and paid to the Central Government, a tax (herein- following Tates ll.:l-mely.
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Ivhere the payment, excluding the amount of the tax does not exc~ed fifty p~ise
exceeds fifty paise byt does
not exceed one rupee
exceeds one T't-1;poe but d'~es
nut exceed tuo rupees
exceods two rupees but dues
not exceei three rupees
exceeds three rupe~s but dues
not exceed four rupees
eX.3eds four rupeos but does,
not exceed five rupees
five paise
fifteen pai
twenty-five
forty paise
fifty paise
seventy-fiv
exceeds five rupeea but doos
not exceod six rupoes and
fifty po.ise
excoeds six rupees and fifty
paise but does not excoed ten
one rupeo;
rupees one rupee I:
paise;
o rio rup~e f
paise plus
five paise
five .r-u p e e s
thereof' in
the fi~t
rupees.!,.! .
(2) If in rospect of any entertainment to which admi6si.Jn is gouerully 011 p[l.J{ment, o.ny pers~n is admi tted freo cf charge or at a roduced charge, he slut. exce0ds ten
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rupees be 1,iable tc pay tho same nmount Jf ontertn.illments to.x o.s wh ou Ld have been pnyo.ble by him hnj he been o.drn i, tte' 0n full payment to the class to which he is entitle to be admittoJ.,
(3) Vfhere the payment for ndmission to all c>ntertn. mo ri s is I11D.de by mo n.n.s of Q. lurap sum pn.id n.s 0. subscrip tiJn ...)r c011trihutivll to nuy sc.ciety, or for 0. seaS')n I ticket 0r fur the right o f ndmissi.on +o a saries of entertainment or tv o.rry ,-,ntert:,tinmellt during 0. certain pariud nf time, sr for (lllY privilego, right, facilit,
t-r thing o omb i.no d vlith the right o f o.Jmissioll without
C1 rouuced ch,;.rge, the ontGrtain
ments tax sh(1.J_l b-o paiu on the nrno uri t of the lump sum,
but whore the Chio£ c
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tho payment of a lump sum or any payment for c ticket represcnts payment fOJ:(wthGr p r Lv i Lo gc o I rights. or purposGs besiS2S thG admission to c Gntortainment~ or covers admission to o,n ontel to.inment during any period fur which the tc is not payable, the tax shall be charged on Sl amount o,s appea.rs to the Chief Cemmissioner tc represent the riGht of o,dmission to ent rtainr in respect of which the entertninmonts ~ax is payable.
4. ]\1annor of admisf3ion n.rid paymGnt:-
Save as o t ho r-w Ls c p r ov a do d by this Reeul_').- no person, other tha.n 0. person who has SOme duty perform ln connection with thG entorto.inment or 0. imposod upon him by law, shall be admitted tc a.ny , tainment, Gx~ept with iJ, tickpt
Gmpossed, engraved or-adhesive sto,mp (not previous used) issued by the Centro.~ Govornment for tho pur
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of rGvenUG arid dG-noting that thG proper e n t o r-t n Lnrn tax payable ,under section 3 has boon paid. 5." Penal ty- for n on c-po.yme n t of tnx:--
el) No person liable to pay entertainments t sho,ll enter or obtain o,dmission to an entertainmen~ without payment of the t le-viable under section 3.
( 2) Any PGrson whc onters "o r - obtnj.ns ndmis[ to an entertainment in contravention ( provisions of sub-section (l) shall, convict ion be punisho.b-le \",i th fine wh:
may extend to two hundred rupees and E in addition to be liable to pay the o i tainments tax levi[,blo under soction :
(3 ) If any person lio.~lo to pay ontortainmel tax is admitted ,to n plo,cG of enterto. mo n b without pCtymont of- the tax lovaa' under section 3 tho proprietor of the ontert~inmont to which s~ch person is ~dmitted shall, on conviction be puni ,for every such offence w'i th f'ine whic ~ ..
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Gxtend to five hundrud rur>G(~ s. (~) Notwithstanding
anything cont~iried in any othor lnw, but without pre- judice to the provisions of subse~tion (l) of section 5, the dist:±ict magistrate may, a;y or(':o:::,~ revoke or suspend may licence fo r- an entert[!.inment e:ranted undor any law for tho time being in force if tho proprietor of such entertc.~nrnel1:t is o orrv i.ot e d under tho provisionG of this Rogulation.
( 2) An order made under e ub -. S0 ob i on --- (l) shall be sorvod upon tho p~opriotor by delivering
or tendering it to him or~ if it cannot
be so delivered ~r tundurod~ by affixing
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vrh o r-o the el'"-::;or~~i?nne-ig,,_t__=h-s heJ_d. o:£" the premises
_ b . , I l' unGer sv -sGC~lOn \ ) Hhithin one Donth of its service upon, him, appeal
~hcroY~am to tho Chief Comolssioner whose
d o c i.o Lon in th0 !,lattOY' s:-lC!.ll be f Lria L, Prohibition aeainst re-snlc J~ ticket--
(l) Notwithstanding anything contained in any h'.1' for tho time JC il':.g in force c.. ~cickot f8r adoission to aU Gntarta~nment sholl no~ be :co-sold ~or pro~it.
(2) Whoever re-sells en~- ticket ro r .J.dmission to nn entertainment for ~roflt shall ~n c oriv i.c+ci ori be pUllisl:'ntle '-1-~th f'inG which IT'..:J.y oxtend to -:; h) h und io d rU;?e2s.
8. Exemptions:--
(l) The eliltcrto.inmentc c o.x SllGLL n oc be cho.:cged
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011 payments for o.c:missiGr_ to o,ny cnterto.in· mo ri t; "There _t~........c.u._:'.,.,=:~ ::oomissioner is
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(0.) the whole f ghe to.kines thereof are devoted to philnnthropic, religious re-charit~ble purposes without any cho.rc;e or: ·the takings f'or o.ny expenses of the entertainment; or
(b) the enterta.:nment io o~ 0. wholly educa- tional ch0racter~ Or
(c) the entertainment is provided for partl3 educational or partly acientific pur-
poses by 0. society not conducted or est~blishod for profit. or ~(i)the entertainment is provided by 0. socie which is est.__. blished solely for the purpose of promoting the interests 0:
o.ny ir..d"l:.str;r including (1 P.J.O,nufncturi industry, or of agriculture or o.ny branch of any industry or o.gricultu~ or of ~ublich h03lth~ and which is J conducted or established for profit
(2) Where the ChLef Co~missioner is satisfied that tho w ho Le of/the not proceeds of nn entertainment are devoted to philnnthrop:
re ligious OJ_1 c ho.r-L tab 10 purposes and tho. c::11culating the not proceeds not more th twenty-five percent. of tho gross proceE hove beon eeducted on account of tho e~ of the enterto.inmontp he sho.ll reply to proprietor the omount of the enterto.inrr tax paid in respect of tho ontortninmer
(3) The Chief Cor:lr:1isB icmer mo.y , by gonero.l speciol order for rensons to be record, exempt any entertainment ar closs ~ e toinments.from liability to the entert
tax.
9. Manner ot recovery of' entertainments Any sum due on account of entertainmo tax shall be recoverable by tho Chief Commissj in the same mo.nnor as on arre::1r of land r-o vo m
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J. POVlGr of en,try:--
(1) Any officer authorised by the Chief Coomissioner f o r- tthG purposo may enter any, place of entertainment while the enterta:i,n- ment is proceeding or o.n;y p La c e ordino.rily used as a place of entertainment at any rcasono.ble time, with a view to seeing whether the pro'Visions of this Regulo.tion or any rules made there-under are beina complied with. ~ ~
(2) If any person prevents or obs~ructs the entry of nny officer so authorised be sho.ll in addition to c],ny other punishment to which he may be liab 10 under any law for tho time being in force 9 be liable on c o rrv i.ot Lo n b o f o r-e a magistrat2 to a fine not excceding two
hundrod rupees.
(3) Every office authorised under this section shall be deemed to be 0. public servant within the meaning of section 21 of the Indian Pennl Code (Act XIV of 1860).
11. Pow(~r to mo.k c rulos:-
(1) Tho Chief Commission~r mo.y J:lC\.ke ru~es for Gecuring th~ payment of the enmertainments tax and genero.lly for co.rrying, ·into_off'ect the provisions of this ;Regu~~tion, o.nd in po.rticuL~r- (0.) for the supply and usc of stam~G or stamped tickets or for the sto.mp-
ing of tickets reQuired to be
stamped o.nd for securing the dofo.ce- ment of sto.mps when used,
(b) for the use of tickets cover~ing the o.dmission of ~ore thnn onG person 'o.nd the calculntion of the tax thereon, and for the payment of th tax on the transfer from one part of a place of entertainment to
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another and on payments for sents or other accommoda.tion,
(0) for controlling the usc of barriers or rne c.ho ri Lc r-L (~-:-cont~ivo.nceG (including tho provention of the usc of t h e .~me barrier or mcchan- ica.l contrivnnco for p~yments of a differont a.rnount) and for securing proper rGccrds of admission by mOo.ns a£ barriorG ox mGchanic(l~ contrivnn-
eGS;
(d) for the renew(ll of damgccd or apoild stamps and fOr the ~rocedurc to be followod on Gpplico.tions for refund under this ReguJ_ation or (lny rules ma.de th2reunder;
(0) for tho kecp~ng of nccounts of 0.11 stnmps us~d under this Regulntion~
(f) for the prosontntion nnd disposal of o.pplic~tions for exemption from paymdnt of the cntort:-l.inments tnxs or for the r-o f urid t ho r-o o r, made under r.h c " p.r o v i.a i.orio o f this Reg.- ulntion or ~ny rules m~de thercunde and
(g) for the exemption from e~tertninoentQ tax o~ (lny cdQGS of ~ho audience ox spcctntors.
(2) If [Ul.y person nuts in c ont r-n vc n e t Lo n of, fails to comply with, any rul~ made under section, he shall on ~onviction befor8 a rn.::Le;istrnte, be li~_lble in respect of each offence: to 0. f:::":;.w nO'G o x o o c d i.rig tltlO hundr rupees.
12. power to C~ief COmmiBGio~Gr to ~al0gntG certa.in powers;
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2 Sub-sec(~).f "ec.3 of the Quia Regu~atiOR aub"titu' by the A~N Ia~nds Entertainments Tax (Amendment) Rogu~ation,1979(6 of 1979) pub~iahei i~ the Gazette Inaia, ~xtrnorjinnry, ~nrt II, ~ec.l «Btei 12-7-197' ana. cQuse" into fc»rae on anti. fr.m 1 at io.y .f Janu.ur:
ns the date app.inte. by the Centrn~ G.vernment vii, GOI's Notification S.O.No.~-1023/1/78-UTL at.20-12- pug~iske. viae i~ AamR's n.tificatio~ N •• 5/80/F.N •• ·80-~ub it.23-1-1980 in A&N Go.~ette EO.No.l1 at.5-2- LThe pr.viiiscna .f the 80.i. Regu~ation n~so maae app~ic; the Hea quartera .f Bamboof~nt. Wimber~gunj. R~nga Mayabunder,Dic~ipur,Ca* Nicobar, Kamorta, QAt C~mpb, in o.d~ition t. tho Hoa.qUarters area aa apecifiea i 8choliule to the sQ.i •. Regula ti.m viie Aa.m·u 'a Notific No.43/704/F.N •• 19-04/73-704··Pub "t.28-2_;-1974 publiiJhel. same •. ate in A&N Gazette, HO.N •• 41~/.
provisi.ns .f the ani •• Regulations alao further m applicable t. the School 'LiRe, Pahar£a.u an •. ?r.the rena vite Ai.R'S Noti~icati.n No.132/77/p.N •• '9-1~ dt.7-7-1977 pub~ishe. in A&N Gaaott~, BO.N •• 129 .u ~Qme .ate~7 .
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