(1) The State Government may, makes rules for carrying out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing power, such rules may in particular, prescribe.-
(a) all matters required by this Act to be prescribed ;
(b) the classes and duties of Officers appointed for the purpose of enforcing the provisions of this Act ;
(c) the procedures to be followed and the forms to be adopted in proceedings under this Act ;
(d) the intervals at which, and the manner in which, the tax under this Act shall be payable ;
(e) the dates by which and the authority to which returns shall be furnished;
(f)the manner in which refunds shall be made ;
(g) the fees, if any, for petitions, certificates and other matters :
(h) the nature of account to be maintained by a proprietor ; and
(i) for any other matter necessary for giving effect to the purpose of this Act.
(3) Every rule made by the State Government under this Act shall be laid as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of not less than fourteen days which may be comprised in one session or in two or more successive sessions and if, before the 6/6 expiry of the session in which it is so laid of the successive session aforesaid the Legislative Assembly agree in making any modification in the rule or the Legislative Assembly agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
Repeal and Savings.
28. (I) The Tripura Amusement Tax Act, 1973 and Tripura Cinemas (Regulation) Act, 1985 (hereinafter referred as the said Acts) are hereby repealed.
(2) Notwithstanding the repeal of the said Acts, anything done, or any action taken, or any proceedings started, or any appeal preferred, or any legal effect produced by or under the provisions of the said Acts shall be deemed to have been done, taken, started preferred or produced by or under the corresponding provisions of this Act as if such corresponding provisions were in force on the day on which such thing was done or such action was taken or such proceeding was started or such appeal was preferred or such legal effect was produced.
Schedule A. Admission to Cinematographic exhibitions including video shows where price of the ticket excluding tax is -
(1) Less than Rs. 3/- 50%
(2) Less than Rs. 20/- but more than or equal to Rs. 3/- 75%
(3) more than or equal to Rs. 20/- 100% B. Admission to all other entertainment covered under section 3 of the Act where price of the ticket excluding tax is -
(1) Less than Rs. 3/- 25%
(2) Less than Rs. 20/- but more than or equal to Rs. 3/- 50%
(3) more than or equal to Rs. 20/- 100%
Explanation: Tax calculated as per A and B above shall be rounded off to the nearest multiple of 50 paisa.
C. Tax on Cable Television network Rs. 10/- per subscriber per month.
THE TRIPURA ENTERTAINMENT TAX ACT, 1997 Short Title, Extent and Commencement.
Detinitions.
Tax on payment for admission to entertainment.
Tax on Cable Television Net-work.
Tax Authority.
Compulsory Licence.
Exemption from licence.
Licence by Commissioner.
Suspension of Licence.
Manner of Payment of tax and Returns.
Period of licence.
Deposit & forfeiture of security.
Liability of Payment.
Assessment of Tax.
Provision of tickets.
Refund in certain circumstances.
Recovery.
Interest payable by Proprietor.
Inspection.
Offences and Penalties.
Offences to be congnizable and bailable.
Compounding of offences.
Bar of suits in Civil Courts and indemnity.
Power to summon and enforce the attendance of witnesses and production of books of Account.
Appeal.
Delegation of commissioner’s powers.
Power to make Rules.
Repeal and Savings.