Amendment status not verified — confirm the current text below against the official source.
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 " 2 (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. 3 I 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 , 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</Illmiss i011er is, of tho o p Lrr i.ori thr L 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.