Amendment status not verified — confirm the current text below against the official source.
Returns of complimentary tickets.— Every proprietor who is allowed to avail himself of the provisions of sub-section (2) of section 4 of the Act and who issues complimentary tickets shall submit to the prescribed officer in his office, within ten days of the date of the performance of the entertainment, a return of such tickets in Form “E” showing the rate of each class, the number of complimentary tickets issued for each class, the serial numbers of tickets issued and the amount of tax payable to the Government. 9[24(A). Procedure for determining the question of game, sport or theatrical performance under section 3(A).— (1) If any question arises whether an entertainment is a game or sport or a theatrical performance other than a drama, the Commissioner may call upon the proprietor of such entertainment to furnish such particulars as he deems necessary for the purpose and shall cause a notice to be served on the proprietor asking him to be present on such date and such time and place as may be specified in the notice with all the papers relevant to the enquiry. (2) After notices are served in accordance with the provisions of sub-rule (1) the Commissioner shall after a summary enquiry proceed to decide the question. (3) If the proprietor fails to appear on the date, time and place so fixed when the case is called for hearing the Commissioner may decide the question on such materials as is available to him. (4) Where the question is decided under sub-rule (3), the proprietor may apply, within 30 days from the date of the order communicated to him, for setting aside the order of the Commissioner, if he is satisfied that there was sufficient cause for non-appearance, when the case was called for hearing, shall make an order setting aside the earlier order and shall fix a date for proceeding with the enquiry and arriving at a decision. 24(B). Procedure and manner of preferring an appeal under sub-section (2) of section 3A.— (1) An appeal under sub-section (2) of section 3A of the Act shall be preferred within 10 days from the date on which the order of the Commissioner under sub-section (1) of section 3A of the Act is communicated. The appeal shall be in the form of a memorandum and shall bear a Court fee stamp of fifteen rupees. (2) On receipt of the appeal under sub-rule (1), the Government shall cause a notice to be served on the appellant, asking him to be present on such date and such time and place as may be specified in the notice with all the papers relevant to the hearing of the appeal. (3) After notices are served in accordance with the provisions of sub-rule (2) the Government shall, after the hearing, proceed to determine the appeal. (4) If the appellant fails to appear on the date fixed, time and place when the case is called for hearing, the Government may dismiss the application for default or proceed to decide the appeal in the absence of the party with material before him. (5) Where the appeal is dismissed under sub-rule (4) the appellant shall be precluded for making a fresh appeal on the same facts with respect to the same performance. But the appellant may apply within 30 days from the date of the order of dismissal communicated to him for setting aside the dismissal and the Government, if it is satisfied that there was 9 Rules 24-A, 24-B & 24-C, inserted by (Amendment) Rules, 1968 (Govt. Gazette, Series I No. 26 dt. 25-9-69). Manual of Goa Laws (Vol. II) – 152 – Entertainment Tax Act and Rules sufficient cause for non-appearance when the case was called for hearing, shall make an order setting aside the order of dismissal upon such term as it thinks fit and shall fix a date for hearing of the appeal. (6) In any decision given in appeal, whatever may be its grounds, the Government shall always decide whether the entertainment in dispute is a game or sport or a theatrical performance other than a drama and may, to decide it, require further information or particulars from the appellant or any other person: Provided that the provisions of sub-rule (6) shall not be applicable in case where the appeal is rejected on any preliminary objection. 24(C). Refund of Entertainment Tax.— If as the result of the decision under rule 24(A) or rule 24(B) or exemption granted on application for any entertainment the proprietor of such entertainment is entitled to refund of any amount of entertainment tax already paid or part thereof, he may apply to the Commissioner within three months from the date of communication of such decision or order, as the case may be, for refund of such amount and the Commissioner, after proper scrutiny, shall refund the amount due.] 10[25. Exemptions under section 5(1).— Any person claiming exemption under sub-section (1) of section 5 from payment of entertainment tax shall present an application in Form “K” for such exemption to the Commissioner fifteen clear days before the date of the entertainment. An application for exemption not presented before such period may, unless sufficient cause is shown for not making the application before fifteen days as aforesaid, be rejected.]