G OVERN MENT $IKKIM EXTRAORDINARY PUtsLISI{ED BY AUTHORITY GAZETTE No. 79 Cal}gtok, liriday, Sept€mber 19, t980 I-AW AND I,EGISLATIVE DEPAIITMENT NOTIFICATION No. ll LT-/80. Dated Gargtok, the 18th September, 1980. The following Act ofthe Sikkim Legisiative Assentbly havinq reeeived the assent of the Govemor on the 16th day of September. 1980, is h€reby piblisheJfor general infomation. SiKKIM ACT NO. 3 Ol'r98o. TIIE SIKKIM INTERTAINMENT TAX ACT, ,e8o. AN ACT to prcvnle for jmposition ofa kL{ on entertainmenb md other anrusements. Be it e,acted by th Legislative AssenrLll ol Sikkim in the Thi*y ffrst year olthe Republic ot India- ,. (,) This Act nay be .allcd the Sikkid EntertaintueDt Tax Acr, re8o. Short title, ex- (), lr "xL"nJ. ro rh. $h^,e or Sikr(inr. G) It shall cone into forcc on such date as the State covernment may, by notiff.ation in the o{6cial Gazerce, appoint.
2. Ir this A.t, lnless there is anythins repugnant h d1e (") "admksjon to d etcrtainmcni" inclxdes xirich dre cnterhnment is ltcldr "rg.hL]'um i,,-rLd . l,^fri1,1{, re rnd ti,F{o, k L-.edinq; . n , " r r a i , , ' , . , ' r ' ir,cl.rJ* :r\ dh,L,irio[. p.rjoTr.i amusm.nL,
Explanation:- The dhibition of news reeh, documentaries, advertisemeht, slides and .artooDs, whether trelore or during the exhjbition ofa feature fi]m is " ehtettai.hient" , "Governmeat" mmns the Goremmenr ofthe State ofsikkim! "iotiF-.,rioi hr.iD\ i nolirnrion p,rbli.h,d iq rhe officiil cJzFle; "nryNcnt tor ldnr ssion" jn(lrrdcs-
(i) aDy payini$t lrde by a pcrou who, having becn admitred to one prc ol r phcr: of cnrcrtainrrent is strbsequcnrly admitted to.,..r I In, rl. ..ul hr i,lnlision ro \hi.h., pJ)nrnr ih\oivinS Dx .r nrrt irY 'r r.,lur.€4: sdbject or contexi,- Definitions admission to ary place in
(b) G)
(d) G)
(r) tt) ,he N'ss'rnll:re r Lnr Pl1\' rsrrturi n' 'rLrL '1 "rlFr ']sociitio! or
(h) ,::,.,1::,,, :,;;,::- ; oi].., ",, ,","."",, ,...:,;ili,lX::,,1,,1,;i: liX.:il,'l:i:I' l:,.,- :. :' ;.1. ;t;',; ;:.lll ;1 ,:i1:: : j;,;:- il l : - :f: (n,c!rai,'ne,lr l;::'"1 ': : o: , ,i,;^ll.'1, 1,,::,-'.1"i',',.r ,,.. ", r. ', r',' I :- 1. J'l'';: ll::'; ' ' '"" r" "". : I'ilri,l,,1;i:,1-'j,;r:':ri::illi+:;:: ,;;;:I i ': ;' l::' '": ..,::; -,.,.:,,^:1..d;ilr,:1.",r,1 :r,ii;I,r.1r""" r "":, jn" :' .,fiir=l,jJfil*Jiif.j,l:::#i$:[X,'""" ,l'il'ii. ,f ".,.; ' ",'r" on r"a'orr ti'Let' ,. ,:. l, . . , ; ,r,n: c* or a<, -,,l ,"j,'""t " "1 ; :,'t"1,,"11 1i 1. -": :.*.l}"l,.lii:r' tff ,"i li:::" *' * I'r";lli :j,.;:;:: 1i:", . l: "' r .: I l;l,jl-:;",:l : nl;"i, ; I ll; , ,;, iili:;;: ',""'';: ."':',;.:'-1,,1'"",'"'; ,. "r'. 'd' ' ''"' l ' '" '' : l"t ': itl;' ; :: ;' j;li" 'l'::; ;rl:': i ':l l';; :l.,.i"" i r'" r'""1 115;; ''trr rcn.s ot rhc pavmerts ror 'dmhsion to the entcr- ,.,."'"1f ".. !!:::il,iiil'ii ::',:i*i., ",""""",::.':[.1;.ii.l] i]i,llli J""ii G) |',1 a c"t $rr:,'.i,:,1il:i,'ff i:i[:t1$*:1iii,ff ";,f'"::::::"'., """,.,"""" -' "'ii".r':":'.l;;h,.: lll,l[:tlirsriiii*l* n*-s,r'"]""I "'''::""'.:l ,;: i'I' I;':':;'1'r ''"' i'r,' t' ''t 'a .,.,,, .,.ii. .*,,.,.-, .. .,.. . ..,, | ,aq. o, L,:n.d,.; ,o.. pro! ihi'ion.*, . - 1.,")::::,;,;:;'l,::X'; "):11':l'"i:"'"d"'''' ;;n 'o 'Pron' iin'r cnlr) an( '" '' _ -. , nr. r, ,i ]e,'t in ' on_ il';il;t',,".".,1,..)".,tilgir"*i:*i:tiTitrillt*ii:nl:l*'t**m' ,'].'; ''l)','i,'.' i: -": P''r'rr ' .3 i il:-nr r.r5r.ll:bi. ro Par enrerainnrent tax is admitrcd to a Place olenter_ - - ..,,;,,' "j,;".,""'',"r r\,:r':F,nl " n'v -ror4'Irrr-,-'' ' ' '1.'", '',,"..,. " ":'h'ri'P o'r''dr'itrc'J 'l o"oli"'nbelol a la.-,,,.rt". ,.. 1"."f" '. .":y',,.t ol "'e'v iuch contnventioD io a 6nc not execdihg ruPees '-'-ti,'" n,..,,,..oi menr t.t'h:ll rot be chargerl on Payment roi admission to ExemPtions .. , -" , , , . . , . . , . . ' , ' " Co'crn"' '" i"'i''r o '" ' , ,, ., ' 'lo'. | .1" 'ol.' rrF 'r ' r'o ro [\''r lrcu '' r.li r.r r.l; .i. f ,','"'' \iror: 'r' 'r''"r"r ''r''J'\P''' 'ILl-'en''- 't' ; ,' u. .-,,-li .i.,'..1,"i,:i,,i,:.i,".1";:il.l;,".., -n",, . i."';o,-t " ' '" '; ' er"'q'dlJ 'l''Co'"nnerr $r'o' dF lror shall bc inal ;".,'. - rrr.lp'' ir'"i"'Jr''l'r' rl" -a 'na'o f'rr) ''i n' rili o,Do " t,] - 'o'r'r) ''L'o''r' lore' -l' )'d Lo|nrohr:o ' .., 'l J rl.dL.r.i"x nr i' '-o'J'd y ''' "r''r I i'''r.Ll:i'l_o'e) ',, ;r" " o,p',o,: "",-:1"i:,ir:,:. ;':,li; :;'"'":i: "i"ir,isi.,J:. .or.r. L',,.1' ',,i0,i., . ",,",,a,:.,... _. ted lor pr tlt, rtrd Lo ris s \o ' I o: rn '\frrl i..,,".ir.,.", r.r p'-.,J.'q,',' i":''.'r or !\r"\'|rr !o\''rv e\i''' or 'r Ji "'l(';:li,: ;,,,r;;r : ..,','-L,n r'd: ,, P' pro',:'' o.i ,:.e,r. i-,. ol '''c 'r ''o:'"l' 'l qo'"or rda"agtorr' .tr]nrc heJrh. 15 rlre,.\c nri\ L.,"',,,",.,"Co.-r,, ,,,- +.,,,r1"r \,,pr i''r"- rllr ",*r."i, I '''r nr"' ''''""' o"'r"' ''''orr5'' rri " or ."".,"tr" ", .'1,''. )'o'l''1: " ^,, ;;" i"; ". ".o,.1 ot o'''''n'n"'t r* srral be recorered as an a'**' *"iJifl3;i3"#" ,). (r) Anl olhrrtrr ^utl)ori3e'l Liy 'l1e.Go\t'N'e^t r1) orterrrl 1'1:rc oi 'nrFr- Entry of autho- ,.:." ,.1., l.r.:' r'1'a- t" "; ''d 'r"pL'o"r 'i1 "'J' 'p-'* rised pcrsons ;'.;'.;',, '".. '" 'o'. ror rl o ru'ro'coi\hc'(lghhlln"rf d'nons o,,h"A., .or.,,,r-.,.d ,". ,,::lil,t.:.1f ;"1 I "" o:.ror-,.(2) lL rii P"rson tre$nr or ob(r 1," 'r .,. ' r',, on ro 1) ^rl" Pt' '" ' rt ro"*l' h.L':' lr' Dl' "n''er il] : l. ^il:,i,,.',-r..'"ro''", l''1 'o' ' r'\ i't o|erol d \4'gi''r ''' ro r h' P i ot F\' n drnJ '".n:1i";i:.: . ,' uri.-J,oe rr r' or"\ rr rc "''|F'|'iot'"Jp L ' ...'-,,' 1. 'r '-'i '. ' -o , "ft rio : ' "' rl'r:" r' ' 'r 'oJ' ,o. (r) Ihc Governnert na1 nak" "r': i;;1";;';g the PJlmcnt or tlie ''nt€r' Power to maL€ tarnmei,itua gorcnlrvr.,'"vi"gr't"""ri''i'r'e'"'ir'"'lr"r'"ALr'rndinPdr yl;i111t1** i icJrr' 6""", h {., r^r,'c"rf l.i"r r'' 'r ri'r 'r L1l o"'k 'orlo rl' Llli"g ,r" ,.,",,,1 .,i1i. rt":i :i"l;i ,;i)i. l',l"ol,Ll", lsi su,i.1i,v r" realis"'tion ol the orte'tairmenl laxi " ' ',.' '",,, '"" rt"'r' '"ririt'' a 'r-ionoln' 'lrnoFp'r'o'ar1 "' :'';-'..',,:;;lJ.il"':-.),."j:.: ', in,,,.o',rv1."( L is 'e .,,"'..,',." ,'L' '"'"i "'"''' r" '''"' '"''-'"al c^rri\ " rorf '1"''ot' j.:"';," ",;;;..;r ;:. .,'nqpop,r."-d'or "r-i-'or b' nFi' ' or Ldr 'er' or *':l :..'i l: ..;",..p or.,n o,.,''kep, 'so, a oun rld'i\'',ni hins . -,,.-'., '. p'1,'1.'',J'' '"lr'l tl''n'oi"'or ol ''L'"'1oh r,,.r ..::or(rr' .l'f, r or "r''l t"''r-rngr''r'a1pro'c't') r\c l,;. :". ., ,."..,- r,1,q ','" r-J' ' lJ'r rh' -'J pro'i'on": '" ,;- r., " .i' i^'t or'""0'a""poi J tr ps: ..,, l.f,nLI..or"co" 'u'''or 1l ra''l'u''d '1Jcr(5 \1' , ^. ' ,. ",".,i,' ",,. rl 'i'p' '1' ^l ''ffli "r' '' lor c|rPrron r'o '' f'v' -.., ",''r" ' , ' ':'i'"" ' rdx nrJ' u "r"' rr-P r,v"io h n'r '" A' r: ' " ,',;'" ;.,,'"''"' ""''''"''" "'""' 'r o L\c 'Ldi'1'e I Iicence for entcl. t'l ll '1r f.r..n rrs in."'rrr"nriJr' o,' n\ i'il- lo orrlil\ sir" iny iuch .,,...h"L'.ll,,,,,',;"i,r".nh,l.r.JNa"li'rrJr".L'lr_1 "ir'r'sl'e"rol i'ilioH'!n'nto a finc ^.t cxc.eding two lnrndrcd ruPees' " N^^iLhsrrnJ',,r r,t,l,inE,on!inc,i i, u; orJr' Lu ano wi'holrr Pr'iudi'P Io rr.,..-.:.i,*ol.cr_ou..,h.-Ui"r,,IMa!i'trdt'mlyb)orJ"'rer'ol'eorsusPerdan) ii.. ,1.. ,-. ,,, . "'- ' .:'",ent otnrcd rrndei"rv l'w ior rhF time treing in lone' ir rhe .;',,;,,,, ;i *.r,' ", ",.'":"' ir, on\:, rcd ;nd", tr.c Pro\iion' or !lris A't A 1,,"i "l ,r.. ..,t". .t .rr s- -.mmrn,.. r.d i,nmedirL, r) ro th. ProPridor who may "PPear ',it,,,o."",',"n'orr,hohr'"r^''h Co\ern''nr mal s?e'iry h L|is uenarr h'thrn .n. n,,.,rhl,.n l\..1,r .1,hrl, rl"ril'" i\cerrcd orr hirr' llrc appeal r.hll hc fioal. I r,,l- rlior - I r I Il, 'rrl"r "r rhc Disrri t MrBi'Ltle Jrall Lci'Fned L,' Jurt s" "d il a t oPy r\' r"ol is Jelivcr'd to the nroorip.or in ucrson! .r ,l the Drcrricr Migistrat" i( satis' h"ja'''.,4' p"^'"t*Fr'' 'ann"rLc n'de Gcnbv amxation oi a;oPv o[ the order at a Prominent P]ace at thc site ot thc sid erte'hinnent' !') l'' rl'" I 'rn :' 'l rr' s 5'' l'or' rlr worJ li,fllcr' "r,l L l. ' I r I Ia rn l' l' ' li'cn'e or P' n"'r lor iFy cDtcrtainnrenr grante'l lry any iudlority' NoLr iLh r.n'l np "1'l'r':ns 'Untrin'/ rn "nr ^tl''r Lv lor dre nme Lcing :,-,.."rick.tro"ln..io-n'or..'i.rr.l",'.i 'l:''1 no( hc t'\old tur Proht L'/ Llre *"'",,',-';i,;,""",..,Fslkurricl'rfu'-dnis'ionrorne'rertlinnrenriorProfit .:'alr L" prnr.tuL.e $ ii h d 6ne noL lv' e'din6 r up' o rqo |urd""d' On rn,j 'rom th' rhis l' " all ci 'kin I N q' rclaring ro ,;.Lr tor r\i,liDrovilor,'hir'eIFenn'JcinrlisA('rndinlonejmmcdrdlelyL'erore .ucl' con,m.ru ''.rjnL, 'hrll sr .n'1 r'P' r' d' N.t$iLlLrr,li,,p'u.hreF,r,arr)rl irrg do"' or 'trtioi IdlFn or Pro'er ' 4i.",.;';" ,. .1 "' r". r-p"o' .t u"d''r rl'' rp'l J Srll'im L$' sldll bF Jeemcd to l*.: 1"." d.h.. or til. h o,'.omFFn(' d or ihlPos'd rndct LhF Pr vlrronr or m's ^cr -i.'hi.,i.'"r"inlo','.(thetime$l'rhiagwa'dun'or_'rrorrt'kenorProree'trngs conmenccd or tax tu Posed Plohi"riLion Repcai and savi!rSs By Order of the Goveinor, B. R. PRADHAN, Sesetaxv to tle Government of Sikkim, Law and Lesislative Department, Govern;ent of Sil(kim, F. No. 16 (84)LL[9. PRINTIID ,^J TI'B SIKKIM CC1,'EP.Ni"iEIiT Ei,E5S GCVEtrII.] MENT 5IK K IM EXTRAORDINARY FI]I]LISI.I6D BY ATITHORITY GAZETTE No 25 Gangtol! Thursdly, March 29, 1984 GOVERNMENT OF SiKKIN'I LAW DEPAI{TN'IENT CANGTOK, NOTIFICATION Dated the 2]rd March, 1984. No.3/LD/1984. ThF ,;llou;ns .Acr of(lle Sikkirn LeEil.li\c A<scrnbly having recei\cd the assenl of th.c.,'.J;;'";i";i;a'a"1,.ivi.'.ti.iqs+.r'herebvpubli'hedlorgcneralirrforrnarion:- THE STKKIM ENTERT,,\INMENT TAX (AMEND]VIENT) ACT, 1984 (ACT NO. 3 OF 1984) AN ACT to ame d the Sikkim Entertainmeot Tax Act, 1980' 122 3 19841 Be it enacted by tbe I-egislature of Sikkinr in tbe Thirtyfihh Ycar olrhc Republjc ol tndia a' lollo\\s:-
1. (1) This Aci mav be called- lhe Sikkim Entcriainn:'entTax sla ttjttc (Anrendment) Act, 1984
(2) It extco{ls to the vhole of Sikkin nP t
(3) lt shall come iDto foroe at once' 8 or t98a. 2- In the Sil&im Entertilinnicnt -tax Act,. 1980 (hercinafter Ancnd'nent af fu"r-d ;;;'ir,';;.i;;p"i 'q;t), i;' iii'i'" z' in clause (c)' after tbe 'ectian 2' *iia';;i,,iLttiir.i"r' a'nd rei6ie the wotd "iocludes" the words ;iieans ixtribition olfilfls and" shall be inserted' l, ln the princil?l Acl after s{tion 3. lbe following shall be inserled, nsmely:-- sections /ns.rir, o' hew se.tiais 3 A, 38,3C 'rA. (t, where.theenrerrainmentitrcylded-!1 ll9^::"TIlj; !:":,1-,"1!;::';i.ilffib;i;"*i;;i- *ii "*iii* -t# ".t :l1i:::::';:,i,*:iiz;,iai in a lurnp srrm not exceeding three thousand t]jPees ;;;ie''i;';'I;;! ,oi monrb a'. r\e Cot errr orer t -may. I rom tirne to Ilme, s,; r' lv rrorihcation. .Jecilv and hr\ira rcacrd to the foputiion drfferelt rites-rnay be .pecified for ditretenl areas in the Stete. 3il.
3C. Notwithsta;ldiog anythiiS contained in eny law relating io 61;11;ns1 pr6ced,re iol il'. til re be ngin 'or'ce in Sikl(.r. e\ery nn",i.. riroe. rt-. AcL lnd lhe !il'kinr ( ire lrc ReguL.rliun' Acr. iq;g.h"tl ." coPni/dble, ballablelno Lriable sun mar.ly bva Judi_ '0 D' / / 3' c; ,l \4agi.t-ate ofthc ,r' cl:'q 'ln \\Lr.rcncre lhsll len f\erroll'alc fou']d galhered aL a ,_r_*.e nhere enr.rrni,rnent is being pro\iC'd 'y \id:o eth;bition. Lhe l,,rrler, ol orotir,e th1. the perioni co SalhereJ are ner.1bers ol the i"rrri "r, ir ha\; bcen .rdhilt'd $irhoul pavn'cnr. for admi"ion .r,"iii,e o" rt',. pcr.on prnr:ding 'ucb en(er r i'lmcrt '' +. tn rhl S k\in'( i'e,nai Rc3lrl'rlion' \cl l1-8-
(a) il] section 1,-
(i) altel clause (a), the follov/ing clause shatl be ins. _red, n., _ne:I "(aa) 'ftIm" lrea s a cirenlatograph fi1m and'',cl-Je( al,) lrpc or c.j'rcile tf ln')1ing picrr,rc. or..,,cs of , o\ing pic,Jrcs- u'cJ in video cassettc player or rccorder'";
(ii) afier clause (d), ihe follo\ring ciause shall be inse{ted, nBmely:- '',cl \ideo L\hil'ilion _ meilns thc e\hib,liorr of nlnr LI_oirgh \rdeo cac'ette rec. rder or plr_ ver ard iilcludcs the exhibition oi lilln ihrough televisio or apparalus attached to tclevis:ion or the machine for transferring the film to thc television screen or any olher apparatus which sllows a film on screen tlirough any rreans other th:rn the cineua Proj3cto(";
(b) .rlrer 'cclton 4 Lhe [ollosi.1g st^tion )h,ll l-e insened. narnelv:-
1A. The proccd'rre lor prant ol l:rence. he fees pa]ablc thtrer^. rhe rrr,ns- c.ndiLion\ and Ieriilcllons !.lt'JecI lo wlllcn iif".., -,i he qrarred Lrnder rhi' A"t lor p.rblic e\hibir:on f.r,nernr o, a c'rlcnlllogritph incl.rdin: \ideo e\hibitlon siall be such as may be Prescrjbed"' 2 The nrovisions ol this secliotl and section 3D shall dl.o a np'y 'o r he ci (. r xi'lrne,rl pro\'6ed b) rid.o e\- hrhiri;n ov rn ar!o(iction oI (lub ol r r. '\-1 'cn lndividuals-. 'Ihe eniertainment tax onder lhis section shall bc payiLle n or,rh'y in aJrance in ..lch n.01.(r i( may be il .c.ic' by rhe Go.er,\rlcrl. l) nnr:fii-1ion' I hc r,r of-;er or ol rhe p.ace " hcrc enlerl. iarnent i' pIo_ !r.l:d bv'\ideo c\hiLrir;orr 'lrJ I, b.f,.re rbe liccn(e i. Lr-rtetl. rc requircd ro depo.,l :n 2rllounl roL e\cee_ Li-te thr'ee,hor..ard rLpecr rs lnay re rp:cir,cd by the Corsrnrren', l^V .lo,ifc:rior, ly ^ay ot .((,ur|ty lor 'lr palrnenr oi(llc enterlair) lrent irr -lldel (Llll'sc(- ,ion ( l) ot s.clion I \. SLr.h nrop-ieror.h rrl, by an rpllication irr urilirlg. in rrnl.. io rhe Corernr,rent or ',r oih.cr at'bolised bv it under section 9 of thjs Act the placewhere entert;inment ls provided by video exhibition.
(2) o) r1l
(2) Secretary to the Governme[t of Sikkim, Law DePartment F. No. 16(188)/LD/84. PI{I!'TED AT inr sircxlu covEPN,iEllr PREss, oANGToK GOVEBNMENT S!KKIM EXrliAriiiolNARY, PUBLISHED BY AiJI.HORITY GAZETTE No. 6/LDl98/ Garglok, \\'edrcsday. 7fi Octoltr, J998 No 220 COVERNMENT OF SIKKIM LAW DLPART]VIFNT CANGTOK, NOTIFICATION Dirred rhe 5th October, 1998 The followingAc! oflhc Srkkim Le!lsiaille Assemhlv baving receiled the asseol oi rhc coverEoron 23rd day olSePtembe., 199r isherebv Publisied for Seneral rBformationj' THE slKKlM ENTIRiAlrvMENT TAx (AMENDItIENT) rh. Fotrt-n irh Ye.r ot rhe R.tiuhlic Th6 Ac{ maY be .allla (hv SLkkLB Entnainm.nt Tlx (Am.ndmcno ACT, t9g3 (ACT NO. 6 OF l9!8) AN AC'] lu h ro daeod Lh( sikk,m Enledainnc.t Be ,t cnacled by lhe LegiF)ature ol Siklin ,n
(2) ll crrn,ls 10 th! *hob !rsilkio,
(l) l! shallcooeiito ioice rtonce .rj lnuresii E -r.e1q.'herr l"\ A.L lvbO rrck.uki (.iiid l 1 rb. "pno.pni Anr in,(uon :.-
(i) dilrclase (bl rhe iollo"insclaus.sh.u beiDs.rted, namelvi- "bb', cablerehvis od beans 3 synem or$nised bv anv prop.elor on pavneDtoi anr ";;rib.rion o, *b$ pli., or itrnaliario0 .hdles o.corn.ciotr charees or alv orher .s,i"." c.tL.deO ln a.i m-rcr *hdro.v{ rr.m rubscnbe6 rot.xhibiriod oa liLDs or ilJ.;" " r- ,' " 'a "'''on or kLe' 0. ,;,,t.-b. .i,. - e.r,!h.(i Dtr' 4r., .''..i "ed or tu..all:L aa., .rbl" o' ;;i.aa.*..,,.,.""..d-' .r.d!'Jo'Dedb\.hcorop'r.or'r 'B ar .L.I 4PPr-- od ""-;i.""" ".d.J*.*., ( p-r'l o. Roi)cd..d rrr I 'n' *.o.ios o.,r,rc.o. 1'd, ordn/orrc. rofrdlae'nhrch de
(2) alrerclalse(li ) thclollo*nrg.lJuj:shallbe erted,n6{olv: P., ' '. r r-l .o b) " ( D.oon 'oi h.\ P.! v.' '"..' '." ",",, ,on.,o ,e'"ckd,' ""J"" "i.'".".. '. k. 'n '.Ep.n.r.'olc... oIp''rr- o'.!''J' oiun, .O. p-e*.*, ol .,!i\ oI L.enma'on oI Glevirioo s sials bv etrc *h'J8 iit'i, i. r..". " . o r-c a e 'r 'r'Ld b\ ;drr-. .o. b| "'1 ".:'.''.'.cn'dl"l'le'eddenJ on ",-.." ",1- -"., ..'., {'.....Jd uD.'n..0..,'.cl-.01.\ar"r. 6i',"one-..0'. ",'.""..",'t,a. d!..."L.'L.-. .I) nqo1e. *bd roe''. L 2
(i) atld $e*ord "payh.nr", lheiollowinsslrall bcadded, namely:_or r 1 tde -d" ol tl-ssion erdr.r on r n tne xio olan! re of "niein", rrr " aok nrr -o,r arcrbcd ro.r o. rpb.e rei.,r . n. ro. $n.h a';o,.atEc-trll .o, a'. psyrelr q !o) orcont Du oDo_ .rt'r.pr.or or:rir-u:oocu 8i,o,unjo'o" chrrseicolrecteLlin.n) manner$halsre''.
(ij ) i. rt! Explansrion, alr$ lhe word'e,r.rrainmenr"the fo o{i.sshall b. added, ''aid ako incLudes any crhrb(ior hy .i.emalo8riph luding video exhib rion or Lelelison exhibrlion wLlh lhe aid olaiy qpc.l anlcnna *nh . €ble ndsor[ atkchrd (oiror.abl.ielevision, Iorrhcprrnorcolrinrmnringiig.Jls !osubscibes'; (41 '!.lr!s (l) alur s!b-.l.un {iy),lirc iollo*i.g sub-clduse shall b. n*ied, ''(v) anypoyhe nad. by{ suhs.riborby{ayol.oninbulonorrn an ioi .horS.r.r.o.n(.. on \" 9-. o- 0j . o.h.. .) ".s- .,It, reJ fr, ojop... o, n e, j " 5. n.r rb"..o,\er lvr kk.. or.'l'b on L rn rn. ) l o .n, r,* oio.n r.trnn" "..n -ao,.
(5) ,d claur (g) aicr rhe Nord "lLrsreol rhe aollowDg shaLl be add.d. naFely!''or r(+on. blc tor, o. ior .hc r re hc,e rn . rg" oI ral"eerenr or pro,io ng o. r , 0l!.n,1B or op.,a ng rbk -or Fll 01 l:om Jry ryle oI di1 ankr oo o. oote rehvisionr ehcrher or iot hc has obrai.ed Licen.c or Cduti.lle or Resistrarior, iIany, for such cnrcrlainmenr undor any law lcr rhc rim. beDgin Iorce'
(6) anerdaus (h) rheiollovi!g claus.shrll bc inscfi.d, nanely: ''(i) '1ax E.a.sano0c aiinenr ex l.vied und.!lhir Ac! 1 Inrhepr.n..parA!r. ^ e or 'A, ir.ro ..'.0. {.,ro.r0-*or4.'.r(re.r.ou!no .nd tupce. ,, .tb .rbr fto In ihe priicj|al Acr, Bicr5edion 5, rhc folloi 0gscction shaltbe inscrled, neiely: ')q ',, \or$nl'c'i's"1,rh. !.on'aid r.e..o. l, 1c,.8, - dJ .ot,h" A. nc* !dll r.,?oJ" p.ioor 't. l.oprieror o ..,Sal Co, n1.nj ... . :. pc... ... j I e.o e D.. ,.n. dJe bt e,eh rrb{. h brra)o$'.rourolor ub.nt .o1r- n..itro" ,-o ..-"Ntr,n.ro:, o Jn! Jrl . .5"rge\ .oll.ckd n ,1, 0-r .1-J..or.(r. r" r . nropr.dm io ke e\h biro, o r. r o' r o, 1i pr..!re....'i I p.'.r. o. n.",.'ot ooj r.pe ot o... anGnna ordblcrelrvision' ,2r ql."...he,uabcio..'o.nDr.-'.:{r. I" p" .oo J-r nr ie I d.r. ,..pz' r cp'on e.o_ nall !.., pi)r s'.,pl.-b..ro;',..F-?kpric..b.o_.oq .rb-,i-..on,li'or"LClo ,oo r^1r , n(r,.e J\e pl6.l ,l rne ra,r\.dbiLid$..b.<...o , t" b.DdJr,d.,.-.nF..ooa.d 0 ,", ..*, r*,, o ro.rnsd'.nri..J,'1-r 'r Iei.Jo..nr r/ocut dLc anr.nn. o'.rol.'.1!\ r.on shJlILrnr )d.. . Jn atar.r g ronr nte. ot:ooi{rron rotdc..10d tlrepa)n.rro tllro.u.t J.i.er.in._.\rBnnfl ardy,rh.0.-.hpflroo By Order of the Covernor, l. T,D RINZINO Secretarr- ro Lhe Cov1. ofSikkim, Law Department. F. No. l6 (188)LD/88-98 Prlnted at Sikkim Coversmenl Press, Canstok. THE SUBSEQUENT AMENDMENTS TO THE SIKKIM ENTERTAINMENT TAX ACT, 1980 (ACT NO. 8 OF 1980) AMENDED AND UPDATED UPTO OCTOBER, 1998