Amendment status not verified — confirm the current text below against the official source.
(z) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March (aa) "Schedule" means the schedule specifying the rate(s) of tax payable for the entertainment(s) and appended to this Act. (ab) "Seat" includes standing accommodation; (ac) "Set top box" means an apparatus or equipments connected to a television set at a residential or non-residential place, complex or residential complex which receives encrypted television signals through dish antenna from satellite directly and provides decrypted television signals to the television set, which enables the viewers to tune into multi channel television programmes on payment. Explanation - For the purposes or this sub-clause any expenditure incurred by any co-operative housing society, residential complexes or by the management of any factory, hotels, lodge, bar. permit room pub, or by a person or group of persons, for the purchase of any type of antenna or any other apparatus equipments for securing transmission through the cable network of cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television network an DTH service provider. (ad) "Sponsorship amount" means an amount paid (or value of goods supplied or services rendered or benefits provided) to the organizer of an entertainment programme by the sponsorer in lieu of advertisement of sopnsorer's product or shows or events or his brand name. etc (ae) "State" means the State ofJharkhand. 24 \ (af) "Subscribers" means a person who receives the television signal for the purpose of cable television network or for the purpose to Direct to Home (DTH) service or under any entertainment scheme. (ag) "Tax" means 'Entertainment Tax' levied under this Act. (ah) "Ticket" or "Season Ticket'' means a ticket issued by a proprietor of an entertainment for admission of a person or persons to an entertainment (ai) ''Tribunal" means the Tribunal constituted under of Section 3 of Jharkband Value Added Tax Act- 2005; (aj) "VaJuable consideration" means any cash or deferred payment and includes payment for entertainment - (i) made by a person by way of contribution or subscription or rent or security or installation connection charges or any other charges collected in any manner ·whatsoever for television exhibition with the aid of any type of antenna with a cable television network attached to it or cable service. · (ii) made by a person to the proprietor of a Direct to Home (DTH) Broadcasting service by way of contribution, subscription, installation or rent or security or activation charges or connection charges, or any other charges coUected in any manner whatsoever for Direct to Home (DTH) Broadcasting service with the aid of any type of set top box or any other instrument of like nature, which connects television set at a residential or non-residential place of a connection holder directly to the Satellite. Provided that any person liable to pay tax under this Act, shall maintain a register showing the number of connections provided, names and addresses of subscribers, amount of payment made by subscribers every month. number of channels exhibited to subscribers and connection charges collected in any manner, ' (ak) "Week" means rhe day commencing from Wednesday. (al) "Year" means a financial year Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Cinematograph Act 1952, Cable Television Networks (Regulation) Act 1995, The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, Indian Telegraph Act, 1985, the Indian Wireless Telegraph Act, 1933, and Jharkhand Value Added Tax Act 2005 : The Rules and the Notifications made/ issue under the said Acts.