Section 2

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

Definitions.— In this Act, unless there is anything repugnant in the subject or context— (a) “admission to any entertainment” includes admission to any place in which the entertainment is held; 4[(b) ‘antennae’ means an apparatus which receives television signals that enables viewers to tune into transmission including national or international satellite transmission or moving pictures or series of pictures, by means of transmission of television signals by wire where subscriber's television sets at the residential or non- -residential places are linked by metallic co-axial or optic fibre cable to a central system, called headend; 1 Words “Daman and Diu” omitted by the Amendment Act 15 of 2001. 2 Words “Daman and Diu” omitted by the Amendment Act 15 of 2001 & further amended by Act No. 20 of 2006. 3 Substituted in place of “Union Territory of Goa, Daman and Diu” by the Amendment Act 15 of 2001. 4 Clauses inserted by the Amendment Act 21 of 2001 as clauses “(aa)” and “(aaa)” thereafter by the Amendment Act 20 of 2006 same are re-numbered as “b” and “c”. Manual of Goa Laws (Vol. II) – 106 – Entertainment Tax Act and Rules (c) ‘cable television’ means a system organized for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television set is linked by metallic co-axial cable or optic fibre cable to a central system called the ‘headend’ and, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on television receiving set at a residential or a non-residential place of a connection holder;] 5[(d) “cable operator” means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network; (e) “cable service” means the transmission by cables of programmes including re- transmission by cables of any broadcast of television signals; (f) “cable television network” means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipments, designed to provide cable services, for reception by multiple subscribers.] 6[“(g) “Commissioner” means the Commissioner of Entertainment Tax appointed under sub-section (1) of section 2A and includes an Additional Commissioner of Entertainment Tax;”;] 7(h) “complimentary ticket” means a ticket or pass for admission to any entertainment free of any payment or at a reduced rate of payment for such admission; 8[(i) “Distributor” means any person who is engaged in selling, supplying or distributing or making available on rental or hire basis feature films for exhibition of cinematograph show or providing cable television network by means of any system consisting of a set of closed transmission parts and associated signal generation, control and distributing equipments, designed to provide cable service for reception by multiple subscribers and/or cable operator whether for cash or for deferred payment, or for rental or for hire charges or for payment in any ratio or any proportion to the total payment in respect of the said sale/services;] 9[(j) “entertainment” with all its grammatical variations and cognate expressions means,— (1) cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it or cable television for which persons are required to make 5 Inserted by the Amendment Act 20 of 2006. 6 Substituted by Amendment Act 3 of 1982 , thereafter by the Amendment Act 15 of 2001 same is amended. Lastly by the Amendment Act 20 of 2006 present entry is substituted after re-numbering the clause from “b” to “g”. 7 Re-numbered by the Amendment Act 20 of 2006. 8 Inserted by the Amendment Act 20 of 2006. 9 Substituted by the Amendment Act 21 of 2001, thereafter by the Amendment Act 20 of 2006 this clause (d) is re-numbered as clause (j) and present entries are substituted. Manual of Goa Laws (Vol. II) – 107 – Entertainment Tax Act and Rules payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever."; (2) A horse race either live or displayed for viewing through any electronic media connected with the help of the server application or otherwise to which persons are admitted on payment; (3) Any amusement or exhibition or performance or pageant or a game or a sport, whether held indoor or outdoor, to which the persons are admitted on payment; (4) River/boat cruise or boat rides or water sports or Para sailing or boat skiing or motor cart rides or any other similar activities of entertainment; (5) Casinos and Casino games on slot machines, cyber cafe and/or pool parlours, disco and any other entertainment provided by clubs/organisations/institutions/ /individuals for commercial purpose but will not include entertainment defined separately; (6) Dance performances, musical performances, theatrical performances including cultural programmers, drama, ballets to which persons are admitted on payments; (7) Circus to which persons are admitted on payment; (8) DTH (Direct to Home) disc service for which persons are required to make payment by way of contribution or subscription or installation and any other charges collected in any manner whatsoever.]. 10[(k) “Government” means the Government of the Union Territory of Goa, Daman and Diu; 11[(1) “month” means a calendar month”] (f)12[“(m) “payment for admission” means the amount paid for admission and includes— (i) any payment for seats or other accommodation in a place of entertainment; (ii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance such person would not get; (iii) any payment for any purpose whatsoever connected with an entertainment or for a programme of synopsis thereof which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; 10 Re-numbered by the Amendment Act 20 of 2006. 11 Inserted by the Amendment Act 20 of 2006. 12 Clause (f) inserted by Amendment Act 3 of 1982, thereafter this clause was amended by the Amendment Act 15 of 2001, 16 of 2004 . By the Amendment Act 20 of 2006 the clause (f) , re-numbered as clause “m” and present entry is substituted. Manual of Goa Laws (Vol. II) – 108 – Entertainment Tax Act and Rules (iv) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof for admission to which a payment involving tax or more tax is required; (v) any payment made by a person or persons for having admitted for viewing any games or race or a show connected through any electronic media or services either with the help of server or control room;”. Explanation.— “(1) Where any amount is separately charged on the ticket for admission as tax, the amount so collected by way of tax under this Act shall not form the part of payment for admission; (2) Where any amount is charged as composite fee for the services rendered, without indicating the amount separately charged for payment for admission, such fees, when exceeding the amount of exemption so specifically provided, shall be deemed to have included the amount for payment for admission for the purpose of levy under this Act.”]. 13[(n) “person” includes an individual, any Government, any company whether incorporated or not, society, club, association or body of individuals, a Hindu undivided family, a firm, a local authority, and every artificial juristic person not falling within any of the preceding descriptions-,] 14[“(o) “place of entertainment” means a place where the entertainment is held and includes the operating office and the place from where the entertainment is provided by means of cable connections from any type of antennae with the cable network attached to it or cable television or any off course betting center run by any club or association or individual for viewing any game or races or show connected through electronic media and such other place where account and other documents connected with the entertainment are kept.”]; 15[(p) “prescribed” means prescribed by rules made under this Act;] 16[“(q) “proprietor” in relation to any entertainment includes any person or a club or an institution or any organization responsible for or for the time being in charge of the management thereof or any person or persons conducting, organising, sponsoring or patronising any such entertainments.]”; 17[“(r) “subscriber” means a person who receives the signals of cable television network at a place indicated by him to the cable operator, without further transmitting it to any other person.”]; 13 Inserted by the Amendment Act 20 of 2006. 14 Clause [ff] inserted by the Amendment Act 21 of 2001, thereafter by the Amendment Act 20 of 2006 same is re- numbered as clause “o” and present entry is substituted. 15 Clause (g) re-numbered as clause (p) by the Amendment Act 20 of 2006. 16 Existing entry of clause (h) was substituted by the Amendment Act 21 of 2001. Thereafter by the Amendment Act 20 of 2006 clause (h) re-numbered as clause (q) and present entry was substituted. 17 Inserted by the Amendment Act 20 of 2006. Manual of Goa Laws (Vol. II) – 109 – Entertainment Tax Act and Rules 18[“(s) “tax” or “entertainment tax” means tax leviable under section 3 and under section 3E of this Act;”] 19[“(t) “Schedule” means schedule appended to this Act;”]. (u ) “Year” means a financial year.] 20[“(v) “Tribunal” means Tribunal constituted as per section 2B.”]. 21[2A Taxing Authorities.— (1) The Government shall appoint an officer to be called the 22[Commissioner and/or Additional Commissioner] of Entertainment Tax for carrying out the purpose of this Act. (2) The Government shall appoint an Assistant Commissioner of Entertainment Tax and such number of Entertainment Tax Officers as it deems necessary to assist the Commissioner in the execution of his functions under this Act. (3) The Commissioner may appoint such number of,— (a) Assistant Entertainment Tax Officers; (b) Entertainment Tax Inspectors; and (c) Other officers and such ministerial staff as he thinks necessary to assist him in the execution of his functions under this Act. (4) The Commissioner and all other Officers and persons appointed under this section shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.] 23[“(5) The Government may, subject to such conditions and restrictions as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointment of Additional Commissioner of Entertainment Tax, Assistant Commissioner of Entertainment Tax and Entertainment Tax Officers) conferred on the Government by sub-section (1) and sub-section (2). (6) The Commissioner and all officers and persons appointed under this Act shall exercise such powers as may be conferred and perform such duties as may be required by or under this Act. (7) The superintendence and control for the proper execution of the provisions of this Act and rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.”] 18 Clause (i) added by The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1968 (Act No. 10 of 1968). Subsequently by the Amendment Act 20 of 2006 clause renumbered as clause (s) and present entry substituted. 19 Clauses (j) and (k) were inserted by Amendment Act 5 of 1986, subsequently by the Amendment Act 20 of 2006 same has been deleted and new entries (t) and (u) substituted . 20 Inserted by the Amendment Act 20 of 2006. 21 Inserted by the Amendment Act No. 3 of 1982. 22 Substituted by the Amendment Act 15 of 2001. 23 Sub-section (5), (6) and (7) inserted by the Amendment Act 20 of 2006. Manual of Goa Laws (Vol. II) – 110 – Entertainment Tax Act and Rules 24[“2B. Tribunal.— (1) Subject to the provisions of this section, the Government shall constitute a Tribunal consisting of one or more members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act: Provided that, where the Tribunal consists of one member, that member shall be a person who has held a civil judicial post for at least ten years or who has been a member of the Central Legal Service (not below Grade II) for at least three years, or who has been in practice as an advocate for at least ten years, and where the Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid. (2) If the Tribunal consists of more than one member, the Government shall appoint one of the members of the Tribunal to be the Chairman thereof. (3) The qualification of the member or members constituting the Tribunal and the period for which such member or members shall hold office shall be such as may be prescribed. (4) The Government may terminate the appointment of any member of the Tribunal before the expiry of the term of his office if such member,— (a) is adjudged as an insolvent; or (b) engages during his term of office in any paid employment outside the duties of his office; or (c) is or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of the Government or participates in any way in the profit thereof or in any benefit or emoluments arising there from; or (d) is in the opinion of the Government, unfit to continue in office by reason of infirmity of mind or body; or (e) is convicted of an offence involving moral turpitude: Provided that, before terminating the appointment of any member under this sub- -section, such member shall be given a reasonable opportunity of making representation against such termination of appointment. (5) Any vacancy in the membership of the Tribunal shall be filled up by the Government as soon as practicable. (6) If the Tribunal consists of more than one member, the functions of the Tribunal may be discharged by any of the members sitting either singly or in benches of two or more members, as may be determined by the Chairman. (7) Where, the Tribunal consists of more than one member and they are divided on any matter arising for decision before them, the decision shall be the decision of the majority, if there be a majority; but if the members are equally divided, they shall state the point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points to one or more of the other members of the Tribunal, and such point 24 Inserted by the Amendment Act 20 of 2006. Manual of Goa Laws (Vol. II) – 111 – Entertainment Tax Act and Rules or points shall be decided according to the majority of the members of the Tribunal who heard the case, including those who first heard it. (8) Subject to such conditions and limitations as may be prescribed, the Tribunal shall have power to award costs, and the amount of such costs shall be recoverable from the person who is ordered to pay the same as arrears of land revenue. (9) The Tribunal shall, for the purpose of regulating its procedure and disposal of its business, make regulations not inconsistent with the provisions of this Act and the rules made thereunder: Provided that the regulations so made shall not have effect until they are approved by the Government and published in the Official Gazette. (10) Notwithstanding anything contained in this section, the Government may, by notification in the Official Gazette, confer on any Tribunal constituted or functioning under any other law for the time being in force, the powers conferred on a Tribunal by or under this Act and thereupon such other Tribunal shall be deemed to be a Tribunal constituted under this section in relation to the said law notwithstanding anything inconsistent in such other law: Provided that the provisions of sub-section (3) and (4) shall not apply to the Tribunal on which such powers are so conferred. (11) Any proceeding before the Tribunal shall be deemed to be judicial proceeding within the meaning of sections 193 and 228 of the Indian Penal Code,1860 (Central Act 45 of 1860).”] 3.[Levy of Tax.— 25[“(1) There shall be levied and paid to the Government on all payments for admission to any entertainment, as shown in Schedules A, B and D hereto, a tax indicated therein.”] 26[(2) In computing the tax payable under sub-section (1), the tax leviable shall be computed with reference to each single person admitted. ] (3) Where the payment for admission to any entertainment is made by means of a lumpsum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, the entertainment tax shall be paid on the amount of the lumpsum, but where the Commissioner is of opinion that the payment of a lumpsum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during 25 Sub-section 1 amended by Amendment Act 10 of 1968, 9 of 1972, 3 of 1977, 6 of 1980, 1 of 1983, 15 of 2001, 13 of 2003 and 20 of 2006. Present entries are substituted by the Amendment Act 20 of 2006. 26 Sub-section 2 amended by the Amendment Act 10 of 1968 and 3 of 1977. Lastly by the Amendment Act 20 of 2006 present entry substituted. Manual of Goa Laws (Vol. II) – 112 – Entertainment Tax Act and Rules any period for which the tax has not been in operation, the tax shall be charged on such amount as appears to the Commissioner to represent the right of admission to entertainment in respect of which the entertainment tax is payable. (4) There shall be levied and paid to the Government on every complimentary ticket issued by the proprietor the entertainment tax at the appropriate rate prescribed under sub- -section (1), as if full payment has been made for admission to the entertainment according to the class or set of accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act. 27[“Provided that the Government may exempt from payment of entertainment tax complimentary tickets issued by the proprietor or person for admission to the entertainment not exceeding five percent of the total capacity of such entertainment or the tickets actually sold, whichever is less”;] 28[(5) (i) The Government may, by notification in the Official Gazette,— (a) reduce any rate of tax, (b) enhance any rate of tax, and may, by like notification, add to, or omit from, or otherwise amend any entry of the Schedule and thereupon the Schedule shall be deemed to have been amended accordingly. (ii) Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein. (iii) The provisions contained in sub-section (4) of section 14 of this Act regarding laying the rules on the table of the Legislative Assembly shall apply mutatis mutandis to any notification issued under clause (i).] 29[3A. Determination of disputed question.— “(1) If any question arises, otherwise than in proceedings before a Court, or proceedings under sections 6A or 6C or 6D, about the interpretation of any provisions of this Act, or as to whether,— (a) any proprietor or person is liable for payment of tax for admission to an entertainment; or (b) any entertainment is liable for payment of entertainment tax; or (c) any particular proprietor or person is required to be registered; or (d) any tax payable in respect of any particular entertainment or if the tax is payable, the rate thereof, the Commissioner, upon application made in the prescribed manner, shall, after hearing the applicant and/or otherwise making such inquiries as may be necessary, make an order determining such question. 27 Proviso inserted by the Amendment Act 20 of 2006. 28 Sub-section (5) inserted by the Amendment Act 20 of 2006. 29 Inserted by Added by the Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1968 (Act No. 10 of 1968) thereafter by the Amendment Act 20 of 2006 present section is substituted. Manual of Goa Laws (Vol. II) – 113 – Entertainment Tax Act and Rules (2) The Commissioner may direct that the determination shall not affect the liability of any proprietor or person under this Act, in respect of any entertainment effected prior to such determination. (3) If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section; but such question may be raised in appeal against or by way of revision of, such order.”] 30[3B.3C. (omitted)] 31[3D. Composition of tax payable on entertainment provided by way of river cruises/boat cruises under section 3.— In lieu of tax payable under section 3 for entertainment provided by way of river cruises/boat cruises, the proprietor may, at his option and in such manner as may be prescribed, pay the tax by way of composition at 32[50% or any lower rate of percentage that the Government may notify for such period] of the aggregate value of notional receipts receivable for admission worked out as under:- Aggregate notional receipts = total capacity of the boat or vessel by way of number of persons, on which entertainment is provided by way of river cruises/boat cruises X rate per ticket per adult persons X number of trips.”] 33[3E. Special provisions in respect of certain entertainments.— (1) Not- withstanding anything contained in section 3. and subject to the rules made, there shall be levied and paid tax on entertainment provided by way of cyber cafe and/or pool parlour and/or with the aid of antennae or cable television or Direct to Home Disk services through any electronic system of de-coding or otherwise, including transmission of television signals by wire where the subscribers T.V. sets are linked by metallic co-axial or fibre cable to a central system called headend, to a connection holder on payment of any contribution or subscription or installation and connection charges or any other charges collected as specified in Schedule ‘C’ hereto or in any other manner whatsoever.”]