THE PUNJAB ENTERTAINMENTS TAX (CINEMATOGRAPH SHOWS) ACT, 1954

VIII of 1954] THE PUNJAB ENTERTAINMENTS 307 TAX (CINEMATOGRAPH sHows) ACT, 1954 1THE PUNJAB ENTERTAINMENTS ‘TAX (CINEMATOGRAPH SHOWS) ACT, 1954. PUNJAB ACT NO. VIII OF 1954 Received the assent of the Governor of Punjab on the 10th April, 1954 and was first published in the Punjab Government Gazette (Extraordinary) of the 14th April, Act No. 1954,] 1 2 3 4 Year No. Short title Whether repealed or otherwise affected by legislation 1954 VIIT The Punjab Enter- Extended to the territories which, tainments Tax immediately before the Ist Novem- (Cinematograph ber, 1956, were comprised in the Shows) Act, 1954, State of Patiala and East Punjab States Union by Punjab Act No. 23 of 1957.2 Amended by Punjab Act 50 1963." Amended by the Punjab Reorga- nisation (Chandigarh) (Adaptation of Laws on State and Concurrent Subjects) Order, 1968. AN ACT to provide for levying entertainment tax on cinemato- graph shows exhibited in public in the State of Punjab. It is hereby enacted as follows :— Short title, ex- 1. (J) This Act may be called the Punjab Enter- {entand com. tainments Tax (Cinematograph Shows) Act, 1954. mencement, ee see Punjob Government Gazette " ‘For Statement of Objects and Reasons, (Extraordinary), 1954, pages 299-300. E "For Statement of Objects and Reasons, (Extraordinary), 1957, page 791. E *For Statement of Objects and Reasons, (Extrqordinary), 1963, page 19% see Punjab Govertment Gazette see Punjab Government Gagettc Pe eee © Scanned with OKEN Scanner NTERTAINMENTS TAX [Age N THE PUNJAB ENTERTA 5 °08 (CINEMATOGRAPH SHOWs) ACT, 1954 Vin (2) It extends to the [Union Territory of Chan digary (3) It shall come into force onl Such "date as the State Government may, by notification, Irect, Definitions. 2. In this Act, unless there is an inthe subject or the context — snant (2) ‘Commissioner’ means the Excise ang Taxation Commissioner, [Union Territory of Chandi. garh] or any other officer €mpowered by the [Centra] Government], notifi. » tO exercise the Powers of the Commissioner under this Acf. (6) ‘Cinematograph’ includes the Tepresentation of movyj of pictures, any apparatus for Ng pictures or series ing or any other place permanently equipped for exhibition of cinematograph films, (e) ‘Prescribeq’ Means prescribed by rules made under this Act. (f) ‘Proprietor’ in relation to this Act includes the management of the premises where the Show is held. ‘Substituted forthe Words “State Of Punjab” by the Punjab Reorganisation (Chandigarh) (Adaptation of La WS On State and Concurrent Subjects) Order, 1968. ._. "The Act came into force On the 4th May, 1954, see Punjab Government Notification No. 1857-E&T-(Ch)-54/358, dated the dth May, 1954, *Substituted for the Word “Punjab” by the Punjab Reorganisation (Chandigarh) (Adaptation of Laws on State and Concurrent Subjects) Order, 1968, ‘Substituted for the words “State Government” by ibid. © Scanned with OKEN Scanner ij of 1954] THE PUNJAB B NTERTAINMENTS TAX 309 (CINEMATOGRA PH SHOWS) Act, 1954 1 g) * * * * Ps (h) ‘Touring Cinema’ includes a cinema, which can be taken from Place to place for the purpose of displaying cinematograph shows. 3. (1) Except as otherwise inthis Act, there shall be levied, Charged an paid to shows. the *[Centra! Government], on all public cinematograph exhibitions to which persons are admitted on p an entertainment tax not exceedin such rate or rates as may from time by notification in the official Gazette é Levy of tax On expressly provided public. cients the information of all persons likely to be -affected thereby and it shall only take effect after the [Cent ral Government] have considered all objections received within a period of thirty days from the date of its publication, (3) Tax levied under sub-section (1) above shall be recoverable from the proprietor, 4. (J) For carrying out the purposes of this Act, Tins authorities. the Commissioner may be assisted by such other. person Or persons as the {Central Government] may appoint in this behalf, (2) The Commissioner or the persons appointed under sub-section (7) shall exercise such powers and Perform such duties as may be assigned to them under the Act or the rules thereunder. 1Clause (g) shall be deemed to have been omitted by the Punjab Reorganisa- tion (Chandiga’?) (Adaptation of Laws on State and Concurrent Subjects) Order, 1968. *Substituted for the words "State Government”’ by ibid. © Scanned with OKEN Scanner 310 THE PUNJAB ENTERTAINMENTS TAX fAgt . % > ‘ y JS wp No, V (CINEMATOGRAPH SHOWS) ACT, 1954 tH Deposit of secu- S. (2) The Commissioner May require niet. P prietor of any permanent cinema Premises hig Pro, prietor. tax under sub-section (/) of section 3 of the Act lable ina Government Treasury an amount t o five hundred rupees as security pledged With him (2) The Commissioner may forfeit the part of this security if he is Satisfied that sums Or under this Act duc from the proprietor cannot be re able otherwise. Covered (3) The Commissioner Shall, if he is i the proprietor of any cinema premises who has ie . that any security under sub-section (J) has ceased the pr’ ness of exhibiting cinematograph films and that nothine is due from him under this Act or the rul rules ther refund the security to the proprietor or his lega] heirs ’ Exemptions. 6. (2) No tax shall be levied on a public cinemato- (2) The {Central Government] ma : y, by general or specific order, exempt any show or class of shows or any proprietor or class of proprietors from the operation of any or of all the provisions of this Act. ri prea _ 7. (1) Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Every person liable to pay tax under this Act shall furnish to the Prescribed authority such returns as may be prescribed. (3) A separate return shall be furnished every fort- night, one pertaining to the period from the first to. the fourteenth of the month and the other for the period from the fifteenth day of the month to the end of the month. (4) The return for each period shall be submitted within seven days of the close of the period to whic it pertains: 1Substituted for the words (Chandigarh) (Adaptation of Law “State Government” by the Punjab Reorganisation S$ On State and Concurrent Subjects) Order, ' “ © Scanned with OKEN Scanner of 1954] rE PUNJAB ENTERTAINMENTS TAX 411 (CINEMATOGRAPH SHOWS) ACT, 1954 Provided that the prescribed autherity, for reasons to, be recorded in writing, extend the time for furnishing of the returns by a period not exceeding thirty days. (5) Tax payable under this Act for fourteen days shall be paid in advance by the proprietor of a touring cinema into a Government Treasury or the Reserve Bank of India at least forty-cight hours before the commencement of the first show on the first of the fourteen days for which the tax is due, The Treasury or Bank receipt showing the payment of tax shall be sent to the prescribed authority or such other officer asthe prescribed authority may direct, soasto reach him before the commencement of the first show on the first of the fourteen days for which tax has been paid. (6) Before the proprietor of any permanent cinema emises furnishes the returns required by sub-section (3) he shall,in the prescribed manner, pay into Govern- ment Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such returns, and shall furnish along with the returns a receipt from such Treasury or Bank showing the pay- ment of such amount. (7) If the person liable to pay the tax discovers apy omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him submit a revised return and if the revised return shows a greater amount of tax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment of the extra amount in the manner herein- fore provided, (8) Every proprie'or of cinema premises shall main- tain such account of shows held as may be prescribed. 8. If no returns are furnished by the proprietor Assessment of tax, of a cinema premises in respect of any period within the time allowed by sub-section (4) of section 7 ot if the prescribed authority is not satisfied that the returps furnished are correct and complete, it shall, within twelve months after the expiry ol such period, after © Scanned with OKEN Scanner I we to THE PUNJAB ENTERTAINMENTS TAX [Act N (CINEMATOGRAPH SHOWS) ACT, 1954 % Vi giving the proprietor a reasonable opportunity Of be: heard, proceed in such manner as MAY be prec cing to assess to the best of his Judgment (he amount ©SCribog due from any particular Proprietor, oF Refunds and 9. (1) The prescribed authority shaly in sme" prescribed manner, refund to a proprietor appiyin the this behalf, any amount of tax paid by such Proprie; Lor in excess of the amount due from him under ‘this either by a refund voucher, or at the option cf the Act, rrietor, by deduction of such excess from the amount tax due in respect of any other period. (2) The prescribed authority may remit the tay for any show which could not be completed for any reason provided he is satisfied that the ticket-holders have been refunded the price of their tickets in full. Notice of holdi . , of cinematommane 10. The proprietor of a touring cinema intending shows to exhibit cinématogre ph films to which the public is to be admitted on payment Shall deliver to the prescribed authority at Jeasi three days’ clear notice in writing of such intention. Productj ; inspection’ “24 11. (2) The {Central Government] may, subject to documents such conditions as may be prescribed, require the pro- Prietor of any cinema premises to produce before any officer of the Excise and Taxation Department, not below the rank of Sub-Inspector as may be prescribed, any accounts or documents, relevant to the shows as may be necessary for the purposes of this Act. (2) If any officer of the [Central Government] men- tioned in sub-section (J) has reason to suspect that the proprietor of any cinema premises is attempting to evade the payment of any tax due from him under ” Act, be may for reasons to be recorded in writing, sel2 such accounts, registers or documents of the proprict(l. aS maj be necessary, and shall grant a receipt for a s:me, and shall retain the same for such period as may ‘i found necessary, for examination thereof or for a prose¢ tion, | e or ran: 1Substituted for thewords “State Government”? by the Punjab Reibjects sation (Chandigarh) (Adaptatuon of Laws On State and Concurren Odrer, 1968. © Scanned with OKEN Scanner of 1954] THE PUNJAB ENTERTAINMENTS TAX 313 (CINBMATOGRAPH SHows) ACT, 1954 12. (1) (a) Any officer, as prescribed, — may enter Entry into and in- into and inspect any cinema premises while the show is fen bed proceeding or any place ordinarily used as a pace for graph shows are exhibiting cincmatograph films at any reasonable time "”*""* for the purpose of examining whether the provisions of this Act or any rule made thereunder are being com- plied with. on (b) Every officer so authorised shall be a public ot XL servant within the meaning of section 21 of the Indian Penal Code. (2) The piopiietor of cinema premises or {he owner or person incharge of any place ordinarily used for exhi- bition of cinematograph fi'ms shall give every reason- able assistance to the inspecting officer in the performance of his duties under sub-section (J). (3) if any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine, which may extend to five hundred rupees. Powers to impose 212A. (1) Where a proprietor commits any omission ecuniary oract specified in clause (a), or clause (b) of sub-section penalties. (1) of section 14, the Commissioner or any person appointee under sub-section (/) of section 4 may, after affording the proprietor area sonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax to which he is assessed or IS liable to be assessed, an amount not exceeding two thousand rupees. (2) No prosecution for an offence under this Act shall be instituted against a proprietor im respect of the same facts on which a penalty has been imposed upon him under sub-section (/)]. i i i ‘ fficer Bat of certain 13. (JL) No prosecution shall lie against any 0 Basak cert or nent ‘of the 17Central Government] for any act done or curporting ‘0 be done under this Act without the previous sanction of the ifCentral Government]. con — No. 5 of 1963. ab R «“ Government” by the Puja eorgani- ds ‘‘State State and Concurrent Subjects) Order, ‘Inserted by Punjab Act Substituted for the wor 1968. (Chandigarh) (Adaptation of Laws on © Scanned with OKEN Scanner ™ 316 THE PUNJAB ENTERTAINMENTS TAX [1954 . A (CINBMATOGRAPH SHOWS) ACT, 1954 ° “*t Vin (2) In particular and without prejudice (0 the lity of the foregoing power, the [Central Goye8 Mra, may make rules for any or all of the following march namely :— oets, (a) form of any notice, return, accounts or oy document which are required to be used kept under or for the purposes of this Ac .° (b) the mode of service of any nolice or orde; re. quired or authorised fo be served ; (c) the procedure to be followed on and in gop. nection with revision applications ; (d) the presentation and disposal of applications fo; exemption from payment of tax or for refunds of the tax or security ; (e) any matter which is required by this Act to be prescribed. i) * 8 x“ % ‘] _ Substituted for the words ‘‘State Government” by the Punjab Reorganizaticn ( Chandigarh) (Adaptation of Laws on State and Concurrenr Subjects) Order, 1968. *Sub-section (3) omitted by ipid. © Scanned with OKEN Scanner