Amendment status not verified — confirm the current text below against the official source.
Clause (aa) added w.e.f. 21-7-1983 vide H.P. Act No. 14 of 1983 and renumbered as (a-ii) vide H.P. Act No. 3 of 2000. THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 4 means except through cinema projector;] 1(a-iii) “antenna” means an apparatus, which receives television signals, which enable viewers to tune into transmission including national or international satellite transmissions, and which is erected or installed for television exhibition; (a-iv) “cable television” means a system organised on payment for television exhibition by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre- recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed or heard on the television receiving set at a residential or non-residential place of a connection holder;] 2[(a-v) “carrier” means any vehicle or receptacle hung or suspended from, or hauled by, a rope;] 3[(a-vi) “DTH(Direct to Home)” means a system of reception of satellite programmes with personal dish antenna and Set-Top- Box consisting of broadcasting center, satellites, encoders, multipleyers, modulators and DTH receivers for exhibition or transmission at a residential or non-residential place of a connection holder on payment;] (b) "Commissioner" means the Excise and Taxation Commissioner, Himachal Pradesh, for the time being; 4[(bb) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission;] (c) "Entertainment Tax Officer" means the officer appointed as such under this Act; (d) "entertainment" includes any exhibition, performance, amusement, game, sport 5[, race, an aerial ropeway carrier] to which persons are ordinarily admitted on payment 6[or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or connection, charges or any other charges collected in any manner whatsoever]; 7[(dd) “Government” means the Government of Himachal Pradesh;];