Bare ActsThe PUNJAB ENTERTAINMNTS DUTY ACT, 1955

Section 3

Amendment status not verified — confirm the current text below against the official source.

(J) A person admitted to an entertainmen, for admission be liable to pay an entertainments duty at a rate Sha} exceeding half of the payment for admission Which, Dot Government may specify, by a notification in this b the and the said duty shall be collected by the Proprietge lf, rendered to the Government in the manner Preserij (2) A draft of the proposed order specifying the of entertainments duty referred to in sub-section (2) sh be notified for the information of all persons likely to all affected thereby and it shall take ef ect only after th Government has considered all objections received wit ° in a period of thirty days from the date of such Publica. tions, and has notified the Same again, with or Without modification : Provided that :if the Government consider tha such an order should be brought into force at once, the final notification may issue without previous publi. cation : =. Provided Ffurther that Government may impose an entertainments duty on complimentary tickets at a rate different from that imposed on other kinds of pay- ment for admission subject to the maximum specified in sub-section (1). | (3) Until such time as the duty referred to in sub- sections (J) and (2) has been finally notified, the entertain- ments duty shall be levied at the rates in force in this behalf immediately before the commencement of this ct . *[(3-A) Notwithstanding anything in this section the amount of duty shall be calculated to the nearest multiple of five naye paise by ignoring two naye paise or less and counting more than two naye paise as five nay¢ paise]. tf | (4) The final notification specifying the rates of Cntertainment duty shall be laid before both the Houses of Legislature at the session immediately following its publication, | _———a ‘Inserted by Punjab Act No, 28 of 1963, section 2, © Scanned with OKEN Scanner THE PUNJAB ENTRY 55] ‘NTERTAINMEN ot 19 DUTY ACT, 1956 VENTS 351 _ Where the payment for AdmMisgio ‘ament 1S made in a Consolidated eyg, ot? a0 en : Ane Sum it (an ati yr contrib , 1 the fo ; ybscription ol ution to any society rm of q a CoMaOlatedd suey. or a tight of admission {, OF @ seagon tte ol entertainments during a " ecified aitment or privileges right, or acility combined with the or a admission without further payment, OF a reduc " ht of the entertainments duty shall be paid on the ed charge, the consolidated sum, but Where the te amount of tax Officer is of the opinion that the p; colidated sum or any payment for a tj ment for ae privileges, rights or facilit; nission to an entertainment, or ig ; a rssion to an entertainment, ducing @ re to secure : : a peri duty has not been in operation, the duty a alt bee the on such amount as appears to the Entertainment Fax Officer to represent the right of admission ai ment for which a duty is payable, to entertain- tors Payment, thade

Section 3 – The PUNJAB ENTERTAINMNTS DUTY ACT, 1955 | DailyLaw.ai