(1) Save as otherwise provided by this Act no person shall be admitted on payment to any entertainment where the payment for admission is subject to entertainments duty except with a ticket stamped
1. The words "one thousand" substituted by "ten thousand" vide H.P. Act No. 14 of
1983.
2. For these appointments, see Notification appended.
3. Section "7-A" added vide H.P. Act. No. 17 of 1991. Sec-3.
THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 9 with an impressed, embossed, engraved or adhesive stamp (not used before) issued by the Government for the purposes of revenue and denoting that the proper entertainments duty has been paid.
(2) The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainments duty is payable, permit the proprietor, on such conditions as the Government may prescribe, to pay the entertainments duty-
(a) by a consolidated payment of a percentage not exceeding 50 per centum of the gross payment for admission to the entertainment at the rate in force during the period concerned; or
(b) in accordance with the returns of the payments for admission to the entertainment; or
(c) in accordance with the results, recorded by any mechanical contrivance that automatically registers number of persons admitted.
1[(3) Notwithstanding anything contained in sub-section (1) and (2) every proprietor providing any television exhibition connections shall-
(a) deposit full amount of entertainment duty due and payable by him in respect of each month within ten days after the close of the month to which the entertainment duty relates into a Government treasury or the State Bank of India and shall furnish to the Entertainment Tax Officer of the district concerned a proof of having paid the entertainment duty due in the prescribed manner; and
(b) maintain a list of connection holders and shall furnish a return in the prescribed form to the Entertainment Tax Officer of the district concerned quarterly within fifteen days after the close of each quarter alongwith the receipts of payment of entertainment duty for each month of the quarter to which the return relates.]