The tax shall not be leviable in respect of.- State Government hereby makes the followingrules, the same having been previously published as required. by sub-section (3) of Section ~5 of the said Act, namely:-
1. Short titl~.-These rules may be called the Madhya Pradesh Janapada Panchayats Theatre Tax (Regulation of Imposition, Assessment and Collection)Rules, 1996.
~. 2. Definitions.-In these rules, unless the context otherwise requires,- .. (a) 'Act' means the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 (No.1 of 1994); .
(b) 'Amusement' includes a cinema, drarna, circus, carnival or fate, tamasha, wrestling performarices or any other performance of amusement; .
(c) 'Cinema' means a representation on the screen of a real or imaginary incident by means of photographic filmor video tape;
(d) 'Circus' means any amusement in which horsemanship and other feats of bodily exercises are exhibited but this does not include one-man showsuch as cycle-jump, motor cycle-jumps etc.;
(e) 'Drama' means any stage representation by persons of incidents imaginary or real, and includes a mimic drama in which dummies are use as dramatic are use as dramatic personages and includes a musical concert or acts ofjugglery;
(f) 'Each performance' means everyperformance given in the course of a single day or night, be there one performance or more, to attend which a separate charge is made for each performance; . .
':':'0 ~~.. :'o~(g}~Manager'.til<;ludes.a. proprietor;. secretary or any 'person."respon~-=,~~,,. -'0:'-. - sible.for the arrangement of such performance and shall also include-a commission agent or contractor or any person who receives as an owner, partner or servant, the whole or pert of the earnings of such performance or any person who. issued passes or tickets or signs handbills of such performance;
(h) 'Tamasha' means any ancient form ofpopular entertainment which depicts the customs and manners of the society through a medium of a farce, mimicry, conversation, music or navatanki;
(1)'Tax'means a tax imposed under rule 3. .
-'- - ... . 3: 'Imposition >SubJecCto' 'the- proVtsIons'orthe'- Ace ciiid:to'Slich - ---., conditions and exceptions as may be prescribed to these rules, a tax on theatres, theatrical performances and other shows for public amusement may be imposed by every Janapada Panchayat on each performance of cinema, drama, circus, carnival or fete, tamasha, wrestling performance and any other performance of amusement as specified below:- Minimum Maximum per show. per show Rs. Rs .
..!
10 20 7 15 I [\" D .f U-'K);)UZ
(a) any amusement to which no charge is made;
(b) any amusement which is not open to the general public on payme~. ~