Bare ActsThe TRIPURA ENTERTAINMENT TAX ACT, 1997

Section 28

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(I) The Tripura Amusement Tax Act, 1973 and Tripura Cinemas (Regulation) Act, 1985 (hereinafter referred as the said Acts) are hereby repealed. (2) Notwithstanding the repeal of the said Acts, anything done, or any action taken, or any proceedings started, or any appeal preferred, or any legal effect produced by or under the provisions of the said Acts shall be deemed to have been done, taken, started preferred or produced by or under the corresponding provisions of this Act as if such corresponding provisions were in force on the day on which such thing was done or such action was taken or such proceeding was started or such appeal was preferred or such legal effect was produced. Schedule A. Admission to Cinematographic exhibitions including video shows where price of the ticket excluding tax is - (1) Less than Rs. 3/- 50% (2) Less than Rs. 20/- but more than or equal to Rs. 3/- 75% (3) more than or equal to Rs. 20/- 100% B. Admission to all other entertainment covered under section 3 of the Act where price of the ticket excluding tax is - (1) Less than Rs. 3/- 25% (2) Less than Rs. 20/- but more than or equal to Rs. 3/- 50% (3) more than or equal to Rs. 20/- 100% Explanation: Tax calculated as per A and B above shall be rounded off to the nearest multiple of 50 paisa. C. Tax on Cable Television network Rs. 10/- per subscriber per month.

Section 28 – The TRIPURA ENTERTAINMENT TAX ACT, 1997 | DailyLaw.ai