Amendment status not verified — confirm the current text below against the official source.
Tax on payments for admission to entertainment: – (1) Except as otherwise expressly provided in this Act, there shall as from the date on which this Act comes into force, be charged, levied and paid to the Government of Mizoram a tax, hereinafter referred to as the entertainment tax, on all payment for admission to any class of entertainment, at the rates specified below: – (a) In the case of games, sports, music or dramatic performances organised by any person, association, body or society – five per centum of such payment; (b) In the case of cinematograph exhibition, where the payment for admission is – (i) Rupees ten or less – Nil. (ii) Rupees fifty or less but more than rupees ten – 10 per centum of such payment. (iii) More than rupees fifty – 20 per centum of such payment. (c) In the case of Casual show other than those covered by clause (a), – ten per centum of such payment; (d) In any other case – ten per centum of such payment. Provided that there shall not be charged, levied and paid to the State Government any tax where the highest payment for admission does not exceed rupees ten. - 4 - Ex-217/2013 Explanation: – The rate of tax shall be charged and levied on the payment for admission excluding the tax and if the amount of tax so arrived at is not a multiple of one rupee, it shall be rounded to the next higher multiple of one rupee. (2) The Commissioner may, on the application of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (1), allow the proprietor on such conditions as it may be prescribed, to pay the amount of the tax due by means of a consolidated payment of twenty per centum of the gross sum received by the proprietor on account of such payments for admission to the entertainment and on account of the tax. (3) The entertainments tax, in the case of theatre, cinematograph exhibitions and circus and any other class of entertainments which the Commissioner may direct, shall be charged, levied and paid with effect from the date on which this Act comes into force. (4) Levy of entertainment tax on complimentary passes or tickets: – Entertainments tax shall be charged, levied and paid on all free or complimentary passes or tickets by whatever name called, issued by the proprietor, exhibitor or organiser of the entertainments in respect of admission without payment to a seat or other accommodation therein. (5) The liability to pay entertainments tax shall be on the proprietor of the entertainment. (6) The State Government may, by notification in the Official Gazette, vary the rates of tax under this Act and on such notification being issued, the rate of tax shall be deemed to have been amended accordingly: Provided that the rate of tax to be specified or varied by the State Government in respect of any class of entertainment shall not exceed fifty per centum of the existing rate.