THE PUNJAB ENTERTAINMNTS DUTY ACT, 1955

THE PUNJAB 1955] DUTY ACT, 1955 A NMENTS 345 THE PUNJAB ENTERTAINMENTS DUTY ACT, 1955, TABLE OF CONTENT Subject s sections kd J. Short title, extent and commencement, | 2. Definitions. 3, Duty on payments for admission to entertainments. . Payment made in a consolidated sum, 4 5. Deposit of security by the proprietor. 6. Entertainment Tax Officer and other taxing authorities, 7 . Posting of table of rates of payments for admission at cons- picuous places. 8. Penalty for non-payment of duty. 9. Admission of persons without payment, 10. Method of levy. 11, Entertainments exempted from payment of duty. 11-A. Appeal. 12. Powers of revision. 13. Production and inspection of accounts and documents. 14. Entry into and inspection of places of entertainments. 14-A. Power to impose pecuniary penalties on proprietors of entertainments. 1S. Offences and penalties. 16. Power to compound offences. 17, Recoveries, 18. Delegation of powers by the Government. 19, Bar of certain proceedings. 20. Power to make rules. 21. Repeal and savings, © Scanned with OKEN Scanner . pb. Act XVI] THE - PUNSAB ° ENTERTAINMENTS 4955 ° P puty ACT, 1955, 347 UNJAB ENTERTAINMENTS DUTY ACT, 1955. Punjab Act No. XVI of 1955. iTHE P aived the assent of the Governor of Punjab [Rees 4 November, 1955, and was first published in the punjab Government Gazette (Extraordinary) of the Ath November, 1955.] —~_—_-_oo el 1 2 3 4 —_ —_—_—— No. Short title Whether repealed or otherwise yeat . affected by legislation 1955 xvi | The Punjab Entertain- Extended to the territories _ which, ments Duty Act, 1955 immediately before the 1st Novem- ber, 1956, were comp i in the States of Patiala and East Punjab States Union by Punjab Act No. 23 of 1957? Amended by Punjab Act No. 32 of 1957 Amended by Punjab Act No. 5 of 1963* Amended by Punjab Act No. 28 of 1963° Amended by Punjab Act No. 25 of 1964 2 Amended by. Punjab Act No. 10 of 1965? Amended by the jab Reorganisa- tion (Chandigarh) ‘Adaptation of Laws on State Concurrent Subjects) Order, 1968 [lL see Punjab Government Gazette (Extra- wake Sant apt nt Ra i it and Reasons, see Punjab Government Gazette ( a | - dinar) SE Otis and Reasons, seé Punjab Government Gaz ette - a or Hone Qbiects and Reasons, sé Punjab Government Gazette : * ra- i and Reasons, seé punjab Government Gazette ( - a ordtnagy) 196k pa ses Obiects ane Reaso ns, see Punjab Government Gazette (Bxtra- or any ‘Statement of Objects and Reasons, see punjab Government Gazette (Extra- ), 1965, page 465. © Scanned with OKEN Scanner ~~ ENTERTAINMENTS [Ace ee ee Due te “No, An ACT ; : the levy of an entertainments duty in» ‘0 Seddons i Public entertaj “ments, e "Deo, it enacted by the Legislature of th in the Sc Year of the Republic of Ind itle, exte I. _() This Act may be called “Become” ments Duty Act, 1955. men; © State of Py; 1a as Follows V@ the Punjat Entertaj, i [(2) It extends to the whole of the *[Union territory of Chandigarhy,] (3) It shay Come into force at Once; 2. Ip O an entertainment? includes ad- any place in Which the entertain. Ment is being held OF is to be held ; (6) Commissioner’ apeaus the Excise and Taxation ion territory of Chandi- > for the time being : tainment Tax Offi 2PPointed cer’ means the officer a5 such under thig Act : ment’ includes any exhibition, per" ormance, amusement, £aMe, sport or Tace to Which p S ate ordinarily admitted on - 32 of 1957, Section 2, - WOrds ** ate of Punjab” (by ithe ¢ Punj izati arh) (Adaptation f Law on Stats and Concurrent S <i Oofesnization Substituted for the Word « ubjects) Order, 1968. unjab” by ‘big, r CG Scanned with OKEN Scanne 955 THE PUNJAB of 1 BNTERTAI DUTY ACT, 1955. MENTS 349 (ce) ‘payment for admission’ includes (i) any payment made b , any part of a place wot admitted to and in a case where suc sequently admitted thereof for admission to vhich Patt tional payment is req or not . ‘ , whether actually made (ii) in cases of free, surreptitiou or concessional entry; whether ‘with without the knowledge of the proprietor the payment which would have been made if the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission]; (iii) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertain- ment ; (f) ‘prescribed’ means prescribed by rules made under this Act ; ietor’ 1 tertainment (g) ‘proprietor’ in relation to any en fncludes the owner, partner or Laas re ponsible for the managemen ; (n) ‘Government’ means the Central Government; and . the pur- (i) ‘ticket? means the pass, Of token for the B ur pose of securing admission to a | ‘Substituted by Punjab Act No. 10 of 1965, section 2, f Punjab” by the Pusjab Reorgeabatituted for the words “Government of the Seiate and Concurrent Subjects? Ongee sation (Chandigarh) (Adaptation of LAW? © © Scanned with OKEN Scanner 350 «THE PUNJAB ENTERTAINMENTS —[Agy DUTY ACT, 1955 No, Xy Duty on payment 3. (J) A person admitted to an entertainmen, for admission be liable to pay an entertainments duty at a rate Sha} exceeding half of the payment for admission Which, Dot Government may specify, by a notification in this b the and the said duty shall be collected by the Proprietge lf, rendered to the Government in the manner Preserij (2) A draft of the proposed order specifying the of entertainments duty referred to in sub-section (2) sh be notified for the information of all persons likely to all affected thereby and it shall take ef ect only after th Government has considered all objections received wit ° in a period of thirty days from the date of such Publica. tions, and has notified the Same again, with or Without modification : Provided that :if the Government consider tha such an order should be brought into force at once, the final notification may issue without previous publi. cation : =. Provided Ffurther that Government may impose an entertainments duty on complimentary tickets at a rate different from that imposed on other kinds of pay- ment for admission subject to the maximum specified in sub-section (1). | (3) Until such time as the duty referred to in sub- sections (J) and (2) has been finally notified, the entertain- ments duty shall be levied at the rates in force in this behalf immediately before the commencement of this ct . *[(3-A) Notwithstanding anything in this section the amount of duty shall be calculated to the nearest multiple of five naye paise by ignoring two naye paise or less and counting more than two naye paise as five nay¢ paise]. tf | (4) The final notification specifying the rates of Cntertainment duty shall be laid before both the Houses of Legislature at the session immediately following its publication, | _———a ‘Inserted by Punjab Act No, 28 of 1963, section 2, © Scanned with OKEN Scanner THE PUNJAB ENTRY 55] ‘NTERTAINMEN ot 19 DUTY ACT, 1956 VENTS 351 _ Where the payment for AdmMisgio ‘ament 1S made in a Consolidated eyg, ot? a0 en : Ane Sum it (an ati yr contrib , 1 the fo ; ybscription ol ution to any society rm of q a CoMaOlatedd suey. or a tight of admission {, OF @ seagon tte ol entertainments during a " ecified aitment or privileges right, or acility combined with the or a admission without further payment, OF a reduc " ht of the entertainments duty shall be paid on the ed charge, the consolidated sum, but Where the te amount of tax Officer is of the opinion that the p; colidated sum or any payment for a tj ment for ae privileges, rights or facilit; nission to an entertainment, or ig ; a rssion to an entertainment, ducing @ re to secure : : a peri duty has not been in operation, the duty a alt bee the on such amount as appears to the Entertainment Fax Officer to represent the right of admission ai ment for which a duty is payable, to entertain- tors Payment, thade 5. The prescribed authority may prescribed, require the proprietor of a to deposit as security for payment of entertainments duty under this Act, an amount not exceeding one thousand rupees in a Government treasury, and the same shall be so deposited. In the Manner Deposit of security Nn entertainment °Y th »foPrietor, 6. For carrying out the purposes of this Act, the Entertainment Tax Government may appoint a person as Entertainment Officer and other Tax Officer and such other persons as it thinks fit toassist 2% "Yor the Commissioner. ' 7. The proprietor of an entertainment shall, in the Resting of tates manner prescribed, exhibit at the place of entertainment, fhents tor at. i : ne | ments for € tates of payments for admission and the amount of mission at con. entertainments duty payable on such rates. _ 8. (7) Except as otherwise provided in this Act, Penalty for noo” no person shall enter an entertainment unless he is in P*™*"or dur Possession of a ticket or a complimentary ticket or a pass ra badge supplied by the employer under this Act and v0 person liable to pay entertainments duty shall so enter Without having paid in the manner prescribed, the duty Payable under this Act. (2) A Person who enters an entertainment without © Scanned with OKEN Scanner ‘HE PUNJAB ENTERTAINMENTS /Act y; L 352 ee purty ACT, 1955 [Act No, xy, " ‘ssion or surreptitiously, with intent to, a ayable under this Act shall, on convietign’® th Magistrate, be punishable with fine which may by, to Rs 200 (rupees two hundred) and, in addition, be it able to pay such duty. — 9, Nothing in this Act shall apply to bona ¢: a without employees of the proprietor, who are on duty in conte payment. tion with the entertainment, or to the proprieto; wh Q ¢ on such duty. n . 10. (J) Save as otherwise provided by this Act ;, Method of levy. . person shall be admitted on payment to any entertai, ment where the payment for admission is Subject + entertainments duty except with a ticket stamped With an impressed, embossed, engraved or adhesive stan (not used before) issued by the Government for the pur. poses of revenue and denoting that the proper entertain. ments duty has been paid. (2) The Government may, on the application of the proprietor of any entertainment, in respect of which the entertainments duty is payable, permit the proprietor, on such conditions as the Government may prescribe, to pay the entertainments duty— (a) by a consolidated payment of a percentage not exceeding 50 per centum of the gross payment for admission to the entertainmet! at the rate in force during the period com cerned ; or (b) in accordance with the returns of the payments for admission to the entertainment - . . ny (c) in accordance with the results recorded OY all mechanical contrivance that automé _ registers the number of persons admutte® be levied af ntertainments 11. (J) No entertainments duty shall where the xempiecof duty, payment for admission to any entertainmen Commissioner is satisfied on application made 1" |. behalf in the prescribed manner that the whole of thé proceeds of the entertainment will be devoted to philan ich pic, charitable, educational or scientific purposes 7 have been approved as such by the Government. _—— —__—™S _ © Scanned with OKEN Scanner THE PUNJAB ENTERTAINMENTS 353 puty ACT, 1955 ig in this Act shall apply to any entertain- hit (2) Novded by the staff or students , or both of an it PES. vgtitutio n when the proceeds are intended for We or charitable purposes. The Government may, for promotion of peace (3) ynational good will or encouragement of arts laf tSs.§ rts or other public interest, by general or oral sar, exempt any entertainment or class of enter- rder, MN att ‘ special ts from liability to pay duty under this Act. d1-A. (1) Any person aggrieved by an order made 4vreal. ne prescribed | authority under sub-section (1) of by HO 4-A may, in the prescribed manner, appeal to Such higher authority as may be prescribed within thirty days of such order : provided that no appeal shall be entertairied by such higher authority unless it 1S satisfied that the of duty due and_ the penalty, if any, imposed on the person has been paid Provided further that if such higher authority is satisfied that the person is unable to pay the duty due or the penalty, if any, imposed or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid. (2) Subject to such rules of procedure as may b* prescribed, the higher authority may pass oD such appeal such orders as it may think fit]. 12. The Commissioner or such other officer, as“ aa the Government may, by notification, appoint in this behalf may of his own motion or on application made, call for the record of any proceedings oF order of any authority subordinate to him for the purpose of satisfy- ing himself as to the legality or propriety of such pro- peeninge or order, and may pass such order in reference ereto as he may deem fit : | 1 . Section 11-A inserted by Punjab Act No. 10 of 196, section 3. © Scanned with OKEN Scanner a 1B PUNJAB ENTERTAINMENTS — [Act 396 " DUTY ACT, 1955 No, XVy [Provided that the Commissioner the officer may, before deciding such application 4.° the applicant to deposit, in whole or In part, the amount duty due, and the penalty, if any, imposed on him unde. this Act], | Production and 13. (J) The proprietor of an entertainmen, a ani on being equired to do so by an officer authorised documents, the Government in this behalf, produce before any Officgs of the Excise and Taxation Department, Not below the rank of a Sub-Inspector as may be Prescribed, accounts or documents, relevant to the Sales of tickets including complimentary tickets and realisation Of the entertainments duty due as may be necessary for the pur. Poses of this Act. (2) If any officer of Government Mentioned in gyp. section (J) has reason to Suspect that the Proprietor of any entertainment is attempting to evade the Payment of any entertainments duty due from him under this Act, he may, for Teasons to be recorded in writing, seize such accounts, registers or documents of the Proprietor, as pt mes and 14. (7) Any officer not below such rank as may be d | ‘ Places of enter. 1 ml Prescribe , at any reasonable time, for the Purpose of ensuring that the provisions of this Act or any rules made thereunder are being Complied with, and while doing so, such officer shall not be deemed to be a person, admitted to the entertainment. (2) The proprietor of every entertainment shall give every reasonable assistance to the aforesaid officer in the performance of his duties under sub-section (J). Power to impose pecuniary penalties *[(14-A) *[(1) Where a Proprietor Of an parerta on, Proprietors ment commits any of the acts Specified in sub-section ( d- ofentertainments. (6 section 15, the prescribed authority may, after affor ing such Proprietor q reasonable Opportunity of being 1Proviso inserted by Punjab Act No. 10 of 1965, section 4, *Inserted by Punjab Act No. 5 of 1963, section 4. *Substituted by Punjab Act No. 10 of 1965, section 5, © Scanned with OKEN Scanner , HE PUNJAB ENTERTAINMENTS 355 purty ACT, 1955 direct him to renee not oxcesting t ib adattion d, oY due, if any, & XC g (wo thousand por? duty upee® 7 ag that in cases of free, surreptitious, proves or concessional entry, whether with or suihorise nowledge of the proprietor, the prescrib- th pall direct the proprietor to pay, by a sum equal to twenty-five times the oJ “Of pends. found to be due as a result of such entry: No prosecution for an offence under this Act (2) instituted against a proprietor of an entertain- shall be © of the same facts on which a penalty has ‘1 respect ent in wosed on him under sub-section (/)]. peen 15. fradulently evades the payment of any duty a) due under this Act, or : (1) If the proprietor of an entertainment— Offences = ard penalties. (b) obstructs any officer making an inspection, a search or seizure under this Act, or (c) acts in contravention of, or fails to comply with any of the provisions of this Act or the rules thereunder, he shall, on conviction, be liable in respect of each such offence to a fine which may extend to ‘[two thousand rupees] and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the period of the continuance of the offence. (2) No Court shall take cognizance of an offence under this Act or under the rules made thereunder except a complaint made by a person authorised in this of alf by the Government, and no Court inferior to that 0 a Judicial Magistrate of the first class] shall be Mpetent to try any of the offences under this Act. _— forte oon ont eae *Substituted 1963, Section or the words ‘‘one thousand rupees’ by Punjab Act No. 5 of *Substi j Of 1964 see for the words ‘‘Magistrate of the first class” by Punjab Act No, 2 ‘Section 2, Schedule, Part IJI, — © Scanned with OKEN Scanner ~ 3 THE PUNJAB ENTERTAINMENTS Ac 356 DUTY ACT, 1955 [Act No, XVy Powerd to com: 16. (/) The prescribed authority may, at poun offences, : any ¢; accept from a person, who has committed an Y time under this Act, by way of composition of such offen etce sum of money not exceeding two hundred and fifty nce, a or double the amount of duty payable under thig Pees whichever is greater. Ct, 2) On payment of such sum of money as detec ned under sub-section (/), the prescribed author shal’ where necessary, report to the court that the Offe vd has been compounded and thereafter no further roceed. ings shall be taken against the offender in TESPect of the same offence and the said court shall discharge or ac uit the accused, as the case may be, qui Recoveries. 17. Any sum due under this Act Shall be TecOverable as arrears of land revenue. legati f . oe the 18. (J) Government may delegate al or any of its Government. | POWE S under this Act, except those conferred upon it by sub-section (2) of section 1, section 20 and this Section, to any person or authority subordinate to it. (2) The exercise of any power delegated under sub- section (1) shall be subject to such restrictions, limita- tions or conditions, if any, as may be laid down by the Svernment and shall also be subject to control and revision by it. B . e . e srocesdinge 19. No action Shall lie against Government or any of its officer or Servant for any act done or purporting to be done in good faith under this Act. Power to make rules, 20. (J) The [Central Government] may make rules generally for Carrying out the provisions of this Act. (2) In particular and without prejudice to the generality of the foregoing power it may make rules— (a) for the Supply and use of Stamps or stamped tickets if required in connection with the levy of entertainments duty or for the stampings of tickets sent to be stamped, and for securins __ the defacement of stamps when used ; Substituted for the words ‘‘State Governn 7 : es jzatio® : \ ment” by the Punjab Re-orgamz4 . (Chandigarh) (Adaptation of Laws on State and Concurrent Subjects) Order, 196 — © Scanned with OKEN Scanner cig PUNJAB ENTERTAINMENTS DUTY 357 of 4955! Act, 1955 the use of tickets covering the admission _(p) for ,ore than one person and the alculation eh the duty thereon for the payment of the Ot ty of the transfer from one part of a place of entertainment to another ; ‘olling the use of mechanicat contri- (c) for contre iuding the prevention of the use of ae same mechanical contrivances for pay- i nts of a different amount) and for securing me per records of admission by means of mechanical contrivances ; . cking of the admission, the keeping (@) to Oe ints and furnishing of returns by the proprietors of entertainments in respect of which entertainments duty 1s payable in accordance with the provisions of this Act ; wal of damaged or spoiled stamps ) "ond for ‘the procedure to be followed on ap- plications for refund ; \ (f) for the keeping of accounts of all stamps used under this Act ; ibi | ticket, pass Or for prescribing the form of a ; or 2 token authorising admission to an entertain ment ; (h) for the presentation and disposal of applica: tions for exemption from payment of ead entertainments duty or for the refun ; (i) for the exemption from the entertainments duty on military personnel in uniform ; ‘ r (j) for the collection of entertainments duty inthe this Act. and the powers to be OK ehale officers of Government in that bene : © Scanned with OKEN Scanner 358 THE PUNJAB ENTERTAINMENTS Act DUTY ACT, 1955 No. Xy Te # *: *), (/) for specifying the authorities who competent to compound offences Ud be section 16; * Unde, ‘[(@m) for laying down procedure for t and disposal of appeals under soot eating and applications under section 12 and 7 a other matters incidental thereto.} *[(3) * * . *) Repeal and 21. The Punjab Entertainments Duty Act SOvInES. (Punjab Act III of 1936), is hereby repealed. 1936 Notwithstanding such repeal, anything done or any action taken including any orders, notifications OF rules made or issued in exercise of the powers conferred by or under the repealed Act shall, to the extent of being con- sistent with the provisions of this Act be deemed to have been done or taken in exercise of the powers conferred by or under this Act. ‘(THE SCHEDULE}. 1Clause (k), omitted by Punjab Act No. 10 of 1965, section 6(1). *Clause (m), inserted by Punjab Act No. 10 of 1965, section 6(2). *Sub-section (3) omitted by the Punjab Reorganisation (Chandigarh) (Adapta- tion of Laws on State and Concurrent Subjects) Order, 1968. “Schedule omitted by Punjab Act No, 32 of 1957, section 3. AA © Scanned with OKEN Scanner