(1) A person admitted to an entertainment shall be liable to pay an entertainment duty at a rate not exceeding 1[hundred per cent] of the payment for admission which the Government may specify, by a notification in this behalf 2[XXXXXXXXXXXXXXXXX].
3(2) Notwithstanding anything contained in sub-section (1) and other provisions in relation to admission by tickets or otherwise contained in the Act, the Government may, accept, in the prescribed manner, lump-sum entertainment duty for any class of entertainment, in lieu of the duty chargeable under sub-section (1) and recover the same in advance per month from the proprietor other than the proprietor of a video exhibition having seating capacity upto sixty persons:
Provided that the proprietor of a video exhibition, exhibiting shows on payment and having seating capacity upto sixty persons, shall pay entertainment duty in advance and at a rate not exceeding rupees 30,000 per month as may, in the manner prescribed, be specified by the Government from time to time.]
4[(2-A) XXXXXXXXXXXXXXXXXXXXXXXXXXXX]
(3) A draft of the proposed order specifying the rate of entertainments duty referred to in sub-sections (1) 5[and (2)] shall be notified for the information of all persons likely to be affected thereby and it shall take effect only after the Government has considered all objections received within a period of thirty days from the date of such publication, and has notified the same again, with or without modification:
Provided that if the Government consider that such an order should be brought into force at once, the final notification may issue without previous publication.
6[XXXXXXXXXXXXXXXXX]
1. Substituted for the word “half” by H.P. Act No. 20 of 1971 Sec. 3 (1).
2. The words “, and the said duty shall be collected by the proprietor and rendered to the Government in the manner prescribed” omitted vide H.P. Act No. 13 of
1999.
3. Existing Sub-sections (2), (3), (4) renumbered as (3), (4), (5) and new sub-section
(2) added vide H.P. Act No. 14 of 1983 effective w.e.f. 21-7-83, sub-section (2) amended by Act No. 19 of 1986, substituted by Act No. 1 of 1991, Act No. 17 of 1991, and subsequently substituted vide H.P. 22 of 2000.
4. Sub-section (2-A) inserted vide H.P. Act No. 13 of 1999 and omitted vide H.P.
Act No. 22 of 2000.
5. In sub-section (3) word " and 2" added vide H.P. Act No. 14 of 1983, substituted as "(2) and (2-A)" vide H.P. Act No. 13 of 1999 and again subs for the sign, brackets, figure and word "(2) and (2-A)" vide H.P. Act No. 22 of 2000.
6. The proviso deleted vide H.P. Act No. 20 of 1970.
THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 7
(4) Until such time as the duty referred to in sub-sections (1) and 1[(3)] has been finally notified, the entertainments duty shall be levied at the rates in force in this behalf immediately before the commencement of this Act.
(5) The final notification specifying the rates of entertainments duty shall be laid before the Legislative Assembly at the session immediately following its publication.
2[3-A. Duty on complimentary tickets or connections.- There shall be levied and paid to the Government on every complimentary ticket issued or every complimentary television exhibition connection provided by the proprietor, the entertainment duty at the appropriate rate specified under section 3, as if, full payment had been made for admission to the entertainment according to-
(a) the class of seat or accommodation which the holder of such ticket is entitled to occupy or use, or
(b) the connection of television exhibition which its holder is entitled to get, and the holder of such ticket or such connection shall be deemed to have been admitted on payment for the purpose of this Act.]
3[3-B. Collection of entertainment duty.- The entertainment duty levied under section 3 shall be collected by the proprietor and paid by him to the Government in the manner prescribed:
Provided that the liability to pay entertainment duty shall not be affected where any proprietor does not collect the entertainment duty payable under this Act.]