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Section 6

The Tripura Entertainment Tax Act, 1997State Act of Tripura · Act 4 of 1997

(1) NO person shall carry on any entertainment where admission is given against payment unlesss he has been given a licence and possesses a certificate of the licence.

Provided that the commissioner may refuse licence to an entertainment if he is satisfied that :

(a) the proprietor has given any false information, which is likely to result in the evasion of tax;

(b) the holding of the entertainment is prejudicial to public safety, decency or morality.

(2) Every person required by sub-section(1) to be have licence shall apply for licence to the Commissioner 3/6 in the prescribed manner, and obtain a certificate of licence.

(3) On receipt of an application under sub-section (2) the Commissioner shall, if he is satisfied after such enquiry as may be deemed necessary that the application is in order, give the licence to the applicant.

Exemption from licence.

7. The State Government, may by an order in writing and subject to such conditions and restrictions as it may impose, exempt any entertainment or class of entertainment from the applicability of section 6 above.

Licence by Commissioner.

Where this provision sits

ActThe Tripura Entertainment Tax Act, 1997
Section6
JurisdictionState of Tripura
StatusIn force as published by the source

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