Amendment status not verified — confirm the current text below against the official source.
Definitions —In this Act, unless the context otherwise requires— » * (1) ‘admission’ includes admission as a spectator or as one of an audience and admission foi the purpose of amusement by taking part in an entertainment; (2) ‘admission to an entertainment’ includes admission to any place in which the entertainment is held; (3) ‘agriculture’includes horticultuie and breeding of animals of every description; (4) ‘entertainment’ includes any exhibition, performance, amuse- ment, game, sport or race to which peisons are admitted for payment; (5) ‘institution4 includes a company, society club or other association of persons by whatever name called, (6) ‘Local authority means— • ' I (a) in any City, the Corporation of that City; ' * * * ** • i i *» . ^b) in any Municipal area, the Municipal Council concerned; t - M >' /t , ;•>! •( (c) m any area within the jurisdiction of a Panchayat, the Pan- chayat concerned; ,, , (7) ‘payment for admission’ includes— (a) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher rate of tax is required; ° ' s ’ ‘ • » I I c . . ......................... (b) any payment for seats or other accommodation in a place of entertainment; and (c) any payment for any purpose, whatsoever connected with an entertainment which a person, is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment. (8) ‘proprietor’ in relatroh to any entertainment includes any person responsible for the management thereof. A I I