(1) In respect of any cinematograph exhibition to which persons are admitted for payment, there shall be charged, levied and paid to the State Government, in addition to the entertainment tax payable under this Act, if any, a tax (hereinafter referred to as show tax) calculated at the following rates, namely :--
(a) in respect of cinematograph exhibition in any municipal area at the rate of 1[five paises for every person admitted to such exhibition,
(b) in respect of cinematograph exhibition in any area not included in clause (a) at the rate of 2[three paises for every person admitted to such exhibition.
(2) The show tax shall be recoverable from the proprietor.
6. Entertainment tax shall be charged, levied and paid on all free or complimentary passes or tickets by whatever name called, issued by the proprietor of a cinematograph exhibition in respect of admission without payment to a seat or other accommodation therein and every person who is so admitted on a free or complimentary pass or ticket in a cinematograph exhibition shall be liable to pay the same amount of entertainments tax as would be payable by him had he been admitted to such seat or other accommodation on payment.
7. The State Government may, on the application of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (1) of section 3, allow the proprietor on such conditions as it may prescribe, to pay the amount of the tax due by means of a consolidated payment of twenty percentum of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax.
8. No person liable to pay an entertainment tax shall be admitted to an entertainment, expect--
1. Substituted by The Tripura Amusements Tax (Third Amendment) Act, 1990, w.e.f. 14.9.1990.
2. Substituted ibid.
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(a) with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not before used) issued by the State Government for the purpose of revenue and denoting that the proper entertainments tax has been paid,
(b) in special cases, with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted, unless the proprietor of the entertainment has made arrangements, approved by the State Government, for furnishing returns of the payments for admission to the entertainments and in the case of cinematograph exhibition, also returns of admission to seats or other accommodations without payment on free or complimentary passes or tickets and has given security upto an amount and in a manner approved by the State Government for the payment of the entertainments tax.
9. If any person liable to pay entertainments tax is admitted to any place of entertain ment and the provisions of section 8 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding five hundred rupees, and shall, in addition, be liable to pay any tax which should have been paid.
1["Provided that the Collector may, before or after institution of a criminal proceedings under this Act, accept from the person who is accused of an offence, as aforesaid, a sum not exceeding rupees five hundred or double the amount of such tax, whichever is greater, in addition to the tax payable and compound the offence or, as the case may be, pass an order in writing and recording the reasons for there that no criminal proceeding shall be instituted against such person in respect of the same offence."
10. The provisions of sections 8 and 9 shall not apply to any entertainment in respect of which an consolidated payments is made under section 7.