The Himachal Pradesh Entertainments Duty Act, 1968State Act of Himachal Pradesh · Act 12 of 1968
(1) Except as otherwise provided in this Act, no person shall enter an entertainment unless he is in possession of a ticket or a complimentary ticket or a pass or a badge supplied by the employer under this Act and no person liable to pay entertainments duty shall so enter without having paid, in the manner prescribed, the duty payable under this Act.
(2) A person who enters an entertainment without permission or surreptitiously, with intent to evade the duty payable under this Act shall, on conviction by a Magistrate, be punishable with fine which may extend to Rs.
200 (Rupees two hundred) and, in addition, be liable to pay such duty.
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