Amendment status not verified — confirm the current text below against the official source.
Definitions: – In this Act, unless there is anything repugnant in the subject or context, – (a) “Admission” includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment; (b) “Admission to an entertainment” admission to any place in which the entertainment is being held or is to be held and where television exhibition is being provided with the aid of any type of antenna with a cable network attached to it or cable television in residential or non- residential areas for which persons are required to make payment by way of contribution or The Mizoram Gazette EXTRA ORDINARY Published by Authority VOL - XLII Aizawl, Thursday 2.5.2013 Vaisakha 12, S.E. 1935, Issue No. 217 RNI No. 27009/1973 Postal Regn. No. NE-313(MZ) 2006-2008 Re. 1/- per page - 2 - Ex-217/2013 subscription or installation and connection charges or any other charges collected in any manner, whatsoever. (c) “Agriculture” includes horticulture and livestock breeding; (d) “Antenna” means an apparatus which receives television signals which enables viewers to tune into transmissions including national or international satellite transmissions and which is erected or installed for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television sets at the residential or non-residential place are linked by metallic coaxial cable or optic-fibre to a central system called the head-end, or a tuner or a similar device which enables Direct To Home [DTH] transmission of television signal on payment by the connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner, whatsoever; (e) “Cable service” means the transmission by cables of programme including retransmission by cable of any broadcast television signal; (f) “Cable Television” means a system organised on payment by connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television set is linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre- recorded video cassette or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder; (g) “Cable Television network” means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment designed to provide cable service for reception by multiple subscribers; (h) “Casual Show” means and includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performance or any other entertainment of occasional nature performed or held for a continuous period not exceeding seven days with or without break and to which persons are admitted for payment; (i) “Commissioner” means the Commissioner of Taxes appointed under Section 3 or the officer empowered thereunder to discharge the functions of such authority; (j) “Direct To Home (DTH) Service” Direct To Home Service [DTH] means a service for multi-channel distribution of programme direct to subscribers’ premises by up-linking to a satellite system. (k) “Entertainment” means and includes any exhibition, performance, amusement, game, sport, cinematograph show or video show to which persons are ordinarily admitted on payment or moving pictures or series of pictures which are viewed and heard on the television receiving set, with the aid of any type of antenna with a cable network attached to it or cable network or Direct To Home [DTH] service for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever; (l) “Live-stock” means and includes animals of every description; (m) “Payment for admission” means and includes – (i) 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; (ii) any payment for seats or other accommodation in a place of entertainment; (iii) any payment made for the loan or used of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get; - 3 - Ex-217/2013 (iv) any payment for any purpose whatsoever connected with an entertainment which 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; (v) any payment made by a person by way of contribution or subscription or installation and 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 network attached to it or cable television; (n) “Prescribed” means prescribed by rules made under this Act; (o) “Proprietor” in relation to any entertainment means the owner and shall also include manager, organiser and any person responsible for, or, for the time being, in charge of the management thereof; (p) “Society” includes a company, institution, club or other association of persons by whatever name called; (q) “State Government” means the State Government of Mizoram; (r) “Subscriber” means a person who receives the signals of cable television network or of direct to home service at any place indicated by him without further transmitting to any other person. In case of hotels, each room or premise where signals of cable television network or of direct to home service are received shall be treated as a subscriber. (s) “Tax” means entertainment tax levied under this Act; (t) “Ticket” means a ticket or a complimentary pass for the purpose of securing admission to an entertainment in accordance with the provisions of this Act. (u) “Video cinema” means any place where exhibition of cinematograph film or moving pictures or series of pictures in public, organised by playing or replaying of pre-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or video- scope or otherwise is provided for commercial purpose. (3) Taxing Authority: – The State Government may for carrying out the purposes of this Act, appoint a person to be Commissioner or empowered, by notification in the official Gazette, any official to discharge the functions of such authority. (4) Delegation of Commissioner’s power: – Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the official Gazette, delegate any of his powers under this Act to any official and any such official shall thereupon exercise the said power.