The Goa, Daman and Diu Entertainment Tax Act, 1964
dadra-and-nagar-haveli-and-daman-and-diu · 1964
- S. 1—
- S. 2Definitions
- S. 3This order shall be exhibited in a prominent position at the time the public are admitted during the entertainment
- S. 3HProvisional registration
- S. 3ILiability of proprietor to tax
- S. 3JLiability of firm
- S. 3KSpecial provision regarding liability in certain cases
- S. 3LNon transferability of registration certificate
- S. 3MInformation to be furnished regarding changes in business etc
- S. 3NCertificate of registration to continue in certain circumstances
- S. 4Purchase of Stamps
- S. 5—
- S. 6Power to inspect
- S. 6BApplicability of provisions of this Act to the person liable to pay tax under section 3K
- S. 6CRe-assessment of turnover escaping assessment, under assessed, etc
- S. 6DAppeal, revision and review
- S. 6EApplication of sections 4, 5 and 12 of the Limitation Act
- S. 6FNon-appealable orders
- S. 6GRectification of mistakes
- S. 6HPower to call information, to search and seizure of documents, etc
- S. 7Renewal of damaged or spoiled stamps
- S. 7BSpecial mode of recovery
- S. 8Procedure for the refund of value of unused stamps or renewal of damaged or spoiled stamps
- S. 8BRounding of tax, etc
- S. 8CRefund
- S. 8DPower to withhold refund in certain cases
- S. 8EProhibition against collection of tax in certain matters
- S. 8FAccounts, production and inspection of accounts and documents
- S. 8GProprietor or person to declare the name of owner of business
- S. 8HOffences and penalties
- S. 8IPenalty for contravening provisions regarding furnishing of information or concealing of material facts
- S. 9Price of admission, date and show to be shown on, and stamp affixed to ticket
- S. 9BReturns, etc
- S. 10Plural tickets
- S. 11Transfer of seat
- S. 12Cognizable Offence
- S. 13Prohibition of levy by local authorities
- S. 13BInvestigation of offences
- S. 13CPower to transfer proceedings
- S. 13DAppearance before any authority in proceedings
- S. 14The sources from which the expenses in connection with the entertainment are proposed to be met
- S. 15Repeal and Savings
- S. 16Security
- S. 17Unstamped tickets issued under section 4(2)(a) and (b)
- S. 19Return required under section 4(2)(C)
- S. 20Admission by mechanical contrivance, notice
- S. 22Payment of tax on programmes or synopsis
- S. 23Provision as to persons admitted to the entertainment
- S. 24Returns of complimentary tickets
- S. 26Form of exemption under section 5(1)
- S. 27Insertion of new section 14A
- S. 29Indian soldiers (including airman) & sailors in uniform
- S. 30Exemption under section 5(2) of the Act
- S. 31Stamped complimentary tickets
- S. 32Unstamped complimentary tickets
- S. 33Admission against complimentary tickets
- S. 34Production of tickets
- S. 35Transfer to different parts of place of entertainment
- S. 36Power to enter place of entertainment
- S. 37Inspection of books, issue of passes, etc
- S. 38Communication of the date of entertainment
- S. 343F[Omitted] 35[3G
- S. 2001However vide Amendment Act 20 of 2006 section omitted
- S. 200631 Inserted by Amendment Act 15 of 2001