The Himachal Pradesh Entertainments Duty Act, 1968
State Act of Himachal Pradesh · Act 12 of 196824 provisions
The enactment
| Long title | An Act to provide for the levy of an entertainment duty in respect of admission to public entertainments. |
|---|---|
| Type | Act |
| Citation | Act 12 of 1968 |
| Year | 1968 |
| Jurisdiction | State of Himachal Pradesh |
| Ministry | Excise and Taxation |
| Status | In force as published by the source |
| Provisions published | 24 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Duty on payments for admission to entertainments
- Section 4 Calculation of duty
- Section 5 Payment made in a consolidated sum
- Section 6 Deposit of security by the proprietor
- Section 7 Entertainment Tax Officer and other taxing authorities
- Section 8 Posting of tables of rates of payments for admission at conspicuous places
- Section 9 Penalty on non-payment of duty
- Section 10 Admission of persons without payment
- Section 11 Method of levy
- Section 12 Entertainments exempted from payment of duty
- Section 13 Appeal
- Section 14 Powers of revision
- Section 15 Production and inspection of accounts and documents
- Section 16 Entry into and inspection of places of entertainments
- Section 17 Penalty
- Section 18 Offences and penalties
- Section 19 Power to compound offences
- Section 20 Recoveries
- Section 21 Delegation of Powers by the Government
- Section 22 Bar of certain Proceedings
- Section 23 Power to make rules
- Section 24 Repeal and savings
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