Save as provided under sub-section (2) of Section 3 of this Act, every assessee shall be entitled to collect, from persons admitted to the entertainment(s), an amount equal to the entertainment ta'< payable in respect to the valuable consideration of tickets or compl irrientary tickets or the sponsorship amount.
5. Payment of tax - Subject to the provisions of this Act and such rules as may be prescribed, entertainments tax shall be payable by every assessee for the following class of entertainments-
(i) for the cinematograph exhibition falling under sub-section (-2) of Section 3, before commencing of the week;
(ii) for the video exhibition falling under sub-section (2) of Section 3 read with serial number 2 of the schedule, before commencing of the month;
(iii) for the Multiplex Cinema Complex exhibition falling under sub-section (2) of Section 3 read with serial number 3 of the schedule, before commencing of the week;
26 $lli!-Oi0,s '1vfc (;,i'ttj€1Ji!01). 'tis!i41i! 27 ~. 2012
8. Admission to entertainment - (L) Save as otherwise provided in this Act, no person, other than a person who has some duty to perform in connection with the entertainment, or a duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment in respect of which entertainment tax is payable under section 3 except with a ticket or complimentary ticket.
7. Security - (I) Subject to such rules. as may be prescribed, the prescribed authority may require tbe assessee I proprietor of an entertainment to deposit as security an amount not exceeding and total entertainments tax chargeable for the full fortnight as calculated with reference to the number of exhibitions;
Provided that the said authority may - ·
(i) vary the amount of security form tirne to time if he considers this to be necessary;
(ii) forfeit the security in whole or part if the returns are riot furnished on the due date along with the receipt for the payment of the tax in respect of admission otherwise or if the returns are found to be incorrect and false.
(iii) adjust in the event of default, the amount of the arrears of entertainments tax due or penalty, if any, from the amount of security and direct the assessee I proprietor to make good the amount of security before the tax for the next fortnight falls due.
I serial number 4, 5 and 6 of the schedule: by 7lli day of the month after the expiry of the respective month.
Explanation - If the specified date happens to be holiday, the next working day shall be treated to be the payment day.
6. Registration of proprietors of entertainment - (I) No assessee I proprietor of any entertainment shall, while being liable to pay the entertainments tax under this Act, carry on the entertainments, unless such assessee I proprietor has been registered under this Act in the prescribed manner and possesses a registration certificate.
(2) Every assessee/proprietor required by sub-section (l) to be registered, shall make an application in this behalf in the prescribed manner to the prescribed authority.
(3) On receipt of an application, the prescribed authority shal I, if he is satisfied that the application is in order, register the applicant and grant him a certificate of registration in the prescribed form,.
( 4) When an assessee I proprietor of an entertainment in respect of which a certificate of registration has been granted under sub-section
(3) has discontinued or closed down his business as such assessec I proprietor, the prescribed authority shall cancel the registration with effect from the date of such discontinuance.
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11. Exhibition of the hours of entertainments and posting of tables of rates of payment for entertainments at conspicuous places - The assessee I proprietor of an entertainment shall, in the prescribed manner, communicate to the prescribed authority the hours of commencement and termination of entertainment or its temporary suspension or closure and shall exhibit at conspicuous place of the premises the rates of payments for and the amount of the entertainments tax due on such payments.
10. Power of Government to amend the schedules - The Government may, by notification, add to or delete or amend or alter any rate(s) as specified in the Schedule.
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