Amendment status not verified — confirm the current text below against the official source.
(I)This Act may be called the Tripura Entertainment Tax Act, 1997. (2) It extends to the whole of Tripura. (3) It shall come into force on such date as the State Government may, by notification in Official Gazette, appoint. In this Act, unless there is anything repugnant in the subject or context; Detinitions. 2.(a) "admission" means admission as spectator or as one of an audience or as a participant to any place where entertainment is held. (b) "Cable Television Network" shall have the same meaning as defined in the Cable Television Network (Regulation) Act, 1995. (c) "Commissioner" means the Commissioner of Entertainment Tax appointed under section 5 ; (d) "Entertainment" includes any theatre, circus, cinematographic or other exhibition, video shows for public, performance, amusement, game or sport, cable television network and any other class of entertainment that the State Government may notify, to which persons are admitted for payment ; (e) "Payment for admission" includes : (i) any payment for seat or other accommodation in any form in a place of entertainment ; (ii) any payment for a programme or synopsis of an entertainment ; (iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get ; (iv) any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make in any form as a condition of attending or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission; (v) 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 payment involving tax or more tax is required ; Explanation :- any subscription raised or: donation collected in connection with an entertainment in any form shall be deemed to be payment for admission. (f) "person" means and includes (i) an individual, (ii) a Hindu undivided or a joint family, (iii) a company, (iv) a firm, 2/6 (v) an association of persons or body of individuals whether incorporated or not, (vi) a Department of any Government, (vii) a local authority, and (viii) every artificial juridical person, not falling within any of the preceding sub-clauses ; (g) "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 ; (h) "State Government" means the Government of Tripura; (i) "Subscriber" shall have the same meaning as defined in the Cable Television Network (Regulation) Act, 1995 ; (i) "tax" means Entertainment tax payable under the Act ; (k) "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 of the rules made thereunder, and a 'duplicate ticket' means a set of tickets used or intended to be used otherwise than in accordance with this Act or the rules made thereunder ; Tax on payment for admission to entertainment.