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5. ..s1Z1hre ~ 6l"f (~e'll;l'il) ir<IT <IT ~ 1,;lq;'R ~ ap;q ma .:m- ~ 'ic"<l<l i'i ~ c#r ~ if 3fR cl'IB '1 'ti ii Gi :,'j ci; <ilf ti-err fclq x o I SI RI q, c'i ci; rn,z ~ +; ,rn "' a.""'lffi <oT ro S1ffi~1n
6. ~ <>! :fti'4'1 ':!i 3f"l:1?I Fcvm ~ -q 3!R <!TR ~ . , . ...,, ><fu i:,rn ci; i,C"l1 q I "I i-1:., '( \J1 ., I c.p ~ <ilf cie<T fcl cl\! o I !,I ff! q, c'i ci; ~ m>c'f ~~gi;:CI ~ <ITT 10 s.Rlstm ma ~ <IT ,rm "fl'(: ~ ',Rf ftRR <f; rn,z ~ ~.,]~01 ef'1'aT <ITT 10 sd'f!st1a : u,'HI ,fl f<r1!f<! m 18 AN ACT to enact the Jharkhand Entertainment Tax Act, 2012 in regard to its applicability and enforcement within the State of Jharkhand.
Be it enacted in the sixty three year of Republic of India-
1. Short title, extent and commencement - (1) This Act may be called the Jharkhand Entertainments Tax Act, 2012.
(2) It extends to the whole of the State of Jharkhand.
(3) lt shall come into force on such date as the State Government may, by notification, direct.
2. Definitions - In this Act, unless there is anything repugnant in the subject or context,-
(a) "Admtssion" means admission as a spectator or audience and admission for the purpose of amusement by taking part in any amusements to any place including residence/hotels/clubs etc., in which an entertainment is held;
(b) "Amusement park" means a place wherein various types of amusements including games or rides or both (but excluding exhibition by cinematograph and video exhibition) are provided fairly on permanent basis, on payment for admission;
(c) "Antenna" means an apparatus or equipments or devices which receives televisions signals or other electronic signals which enable viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for exhibition of films or moving pictures or series of pictures, by means of transmission of television signals by wire or otherwise, where the subscribers set the TV at a residential or non-residential place. which are I inked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, on payment by the connection holder by any contribution or subscription or installation and connection charges or by activation charges or by rent or by security or by any other means collected in any manner with an intention to provide entertainment whatsoever;
(d) "Assessee" means a person or the proprietor of an entertainment: who receives payment for entertairunent(s) from any person or subscribers, whether by way of subscription, fixed charges, sponsorship charges, rate charges, admission charges, compounding [.JHARKHAND ACT 13 OF 20U] JHARKH.AND ENTERTAINMENT TAX ACT, 2012 vll<,!lll I 'ff ~ GNr s:1cf>1~1a fcl,m '1fRlT ~. ~ ~l'<tll<i \fi~\!:11-1 * 3lj'i:O~· 348 * ~ (3) * ~ '3"cffi ~ <Pf ~ ~ Ti ~ 1Tio tllis-11 19 t charges, lump-sum charges, rent, security or otherwise, and who is liable to pay entertainment tax under this Act;
(e) "Cable Operator' means any person who provides Cable TV service through a cable television network or otherwise controls or is responsible for the management and operation of a cable service for a cable television network and includes any sub-cable operator or any such agent, who receives signals from the principal for onward distribution of cable television network.
(f) "Cable Service" means the transmission by cables or programmes including re-transmission by cable of any broadcast transmission of television signals;
(g) 'Cable television network' means any system consisting of a set of closed transmission paths and associated signal, generation control and distribution or transmitting equ.ipment(s), designed to provide service for reception by multiple subscribers;
(h) "Commissioner" for the purpose of this Act means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes as appointed by the Government under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and includes any other officer appointed under Section 4 of Jharkhand Value Added Tax Act 2005 upon whom the State Government may by notification, confer all or any of the powers and duties of the Commissioner to carry out the purposes of this Act.
(i) "Complimentary ticket" means a pass or authority to enable a person or group of persons to secure admission to an entertainment free of charge or at a reduced rate of payment for entertainment;
U) "Com pounding" means a payment of tax in form of a fixed amount or a fixed percentage of gross collection capacity or gross collection or lump-sum payment or contribution for any specified number of shows in a specified period, irrespective of actual number of exhibition/ shows which may be held during such specified period.
Explanation I - "Gross collection capacity or gross coJlection ., in relation to cinematograph exhibition shall mean the gross amount calculated for total seating capacity or gross collection for the valuable consideration of the theatre/ cinema hall/ hall or any other such place where an entertainment is being carried on, which shall include tbe admission fees, tax calculated or such gross collection received on the basis of rate specified under sub-section (I) of Section 3 or otherwise, surcharge or such charges for any privilege, right, facility service or anything combined with the right of admission to any entertainment excluding maintenance charges as specified by "Urban Development Department" of Jharkhand.
(k) · "Direct to Ho:.o.e (DTH) Service" means a system of distribution of multi channel television programmes by using a Satellite system by providing television signals through Antenna direct or any other similar devices to the subscriber's 20 premises/hotels/clubs, without passing through an intermediary such as cable service;
(l) "Direct to Home (DTH) Service provider" means any person or proprietor or agency, who provide Direct to Home (DTH) Service, whether by means of "Set top boxes" or any such antenna or instruments or equipments or any other similar devices and includes the activation or renewal of such DTH service.
(m) "Entertainment'' includes any exhibition, performance, amusement, game shows or sports to which persons are admitted for payment, or in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television network or Direct-to-Home (DTH) Service, for which persons are required to make payment by way of contribution or subscription or installation or rent or security and connection charges or by any other charges collected in any manner whatsoever; but does not include magic show and temporary amusement including games and rides;
For the purposes of this clause - The expression "exhibrtion" includes any exhibition by cinernatograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it. or cable television network as provided by the cable operator incidental to cable service(s);
Explanation - For the purpose of this provision, exhibition shall include exhibitions in Multiplex Cinema Complex(s).
The expression "game" includes video games which are played with the aid of machine which is operated electronically or mechanically or electro-mechanically for the purposes .of entertainment or otherwise and The expression "temporary amusement'' means the amusement rides and games which are not provided on fairly permanent basis like in: amusement park or melas or fair.
(n) "Entertainment Tax" means a tax levied on ·"entertainment" under this Act.
(o) "Government" means State Government.
(p) "Month" means a calendar month;
(q) "Mnltiplex Cinema Complex" means an entertainment cum cultural centre or a shopping mall; which provides minimum of three theatres with a minimum total seating capacity of 750; and with such other incidental and connected facilities, as specified by the Resolution of Urban Development Department of the State Government issued in this behalf from time to time;
(r) "Notification" means a notification published in the Official Gazette of the Government;
(s) "Payment for entertainment'' includes - 21 ,
(i) any. payment made by a person who, having been admitted to one pan of a place of an entertainment, and is subsequently admitted to another part thereof, for admission to which a payment involving a tax is required; or
(ii) any payment for valuable consideration for seats or other accommodation in a place of entertainment; or
(iii) any payment for any purpose or valuable consideration whatsoever connected with an entertainment which a person is required to make as a condition of attending or constituting to attend the entertainment in a addition to the payment, if any for admission to the entertainment; or
(iv) any payment made by a person by way of contribution or subscription or installation or connection charges or valuable consideration or any other charge collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television network as provided by the cable operator; or
(v) any payment made by a person to the proprietor of a Direct to Home (DTH) service by way of contribution, subscription, installation or rent or security or activation charges or connection charges, or valuable consideration or any other charges collected in any manner whatsoever for Direct to Home (DTH) service with the aid of any type of set-top box(s) or any other instrument I equipment of like nature, or any other similar devices, which connects television set at a residential/ hotels/ clubs or non-residential place of a connection holder directly to the Satellite.
Explanation - For the purposes or this sub-clause any expenditure incurred by any co-operative housing society, residential complexes as valuable consideration or qy • the management of any factory, hotels, lodge, bar, permit room pub, or by a person or group of persons, for the purchase of any type of antenna or any other apparatus equipments for securing transmission through the cable network of cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television network an DTH service provider.
Cvi) any payment made by way of sponsorship or contribution amount for a programme which is organized only for invitees, without selling tickets;
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(t) "Period" .means 'week' or the 'month' or the 'quarter' ·or the 'year' as and when applied for the purpose of this Act.
(u) "Person" includes:-
(i) an Individual; (ii) a Joint Family; (iii) a Company;
(iv) a Finn;
(v) an association of persons or a body of individuals; whether incorporated or not;
(vi) the Central Government or the State Government or the Government of any other State or Union Territory in India;
(vii) a local Authority or any Authority established under any Jaw;
(v) "Prescribed" means prescribed by rules made under this Act;
(w) "Prescrrbed Authority" means the authorities as appointed under section 4 of the Jharkhand Value Added Tax Act 2005 (Jharkhand Act 05, 2006) and as specified under sub-section (2) of Section 4 of the said Act, to exercise and perform the powers and duties respectively conferred upon such authorities by or under the said Act, within the specified respective arca(s) mentioned in the corresponding entries of the said notification and as prescribed to carry out the functions, duties and powers: in order to carry out the purposes of this Act.
(x) "Pr'ogr-amme" rneans:-
(i) Exhibition of films, features, dramas, advertisement, shows, events and serials. through any satellite channel or video cassette recorder or video cassette player or through Direct -to Home (DTH) service;
(ii) Any audio or visual or audio-visual live performance or · presentation and the expression programme service shall be construed accordingly.
(y) "Proprietor", in relation to an entertainment, means any person-
(i) responsible for the management thereof;
(ii)connected in whatsoever manner with the organization of the entertainment, for any duration whatsoever; or
(iii) charged or entrusted or authorized with the work of admission to the entertainment; or
(iv) responsible for, or for the time being in charge of, the management of an entertainment, whether or not he has obtained Licence, if any, for a place of such entertainment under any law for the time being in force;
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(v) responsible for, or for the time being in · charge of, management. of cable operator providing cable connections from any type of antenna or peripherals 'Jr cable television network:
(vi) Any person including an individual, firm, company or body corporate or association or body of individuals, artificial juridical person, partnership firm, body corporate or a company registered under the Companies Act, l 956, responsible for or for the time being in charge of, the management of any entertainment or Multiplex Cinema Complex; or
(vii) Any person including by Government agencies or such companies registered under the Companies Act, 1956. and having licence to provide Direct-to-Home (DTH) Broadcasting service by the Government of India under section 4 of the Indian Telegraph Act, 1985 and the Indian Wireless Telegraph Act.
1933.
(z) "Quarter" means the quarter ending on the 30th June, 30th September, 31st December and 31st March
(aa) "Schedule" means the schedule specifying the rate(s) of tax payable for the entertainment(s) and appended to this Act.
(ab) "Seat" includes standing accommodation;
(ac) "Set top box" means an apparatus or equipments connected to a television set at a residential or non-residential place, complex or residential complex which receives encrypted television signals through dish antenna from satellite directly and provides decrypted television signals to the television set, which enables the viewers to tune into multi channel television programmes on payment.
Explanation - For the purposes or this sub-clause any expenditure incurred by any co-operative housing society, residential complexes or by the management of any factory, hotels, lodge, bar.
permit room pub, or by a person or group of persons, for the purchase of any type of antenna or any other apparatus equipments for securing transmission through the cable network of cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television network an DTH service provider.
(ad) "Sponsorship amount" means an amount paid (or value of goods supplied or services rendered or benefits provided) to the organizer of an entertainment programme by the sponsorer in lieu of advertisement of sopnsorer's product or shows or events or his brand name. etc
(ae) "State" means the State ofJharkhand.
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(af) "Subscribers" means a person who receives the television signal for the purpose of cable television network or for the purpose to Direct to Home (DTH) service or under any entertainment scheme.
(ag) "Tax" means 'Entertainment Tax' levied under this Act.
(ah) "Ticket" or "Season Ticket'' means a ticket issued by a proprietor of an entertainment for admission of a person or persons to an entertainment
(ai) ''Tribunal" means the Tribunal constituted under of Section 3 of Jharkband Value Added Tax Act- 2005;
(aj) "VaJuable consideration" means any cash or deferred payment and includes payment for entertainment -
(i) made by a person by way of contribution or subscription or rent or security or installation connection charges or any other charges collected in any manner ·whatsoever for television exhibition with the aid of any type of antenna with a cable television network attached to it or cable service. ·
(ii) made by a person to the proprietor of a Direct to Home (DTH) Broadcasting service by way of contribution, subscription, installation or rent or security or activation charges or connection charges, or any other charges coUected in any manner whatsoever for Direct to Home (DTH) Broadcasting service with the aid of any type of set top box or any other instrument of like nature, which connects television set at a residential or non-residential place of a connection holder directly to the Satellite.
Provided that any person liable to pay tax under this Act, shall maintain a register showing the number of connections provided, names and addresses of subscribers, amount of payment made by subscribers every month. number of channels exhibited to subscribers and connection charges collected in any manner, '
(ak) "Week" means rhe day commencing from Wednesday.
(al) "Year" means a financial year Words and expressions used but not defined in this Act shall have the same meaning as assigned to them in the Cinematograph Act 1952, Cable Television Networks (Regulation) Act 1995, The Prasar Bharati (Broadcasting Corporation of India) Act, 1990, Indian Telegraph Act, 1985, the Indian Wireless Telegraph Act, 1933, and Jharkhand Value Added Tax Act 2005 : The Rules and the Notifications made/ issue under the said Acts.
3. Incidence of entertainment tax - (1) Save as provided in sub section (2), there shall be levied and paid to the State Government by an assessee: a tax on the entertainment at the rate(s) as specified in the notification issued under this Act.
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(iv) for the sponsored programmes falling under clause (x) and
(ad) of Section 2, before commencement of such sponsored programll! es;
(v) for the cable operators, operating cable television network and Direct-to-Home Service Provider, and all other descriptions of entertainment falling under sub-section (2) of Section 3 read with
Provided that the State Government may specify different rate or rates of entertainment tax in respect to different categories of the entertainments for the different specified periods and for different specified areas.
Provided further that the rate of entertainment ta'< shall not exceed thirty percent of the value of gross collection /admission charge(s) I subscription(s) I contribution(s) I rent I security I sponsorship I activation charges or by any other valuable consideration(s) received or receivable for providing entertainment(s).
(2) Notwithstanding anything contained in sub-section ( l ), entertainment tax shall be levied in relation to cinematograpb exhibition on the proprietor of an entertainment at compounded rate(s) as specified in the schedule.
Provided that the State Government may specify different rate or rates of tax in respect to the different specified areas and for different specified periods.
Provided further the State Governrnenr may specify different rates in relation to the separate units of Multiplex Cinema Complex, depending upon their respective sitting capacity.