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Section 87: Liability to pay theatre-tax.

The New Delhi Municipal Council Act, 1994Central Act · Act 44 of 1994

Every proprietor, manager, or person-in-charge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre-tax and shall pay the same in advance before the commencement of the performances or shows:

Provided that the Chairperson may, with the approval of the Council, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period.

Where this provision sits

ActThe New Delhi Municipal Council Act, 1994
Section87
Marginal noteLiability to pay theatre-tax.
JurisdictionCentral
StatusIn force as published by the source

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