Jharkhand Entertainment Tax Rules, 2013
State Rules of Jharkhand · 201235 provisions
The enactment
| Type | Rules |
|---|---|
| Year | 2012 |
| Jurisdiction | State of Jharkhand |
| Status | In force as published by the source |
| Provisions published | 35 |
| Subjects | taxation |
Full text, provision by provision
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- Section 2 Definitions
- Section 3 Application for registration
- Section 4 Deposit of security by Assessee/Proprietor
- Section 5 Certificate of registration
- Section 6 Amendment of registration
- Section 7 Cancellation of certificate of registration
- Section 8 Notification of hours of entertainment
- Section 9 Ticket
- Section 10 Season tickets and ticket for series of entertainments
- Section 11 Conditions relating to printing of tickets
- Section 12 Return in respect of tickets printed
- Section 13 Authentication of tickets
- Section 14 Application of Rule 13
- Section 15 Conditions relating to issue of tickets
- Section 16 Suspension of shows
- Section 17 Transfer to different parts of a place of entertainments
- Section 19 Payment of fixed sum in lieu of tax payable under the Act
- Section 20 Payment of fixed sum in lieu of tax payable under the Act by cable operators, operating cable television network and Direct-to-Home Service Provider
- Section 21 Payment of tax in cases where admission is controlled by mechanical contrivance
- Section 22 Application for exemption from payment of tax under section 9
- Section 23 Register of tickets issued
- Section 24 Returns
- Section 25 Return in respect of Entertainment through cable operators, operating cable television network and Direct-to-Home Service Provider
- Section 26 Inspection book
- Section 27 Payment of tax by the Assessee/Proprietor
- Section 28 Advance payment of entertainment tax
- Section 29 Method of payment
- Section 30 Submission of challan with return
- Section 31 Prescribed authority under sub-section (3) of section 24 and section 25
- Section 32 Period of Assessment
- Section 33 Notice of hearing
- Section 34 Assessment
- Section 35 Notice of demand
- Section 36 Fees
- Section 37 Grant of copy
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