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Amendments in the Chhattisgarh Entertainment Duty and Advertisement Tax Rule, 1942

State Rules of Chhattisgarh · 193612,246 characters of text

The enactment

TypeRules
Year1936
JurisdictionState of Chhattisgarh
MinistryState Government
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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'c9ctntPlcf, cfi -<1'1'44lc1 cfi .=rm~ r~ (~.-cfi. 81410"1) fctffi~ ~ ~' ~.--Jicfi 26, ~ 2016 ~ ~ 10-31 /2016/cJT.cITT"(3n6f.)/~ (58) - 1fffi1 cf) ~ ~ ~jiU~ 348 ~ ~ (~) ~ 3Jjfl'<(Oj °ff, ~ fcrn1T cB1" ~ ~ ~ 10-31 /2016 /c11.cITT"(~.)/~ (58) ~ 26 ~' 2016 c.ITT ' ~ ~ '(!\Y<l41<:>1 ~ ~ ~ ~d~Eil-<I >lcfil~ld ~~~I 'ch'ulf!Jlct, ~ '<l'J44161 ~ .cw,~ °GQTT 3ll~~llj-HI'< ~ -1~_ (~.-cfi. f¾q1cft) ~~ Government of Chhattisgarh Commercial Tax (Excise) Department Mantralaya Mahanadi Bhawan, NayaRaipur-492002 NOTIFICATION New Raipur, Dated: 26/05/2016 No. F-10-31/ 2016/CT(Ex.)/V (58} - In exercise of the power conferred by Subsection (1) and (2) of Section 8, of The Chhattisgarh Entertainment Duty and Advertisements Tax Act, 1936 (No. 30 of 1936), the State Government hereby makes th~ following further amendments in The Chhattisgarh Entertainment Duty and Advertisement Tax Rules, 1942 (as amended):- Amendment

1. After Rule 8-B of above rules, following should be added:- 8-C. Payment of Entertainment Fees- ( 1.1) The proprietor of Entertainment will deposit Entertainment Duty on mandatory basis into the treasury via E-Chalan.

(1.2) The proprietor of Entertainment shall maintain a true account, separately in respect of tickets sold, for each occasion, for the performance or exhibition or show held in a day in Form T. and will submit its return through online to the district collector on weekly basis.

(1.3) In addition to Entertainment Duty the proprietor of Entertainment will also submit Additional Tax, Penalty, Interest, Composition Fees etc. via online E­ Chalan through website, https://excise.cg.nic.in of Excise department, Government of Chhattisgarh.

If the above website is disrupted for more than 3 days, then the district collector may permit deposit of duty through Bank Chalan on production written certificate from technical expert of treasury. Above payment will be only valid for the interrupted period.

2. After Form S. following Form T. shall be added:- "Form T" [See Rule 8C] Date Price of the tickets No. of Opening No. of of the class tickets Balance Tickets inclusive of duty Serial Nos.

From To

(1) (2) (3) (4) (5) ' No. of tickets Total number of Total no. of tickets No. of received tickets (Column 3 tickets sold Serial Nos. plus Column 5) Serial Nos .

From From To To

(6) (7) (8) (9) Number of Number of tickets Serial No. Price of tickets sold unsold admission of Serial Nos. Number of unsold From each ticket tickets on hand To (exclusive From (Column 7 minus of duty) To Column 9)

(10) (11) (12) (13) Entertainment Total duty due E-challan no., date Remarks duty on each on the tickets and period to which ticket sold it related

(14) (15) (16) (17) Signature of the proprietor (entertainment)

3. After Rule 17 Previous Intimation of the Commencement of an Entertainment of above rules, following should be added :-

(1) 17-A. Registration of Entertainment :-The proprietor of any Entertainment, in which tax-payment is embodied, will submit application to the district collector, seven days before the scheduled date giving details of type of Entertainment, Date, Time, Place etc. in prescribed Form U. online through website, https ://excise.cg.nic.in of Excise department, Government of Chhattisgarh. After receipt of application the district collector will verify/check the application and register within seven days and issue Registration Certificate online to the concerned applicant in Form U-A.

Provided that at present the Proprietor of Entertainments who are paying Entertainment Duty, are also required to submit application for Registration through the said website within 60 days from the date from which this _l, Notification takes effect.

To Sir, - . ' , i ' ,1 ' • , "I • , I ,..

.. _. ' ' . ', ~ . ,,. ' '· After Fonn T. following Form U and Form UA. shall be added :­ "Form U" [See Rule 17A ] Form for Registration of Entertainment District Collector

(1) Name of Applicant/Society/Firm/Name of Company

(2) Full Permanent Address and Local Address/Email Id and Telephone Number of the applicant

(3) PAN No. of Applicant Upload Passport Size Photo of Applicant ( 4) Copy of Memorandum of Article of Association of Society/Finn/Company ( 5) Financial Status of the applicant (Income Tax return copy of last financial year).

(6) Name of authorized representative

(7) Full Permanent Address and Local Address/Email Id and Telephone Number of the authorized representative

(8) PAN No. of authorized representative

(9) License number of the cinema, the date of issue of license and its validity period.

(10) Designation of Authorised officer by whom license has been issued.

( 11) The details of program of Entertainment event (Date, Time and Place)

(12) The rates and numbers of the ticket of different category

(13) The expected income from the sale of tickets

(14) The date of application Eclosu res : Documents Photocopies of

(1) Pan Card (2) License (3) Registration paper of Society/Firm/Company and Memorandum of Article of Association ( 4) Income Tax Return (5) Address Proof (Voter Id Card, Aadhar Card, Driving License, Passport, Telephone Bill) Decleration I/we have read/understood the rules and conditions of the The Chhattisgarh Entertainment Duty and Advertisements Tax Act, 1936 (No. 30 of 1936) and The Chhattisgarh Entertainment Duty and Advertisement Tax Rules, 1942 (as amended) made therein and if applied license is granted to me/us then I/we (applicant) are · committed to duly follow orders/instructions issued time to time in this sequence by ,venunent / Excise Commissioner / Collector I Deputy Commisioner / Assistant ~on1missioner/ District Excise Officer. If the above description is found to be false or wrong during check or after issue of License then my/our application/license/ Registration will be liable to be cancelled, and I will not have any objection for any financial loss incurred due to cancellation, for which I/We will not have any objection.

In addition to this this, fact is known to me/us that to give wrong or false statement is a punishable offense and criminal offense can be registered against me/us.

Date:

Place:

Signature of Applicant ____ _ "Form U" [See Rule 17 A] Registration Certificate Type of Entertainment and Place - -------- Registration No ------- Date of issue ------- Date of Validity - _____ _ This is certified that -

1. Name of Proprietor ofEntertainment-

2. Complete Address of of Proprietor of Entertainment - House No.­ Ward/ Street - City- District - the Entertainment is registered under The Chhattisgarh Entertainment Duty and Advertisement Tax Rules, 1942

5. The above amendment shall be applicable from 01.06.2016.

By order and in the name of the Govem~r of Chhattisgarh, v-tT~- (A.P. Tripathi) · Special Secretary

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