The Jharkhand Entertainment Tax Act, 2012
jharkhand · 2012
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1~ "f7R ~- "i'7'R q1R;iq51
- S. 2Section 2 defines key terms used in the Jharkhand Entertainment Tax Act, 2012, including "admission," "amusement park," "antenna," and "assessee."
- S. 3Section 3 of the Jharkhand Entertainment Tax Act, 2012 imposes entertainment tax on various forms of entertainment, with specific rates and exemptions.
- S. 4"l'ilx"i'i 'i:i ~ ~ ~ c4f
- S. 052006) <ITT ~ 4 ci; ~ {Hcnl'< 6ffi f
- S. 5Section 5 mandates entertainment tax payments for cinema, video, and multiplex exhibitions before the start of the week or month.
- S. 6Section 6 mandates registration for entertainment proprietors to legally operate under the Jharkhand Entertainment Tax Act, 2012.
- S. 7Security - (I) Subject to such rules
- S. 8Section 8 of the Jharkhand Entertainment Tax Act, 2012 outlines the imposition and collection of entertainment tax on specified events.
- S. 9Entertainments exempted from payment of tax
- S. 1061j~Ol,lj ii 'Hii!i'tli
- S. 11Section 11 mandates entertainment tax proprietors to inform authorities of show times and display tax rates at visible premises locations.
- S. 12Section 12 mandates entertainment tax returns submission and imposes penalties for late filing and non-payment.
- S. 13Section 13 outlines the process for assessing entertainment tax, including penalties for non-compliance and fraudulent concealment of tax liabilities.
- S. 14~ ~ 7l"llT <l>ic° f
- S. 15Special mode of recovery
- S. 16Section 16 allows the use of provisions from the Jharkhand Value Added Tax Act for assessing, collecting, and enforcing entertainment tax under this Act.
- S. 17q,fa44 '-jjifoJi ~ cfR ~- ~ ~ fii!criii! '<hT '<'l"ll'<ll'1 "ITT 'i3fIBT °it "l'ii'tvi""I 'PT ~ 311<l
- S. 18Entry into and inspection of places of entertairunents
- S. 19Section 19 mandates the prescribed authority to inspect and require production of financial records for entertainment tax compliance.
- S. 20Restriction on collection of tax
- S. 2114 ('i!ll) ~ ~
- S. 22(24) (23) ~ c;;f <lvf
- S. 23Section prohibits re-sale of tickets or complimentary tickets for profit.
- S. 24Offences and penalties
- S. 253f"C!ml "'iP'R <51 'ilftlu- (1) ~ !,11~4>1'<"1 <ITTT 24 "if; ~ <hi4<llt
- S. 26Bar of certain proceedings
- S. 27Powers to make rules - (1) The Government may, by notification, make rules to carry out all or any of the purposes of t
- S. 28M'<"<1'i ~ <41~~<
- S. 29Section 29 validates and exempts assessees from the repealed Act, allowing them to continue tax payments and use old forms until new provisions are made.
- S. 30Section 30 grants the government power to issue notifications to address any difficulties in implementing the Act's provisions.
- S. 31Repeal and saving
- S. 1933Section defines key terms used in the Jharkhand Entertainment Tax Act, 2012, including "quarter," "schedule," "seat," "set top box," and "sponsorship amount."
- S. 1995~ ~ ("-11'<'1'14 >R1'R Wfl-J') ~