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Section 141: Liability to pay theatre-tax.

The Delhi Municipal Corporation Act, 1957Central Act · Act 66 of 1957

Every proprietor, manager, or person incharge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre-tax and shall pay the same in advance before the commencement of the performances or shows:

Provided that the Commissioner may, with the approval of the Standing Committee, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager, or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period.

Where this provision sits

ActThe Delhi Municipal Corporation Act, 1957
Section141
Marginal noteLiability to pay theatre-tax.
JurisdictionCentral
StatusIn force as published by the source

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