Bare ActsThe Goa, Daman and Diu Entertainment Tax Act, 1964

Section 38

Communication of the date of entertainment

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

Communication of the date of entertainment.— The proprietor of any entertainment for which admission is to be made on payment, shall intimate to the prescribed officer at least one day before the date marked for its performance the name and the nature of the entertainment, the place where, and the date and time when, the same entertainment is to take place. For this purpose the proprietor shall file the necessary declaration in the office of the prescribed officer. The declaration above referred may be dispensed with, in respect of entertainment which are ordinarily performed in a fixed place. 16[“39. Officers subordinate to the Commissioner.— The Sales Tax Officers, the Assistant Sales Tax Officers, the Sales Tax Superintendent and Sales Tax Inspectors appointed under section 3 of the Goa, Daman and Diu Sales Tax Act, 1964 (4 of 1964) and the Inspectors appointed under section 3 of the Goa, Daman and Diu Excise Duty Act, 1964 (5 of 1964) shall be for the purpose of sub-section (2) of section 10 of the Goa, Daman and Diu Entertainment Tax Act, 1964 (2 of 1964) deemed to be officers subordinate to the Commissioner.”] By order and in the name of the Administrator of Goa, Daman and Diu. V. S. Srinivasagopalan, Dy. Secretary (Finance). Panaji, 11th June, 1965. 16Inserted by (Amendment) Notification No. Fin (Rev)/2-41/Part/3/1238/69 dated 5-12-1970 (Govt. G. Series I No. 37 dt. 10-12-1970). Manual of Goa Laws (Vol. II) – 156 – Entertainment Tax Act and Rules FORM ‘A’ (See Rule 15) Name of Proprietor: … Return of stamps of an entertainment Denomination Opening Date of Number Total of Number used on of stamps balance purchase of purchased No. 2 and No. 5 tickets other than fresh stamps complimentary tickets 1 2 3 4 5 6 Number used on Total of Closing Serial Remarks Complimentary tickets No. 6 and No. 7 balance (5 minus 8) number of tickets sold ——————— From To 7 8 9 10 11 12 Date … Signature of the Proprietor ………. __________ FORM ‘B’ (See Rule 18) Statement of tickets not being complimentary tickets issued when duty is payable under clause (a) or (b) of sub-section (2) of section 4 Name and place of entertainment: … Date of Performance: … Number and time Price of tickets Number of tickets Serial numbers of of show including duty issued subject to tax tickets issued From To Manual of Goa Laws (Vol. II) – 157 – Entertainment Tax Act and Rules Gross receipts Amount of Tax Remarks payable to Government Rs. Rs. Date … Signature of the Proprietor ……… __________ FORM ‘C’ (See Rule 18) Statement of programmes or synopsis issued when tax is payable under clauses (a) or (b) of sub-section (2) of section 4 Name and place of entertainment: ... Date of performance: ... Number and Price of Number issued of Gross Amount of Remarks time of show programme or programmes or synopsis receipts duty payable synopsis subject to tax the to Government including tax purchase whereof is Compulsory Voluntary Rs. Rs. Date: ….. Signature of the Proprietor …......... __________ FORM ‘D’ (See Rule 10) Return of persons admitted through mechanical contrivance Name and place of entertainment: ... Date of performance: ... Price of Number of Gross Amount of Remarks admission persons receipts tax payable admitted to Government Rs. Rs. Date: ….... Signature of the Proprietor .............. Manual of Goa Laws (Vol. II) – 158 – Entertainment Tax Act and Rules FORM ‘E’ (See Rule 24) Return of complimentary tickets Name and place of entertainment: ……….. Date of performance : …….. Class of Rate of Number of Serial number of tickets Amount of tax Ticket ticket complimentary issued payable to tickets issued Government From To 1 2 3 4 5 Rs. Date : ... Signature of the Proprietor ……….. ———— Government of Goa, Daman & Diu, Office of the Commissioner of Entertainment Tax, Panaji, Saka 190 ( ) No. CET/EXM/ To,

Section 38 – The Goa, Daman and Diu Entertainment Tax Act, 1964 | DailyLaw.ai