The DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996

THE DELHI 
ENTERTAINMENTS 
AND BETTING TAX 
(AMENDMENT) ACT, 2012 (Delhi Act 12 of 2012, dt. 21-9-2012) 
An Act to further amend the Delhi Entertainments and Betting Tax Act, 1996. 
Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi 
in the Sixty-third Year of the Republic of India as follows:- 
1._  Short title, extent and commencement 
(1) This Act may be called the Delhi Entertainments and Betting Tax (Amendment) 
Act, 2012. 
(2) It shall be deemed to have come into force on the 1st day of April, 1998, the date 
from which the Delhi Entertainments and Betting Tax Act, 1996 came into force. 
2.  Amendment of section 2 
In the Delhi Entertainments and Betting Tax Act, 1996, in section 2, in clause (m) 
for the Explanation, the following Explanations shall be substituted, namely:—
"Explanation 1 : Any subscription raised, contribution received or donation 
collected in connection with an entertainment, where admission is partly or 
entirely by tickets/invitation specifying the amount of admission or reduced 
rate of ticket shall be deemed to be payment for admission; 
E-xplanation 2 : Any sponsorship amount paid or value of goods supplied or 
services rendered or benefits provided to the organizer of an entertainment 
programme in lieu of advertisement of sponsor's product/brand name or 
otherwise shall be deemed to be payment for admission." 
THE DELHI 
ENTERTAINMENTS AND 
BETTING TAX ACT, 1996 (Delhi Act 8 of 1997, dt. 8-10-1997) 
[As amended by Delhi Act 12 of 2012, dt. 21-9-2012, w.r.e.f. 1-4-1998] 
As passed by the Legislative Assembly of the National Capital Territory of Delhi 
CHAPTER I 
PRELIMINARY 
1.  Short title, extent and commencement 
(1) This Act may be called the Delhi Entertainments and Betting Tax Act, 1996. 
(2) It extends to the whole of the National Capital Territory of Delhi. 
(3) It shall come into force on such date r  as the government may,y notification in 
the Official Gazette, appoint. 
2.  Definitions 
In this Act, unless the context otherwise require,- 
"addressable system" means an electronic device or more than one 
electronic devices put in an integrated system through which television 
signals and value added services can be sent in encrypted or unencrypted 
form, which can be decoded by the device or devices at the premises of the 
subscriber within limits of the authorization made, on the choice and 
request of such subscriber, by the service provider to the subscriber; 
(aa) "admission to an entertainment" includes admission to any place in which 
the entertainment is held and in case of entertainment through cable service 
and direct-to-home (DTH) service with or without cable connection, each 
connection to a subscriber shall be deemed to be an admission for 
entertainment] 
(b) "appellate authority" means the appellate authority appointed under 
section 5 of this Act; 
3 [(c) "assessing authority" means the Entertainment and Betting Tax Officer and 
includes Additional Entertainment and Betting Tax Officer and Assistant 
Entertainment and Betting Tax Officer;] 
(d) "backer" includes any person with whom a licensed book-maker bets; 
(c) "bet" includes 'wager'; 
(f) "book-maker" means any person who, whether on his own account or as 
servant or agent of any other person, carries on, whether occasionally or 
regularly, the business of receiving or negotiating bets or who in any 
1 Enforceable w.e.f. 1-4-1998. 
2  Substituted for existing clause (a) by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 
(Delhi Act 2 of 2010), dt. 5-1-2010, w.e.f. 1-2-2010. 
3 Substituted, ibid. 
2[(a)  
2 THE DELHI E&B TAX ACT, 1996 SECTION 2 
manner holds himself, out or permits himself to be held out in any manner, 
as a person, who receives or negotiates bets, or conducts such operations, 
and includes a 'turf commission agent'; so, however, that a person shall not 
be deemed to be a book-maker by reason only of the fact that he operates, 
or is employed in operating, a totalizator; 
"broadcaster" means any person including an individual, group of persons, 
public or body corporate, firm or any organization or body, who or which 
is providing programming services and includes his or her authorized 
distribution agencies; 
(fb) "cable operator" means any person who provides cable service through a 
cable television network or otherwise controls or is responsible for the 
management and operation of a cable television network;] 
"cable service" means the transmission by cables of programme including 
re-transmission by cables of any broadcast television signals; 
(h) "cable television net-
work" means any system consisting of a set of closed 
transmission paths and associated signal generation/control and 
distribution equipment, designed to provide cable service for reception by 
multiple subscribers; 
'[(ha) "direct-to-home (DTH) service" means distribution of multi-channel 
television and radio programmes and similar content by using a satellite 
system, by providing signals directly to subscriber's premises without 
passing through an intermediary or otherwise;] 
(i) "entertainment" means any exhibition, performance, amusement, game, 
sport or race (including horse race) or in the case of cinematograph 
exhibitions, cover exhibition of news-reels, documentaries, cartoons, 
advertisement shorts or slides, whether before or during the exhibition of a 
feature film or separately, and also includes entertainment through cable 
service '[and direct-to-home (DTH) service]; 
(j) "government" means the Government of the National Capital Territory of 
Delhi; 
(k) "licensed book-maker" means a book-maker who holds a licence under 
section 20; l
f(ka) "multi-system operator (MSO)" means any person including an individual, 
group of persons, public or body corporate, firm or any other organization 
or body, who or which is engaged in the business of receiving television 
signals and value added services from a broadcaster or his authorized 
agencies and distributing the same or transmitting his own programming 
service including production and transmission of programmes and 
packages, directly to the multiple subscribers or through one or more cable 
operators and includes its authorized distribution agencies by whatever 
name called;] 
(1) "notification" means a notification published in the Official Gazette; 
(m) "payment for admission" includes— 
(i) any payment made by a person for seats or other accommodation in 
any form in a place of entertainment; 
(g) 
1  Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 
5-1-2010, w.e.f. 1-2-2010. 
SECTION 2 THE DELHI E&B TAX ACT, 1996 3 
(ii) any payment for cable service; 
(iii) any payment made for the loan or use of any instrument or contrivance 
which enables a person to get a normal or better view or hearing or 
enjoyment of the entertainment, which without the aid of such instru-
ment or contrivance such person would not get; 
(iv) any payment, by whatever name called for any purpose whatsoever, 
connected with an entertainment, which a person is required to make 
in any form as a condition of attending, or continuing to attend the 
entertainment, either in addition to the payment, if any, for admission 
to the entertainment or.without any such payment for admission; 
(v) any payment made by a person who having been admitted to one part 
of a place of entertainment is subsequently admitted to another part 
thereof, for admission to which a payment involving tax or more tax 
is required; 
1[(vi) any payment made by a person by way of contribution, subscription, 
installation or connection charges or any other charges collected in any 
manner whatsoever for entertainment through direct-to-home (DTH) 
broadcasting service for distribution of television signals and value 
added services with the aid of any type of addressable system, which 
connects a television set, computer system at a residential or non-
residential place of subscriber's premises, directly to the satellite or 
otherwise.] 2
[Explanation 1: Any subscription raised, contribution received or donation 
collected in connection with an entertainment, where admission is partly or 
entirely by tickets/invitation specifying the amount of admission or 
reduced rate of ticket shall be deemed to be payment for admission; 
Explanation 2 : Any sponsorship amount paid or value of goods supplied or 
services rendered or benefits provided to the organizer of an entertainment 
programme in lieu of advertisement of sponsor's product/brand name or 
otherwise shall be deemed to be payment for admission;] 
(n) "prescribed" means prescribed by rules made under this Act; 
(o) "proprietor" in relation to any entertainment includes any person— 
(i) connected with the organisation of the entertainment, or 
(ii) charged with the work of admission to the entertainment, or 
(iii) responsible for, or for the time being in charge of, the management 
thereof; 
1[(iv) having licence to provide direct-to-home (DTH) service, by the Central 
Government under section 4 of the Indian Telegraph Act, 1885 (13 of 
1885), and the Indian Wireless Telegraphy Act, 1933 (17 of 1933) and 
also include service provider of cable television signals and value 
added services, registered or licensed under the Cable Television 
Network (Regulation) Act, 1995 (7 of 1995);] 
1  Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 
5-1-2010, w.e.f. 1-2-2010. 
2  Substituted by Delhi Act 12 of 2012, dt. 21-9-2012, w.r.e.f. 14-1998. Prior to substitution, Explanation read 
as under: 
"Explanation : Any subscription raised, contribution received or donation collected in connection with an 
entertainment, where admission is partly or entirely by tickets/invitation specifying the amount of 
admission or reduced rate of ticket shall be deemed to be payment for admission;" 
4 THE DELHI E&B TAX ACT, 1996 SECTION 2 
"race dub" includes a body of persons, corporate or incorporate, society, 
club or other association— 
(i) formed for the purpose of promoting horse racing or pony racing or 
for holding race /fleeting, or 
(ii) conducting or controlling such meetings; 
"set top box" means an apparatus, connected to a television set or computer 
system at a residential or non-residential place which receives decrypted 
television signals and radio services to the television set or computer set, 
which enables the viewers to tune into multi-channel television or radio 
content; 
(pb) "service provider" includes any person licensed or registered under the 
Indian Telegraph Act, 1885 (13 of 1885), the Cable Television Networks 
(Regulation) Act, 1995 (7 of 1995), the Indian Wireless Telegraphy Act, 1933 
(17 of 1933) and any other Act for providing, television and radio signals 
and is providing entertainment;] 
(q) "society" includes a company, institution, dub or other association of 
persons by whatever name called; 
(r) "steward" in relation to a race dub includes any person— 
(i) connected with the organisation of the race dub, or 
(ii) responsible for, or for the time being in charge of, the management 
thereof; 
1
[(s) "subscriber" means a person who receives the signals of television network 
and value added services from multi-system operator or from cable 
operator or from direct-to-home (DTH) broadcasting service at a place 
indicated by him to the service provider, without further transmitting it to 
any other person. 
Explanation I: In case of hotels, each room or premises where signals of cable 
television network are received shall be treated as a subscriber. 
Explanation II : In case of direct-to-home (DTH), every television set or 
computer set receiving the signals shall be treated as a subscriber;] 
(t) "tax" means entertainment tax, betting tax or the totalizator tax, as the case 
may be, and includes surcharge, cess, penalty or any other charge levied 
under this Act; 
(u) "ticket" means a ticket or a complimentary pass for the purposes of securing 
admission to an entertainment in accordance with the provisions of this Act 
or the rules made thereunder and a "duplicate ticket", means a ticket or set 
of tickets used or intended to be used otherwise than in accordance with 
this Act or the rules made thereunder; 
(v) "totalizator" means a totalizator in an enclosure which the stewards 
controlling a race meeting have set apart for the purpose, and includes any 
instrument, machine or contrivance known as the totalizator, or any other 
instrument, machine or contrivance of a like nature, or any scheme for 
enabling any number of persons to make bets with one another on like 
principles but does not include a book-maker; 
(p) 
1[(pa) 
1  Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 
5-1-2010, w.e.f. 1-2-2010. 
SECTION 6 THE DELHI E&B TAX ACT, 1996 5 
(w) "video cinema" means any place were exhibition of cinematograph film or 
moving pictures or series of pictures in public organised by playing or 
replaying of pre-recorded cassette by means of a video cassette player or 
recorder either on the screen of a television set or videoscope or otherwise 
is provided for commercial purposes. 
CHAPTER II 
ENTERTAINMENT TAX AND BETTING TAX AUTHORITIES 
3.  Entertainment tax and Betting tax authorities 
(1) For carrying out the purposes of this Act, the Government shall, by notification, 
appoint a person to be the Commissioner of Entertainment and Betting Tax. 
(2) To assist the Commissioner in the execution of his functions under this Act, the 
Government may appoint as many Deputy Entertainment Tax and Betting Tax 
Commissioners, Entertainment and Betting Tax Officers, Additional Entertaitlunent and 
Betting Tax Officers, 1[Assistant Entertainment and Betting Tax Officers,] Inspectors, 
Sub-Inspectors and such other persons with such designations as the Government 
thinks necessary. 
(3) The Commissioner shall have jurisdiction over the whole of the National Capital 
Territory of Delhi and the other person(s) appointed under sub-section (2) shall have 
jurisdiction either over the whole of the National Capital Territory of Delhi or such areas 
or subjects as the Commissioner may specify. 
(4) The Commissioner appointed under sub-section (1), and other officers 
appointed under sub-section (2) shall exercise such powers as may be conferred, and 
perform such duties, as may be required, by or under this Act. 
4.  Delegation 
(1) The Government may, by notification, delegate all or any of its powers under 
this Act, except those under sections 3, 6, 7 and 45 to any person or authority sthordinate 
to it. 
(2) The exercise of any powers delegated under sub-section (1) shall be subject to 
such restrictions, limitations or conditions as maybe laid down by the Government from 
time to time and shall also be subject to control and revision by Government at any time. 
5.  Appellate authority 
The Government shall as soon as may be after the commencement of this Act, 
appoint and notify an authority to be called the "appellate authority" to exercise the 
powers and discharge the functions conferred on the appellate authority by or under 
this Act. 
CHAPTER III 
ENTERTAINMENT TAX 
6.  Tax on payment for admission to entertainment 
(1) Subject to the provisions of this Act, there shall be levied and paid on all 
payments for admission to any entertainment, other than an entertainment to which 
section 7 applies, an entertainment tax at such rate not exceeding one hundred per cent 
of each such payment as the Government may from time to time notify2  in this behalf, 
1  Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt, 
5-1-2010, w.e.f. 1-2-2010. 
2 Govt. of National Capital Territory of Delhi vide Noti. No. F. 12(3)/Fin (Rev-1)/2015-16 /DSF-V1/541, dt. 
15-7-2015, w.e.f. 20-7-2015, notifies that the rate of entertainment tax on payment for admission in respect 
of all cinematographic exhibition of films in NCT of Delhi, shall be 40 percent. 
6 THE DELHI E&B TAX ACT, 1996 SECTION 7 
and the tax shall be collected by the proprietor from the person making the payment for 
admission and paid to the Government in the manner prescribed. 
(2) Nothing in sub-section (1) shall preclude the Government from notifying 
different rates of entertainment tax for different classes of entertainment or for different 
payments for admission to entertainment. 
(3) Where the payment for admission to an entertainment together with the tax is 
not a multiple of fifty paise, then notwithstanding anything contained in sub-section (1) 
or sub-section (2) or any notification issued thereunder, the tax shall be increased to such 
extent and be so computed that the aggregate of such payment for admission to 
entertainment and the tax is rounded off to the next higher multiple of fifty paise, and 
such increased tax shall also be collected by the proprietor and paid to the Government 
in the manner prescribed. 
(4) If in any entertainment, referred to in sub-section (1), to which admission is 
generally on payment, any person is admitted free of charge or on a concessional rate, 
the same amount of tax shall be payable as if such person was admitted on full payment. 
(5) Where the admission to a place of entertainment is generally on payment, and 
if any entertainment is held in lieu of the regular entertainment programme without 
payment of admission or with payment of admission less than what would have been 
paid in the normal course, the proprietor shall be liable to pay tax which would have 
been payable in a normal course at full house capacity or the tax for the programme held 
in lieu of the regular entertainment programme, whichever is higher. 
(6) Where the payment for admission to an entertainment, referred to in sub-section 
(1), is made wholly or partly, by means of a lump sum paid as subscription, contribution, 
donation or otherwise, the tax shall be paid on the amount of such lump sum and on 
the amount of payment for admission, if any, made otherwise. 
(7) Where in a hotel or a restaurant, or a club, entertainment is provided by way 
of cabarets, floor shows, or entertainment is organised on special occasion along with 
any meal or refreshment with a view to attract customers, the same shall be taxed at a 
rate to be notified under sub-section (1). 
7.  1
[Tax on cable, video service and direct-to-home (DTH) service] 
2 [(1) Subject to the provisions of this Act, there shall be levied and paid an 
e .tertainment tax on all payments for admission to an entertainment through a 
direct-to-home (DTH) or through a cable television network with addressable system 
or otherwise, other than entertainment to which section 6 applies, at such rates not 
exceeding rupees six hundred for every subscriber for every year as the Government 
may, from time to time, notify in this behalf, which shall be collected by the proprietor 
and paid to the Governemnt in the manner prescribed.] 
(2) Nothing in sub-section (1) shall preclude the Government from notifying 
different rates of entertainment tax for household, or for different categories of hotels. 
(3) Where the subscriber is a hotel or a restaurant; the proprietor may, in lieu of 
payment under sub-section (1), pay a compounded payment to the Government on such 
conditions and in such manner as may be prescribed and at such rate as the Government 
may, from time to time, notify and different rates of compounded payment may be 
notified for the different categories of hotels. 
1  Substituted for the heading "Tax on cable and video service" by the Delhi Entertainments and Betting Tax 
(Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 5-1-2010, w.e.f. 1-2-2010. 
2 Substituted, ibid. 
SECTION 11 THE DELHI E&B TAX ACT, 1996 7 
(4) The proprietor of a video cinema shall be liable to pay entertainment tax at a 
rate to be notified by the Government from time to time in this behalf. 
(5) The tax payable under this section shall be paid, collected or realised in such 
manner as may be prescribed. 
8.  Information before holding entertainment 
(1) No entertainment on which tax is leviable shall be held without prior infor-
mation being given to the Commissioner in the manner prescribed. 
(2) No proprietor of a cable television network or video cinema l[or Direct-to-Home 
(DTH)] shall provide entertainment unless he obtains permission from the 
Commissioner in the manner prescribed. 
(3) Notwithstanding anything contained in this Act or any other law for the time 
being in force, the Commissioner, or any other officer authorised by the Government in 
this behalf, may after giving reasonable opportunity of hearing to the proprietor, 
prohibit the holding of such entertainment and may also take all reasonable steps to 
ensure that order of prohibition is complied with, 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 proprietor has failed to deposit the security due; 
(c) the proprietor has committed breach of any of the provisions of this Act or 
the rules made thereunder. 
9.  Restriction of admission 
Save as otherwise expressly provided by or under this Act, no person (other than 
a person who has some specific duty to perform in connection with the entertainment, 
or duty imposed upon him by law, or a person authorised by the Government in this 
behalf) shall be admitted to any entertainment except with a ticket in the prescribed form 
denoting that the proper tax payable under section 6 has been paid. 
10. Restriction on entry to entertainment 
No person (other than a person who has some specific duty to perform in 
connection with the entertainment, or duty imposed upon him by law, or a person 
authorised by the Government in this behalf) shall enter or obtain admission to an 
entertainment without being in possession of a proper ticket as required under section 9. 
11. Manner of payment 
The Government may, on such conditions as may be prescribed, require the 
proprietor, to pay the amount of the tax payable under section 6. 
(a) by stamping the tickets with an impressed, embossed, engraved or adhesive 
stamp, issued by the Government for the purpose, denoting that the proper 
entertainment tax payable under section 6 has been paid; or 
in accordance with returns of the payments for admission to the 
entertainment and on account of tax; or 
(c) by a consolidated payment of a percentage, to be fixed by the Government, 
of the gross sum received by the proprietor on account of payments for 
admission to the entertainment and on account of the tax; or 
(d) in accordance with results recorded by any mechanical contrivance which 
authormically registers the number of persons admitted. 
(b) 
1  Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 
5-1-2010, w.e.f. 1-2-2010. 
8 THE DELHI E&B TAX ACT, 1996 SECTION 14 
12. Refund of tax 
(1) Where the Commissioner is satisfied that the proprietor has deposited tax in 
excess of the amount actually due, he shall grant a refund in respect of such amount or 
allow its adjustment against future payments to tax. 
(2) When an entertainment is not completed for reasons beyond the control of the 
proprietor, and the Commissioner is satisfied that the proprietor has refunded the 
amount charged for the tickets, he shall remit the amount of tax payable in respect of 
such tickets and order the show to be treated as cancelled. 
13. Deposit and forfeiture of security 
(1) Every proprietor before holding an entertainment on which tax is leviable shall 
deposit such security and in such manner as may be prescribed. The Commissioner may 
deduct any arrears of tax from the security and may vary or forfeit the security in such 
manner as may be prescribed. 
(2) No order to forfeit the security shall be made under sub-section (1) unless, after 
giying the proprietor reasonable opportunity of being heard, the Commissioner is 
satisfied for reasons to be recorded that the proprietor has evaded the tax or violated 
the provisions of this Act or rules made thereunder. 
(3) Any person aggrieved by an order forfeiting the security may, within thirty 
days from the date of service of such order prefer an appeal to the appellate authority 
in such manner as may be prescribed and the order of the appellate authority shall be 
final. 
14. Exemption 
'(1) The Government may, for promotion of arts, culture or sports, by general or 
special order, exempt any individual entertainment programme or class or 
entertainments from liability to pay tax under this Act. 
(2) The Government may, by general or special order, exemptin public interest any 
class of audience or spectators from liability to pay tax under this Act. 
(3) Without prejudice to the generality of the provisions of sub-section (1) where 
the Government is satisfied that any entertainment,— 
(a) is wholly of an educational character; or 
(b) is provided partly for educational or partly for scientific purposes by a 
society not conducted or established for profit; or 
(c) is provided by a society not conducted for profit and established solely for - 
the purpose of promoting pubic health or the interests of agriculture, or a 
manufacturing industry, and consists solely of an exhibition of articles 
which are of material interest in connection with questions relating to public 
health or agriculture or are the products of the industry for promoting the 
interest whereof the society exists, or the materials, machinery appliances 
or foodstuff used in the production of such products, 
it may, subject to such terms and conditions as it may deem fit to impose, grant 
exemption to such entertainment from payment of tax under this Act: 
PROVIDED that the Government may cancel such exemption if it is satisfied that 
the exemption was obtained through fraud or misrepresentation, or that the proprietor 
of such entertainment has failed to comply with any of the terms or conditions imposed 
or directions issued in this behalf and thereafter the proprietor shall be liable to pay the 
tax which would have been payable had the entertainment not been so exempted. 
SECTION 15A THE DELHI E&B TAX ACT, 1996 9  
(4) Where the Government is satisfied that the entertainment programme is not 
conducted for profit and the entire gross proceeds from payment for admission as 
defined in clause (1) of section 2 of an entertainment are to be devoted to philanthropic, 
religious or charitable purposes, without any deductions whatsoever on account of the 
expenses of the entertainment, it may, subject to the rules made under this Act, grant 
exemption to such entertainment from payment of tax under this Act on such terms and 
conditions as it may deem fit to impose. 
(5) Where any exemption from payment of tax is granted under sub-section (4), the 
proprietor of such entertainment shall furnish to the Commissioner such documents 
and records and in such manner as may be prescribed. 
(6) If the proprietor of an entertainment exempted under sub-section (4) fails to 
furnish the documents and records required under sub-section (5), or fails to comply 
with any conditions imposed or directions issued in this behalf, or if the Government is 
not satisfied with the correctness of such documents or records, the Government may 
cancel the exemption so granted and thereupon the proprietor shall be liable to pay the 
tax which would have been payable had the entertainment not been so exempted. 
(7) The Government may for reasons to be recorded in writing grant ipso facto 
exemption from payment of entertainment tax in respect of any programme. 
15. Assessment of tax 
(1) Where the assessing authority is satisfied that the proprietor of an 
entertainment— 
(a) has failed to give information or take permission as required under 
sub-section (1) or, as the case may be, under sub-section (2) of section 8; or 
(b) has failed to submit true and full returns in the prescribed form; or 
(c) has printed, distributed, possessed, sold or used duplicate tickets; or 
(d) has fraudulently evaded or attempted to evade, the payment of tax due in 
any manner whatsoever, 
it shall, after giving the proprietor a reasonable opportunity of being heard, assess to 
the best of its judgment, the amount of the tax due from the proprietor, and may also 
impose a penalty not exceeding two times of the tax due. 
(2) The amount of tax assessed by the assessing authority shall, together with any 
penalty that may be directed to be paid, be paid by the proprietor within a period of 
fifteen days from the date of service of notice of demand issued by the assessing 
authority. 
(3) Any person aggrieved by an order under sub-sections (1) and (2) may, within 
one month from the date of service of such order, prefer an appeal to the Commissioner 
in such manner as may be prescribed. 
(4) An appeal shall lie from an appellate order of the Commissioner passed under 
sub-section (3) to the appellate authority within one month from the date of service of 
such order, in such manner as may be prescribed, and the order of the appellate authority 
shall be final. 
1 [15A. Power to summon witnesses and production of documents 
(1) The assessing, appellate or revising authority shall, for securing the attendance 
or for production of any document for the purpose of this Act, have all the powers 
1  Inserted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 
5-1-2010, w.e.f. 1-2-2010. 
10 THE DELHI E&B TAX ACT, 1996 SECTION 18 
conferred on a Civil Court under the provisions of the Code of Civil Procedure, 1908 (5 
of 1908) for the purpose of— 
(a) summoning and enforcing the attendance of any person and examining him 
on oath or affirmation; and 
(b) compelling the production of any document connected with the assessment 
proceedings. 
(2). The authority referred to in sub-section (1) shall have powers to call for such 
information, particulars and records as he may require, from any person, including the 
broadcaster, cable operator, proprietor of direct-to-home, multi-system operator or the 
subscriber, for any purpose under this Act.] 
16. Provision against resale of tickets 
(1) Notwithstanding anything contained in section 56 of the Indian Assessment 
Act, 1882, a ticket for admission to an entertainment shall not be resold for profit. 
(2) No person shall sell, resell or purchase any ticket for admission to a 
cinematograph exhibition in respect whereof tax is payable under section 6, except from 
the enclosure set apart by proprietor for the purpose and in such manner as may be 
prescribed. 
17. Inspections 
(1) The Commissioner or any other officer authorised in this behalf by the 
Commissioner or by the Government, may, with such assistance as may be necessary;  
enter, inspect and search arty place of entertainment while the entertainment is 
proceeding, and any place ordinarily used as a place of entertainment or for keeping 
records connected therewith, at any reasonable time with a view to securing compliance 
of the provisions of this Act or the rules made thereunder. 
Explanation : The expression "place of entertainment" in case of a cable service 
means the place from where the cable television network is operated. 
(2) Any officer referred to in sub-section (1) may require the proprietor, society or 
any person involved in payment for admission to produce for inspection before him or 
any other officer not below the rank of sub-Inspector, all details of account and other 
records relating to the entertainment as such officer may consider necessary. 
(3) Any officer referred to in sub-section (1) or sub-section (2) may take in his 
possession all such books of accounts and other records relating to the entertainment as 
he may consider necessary and shall give a receipt giving list of the documents and 
records taken in possession. 
(4) The proprietor of such place of entertainment shall give every reasonable 
assistance to every officer referred to in sub-sections (1) and (2). 
(5) Every officer referred to in sub-sections (1) and (2) shall be deemed to be a public 
servant within the meaning of section 21 of the Indian Penal Code. 
18. Suspension or revocation of authorisation certificate for entertainment 
(1) No proprietor having a licence under the Cinematograph Act, 1952 (Central Act 
37 of 1952) shall charge payment for admission and collect entertainment tax without 
an authorisation to be called 'admission fee and tax collection authorisation certificate' 
from the Commissioner. 
(2) The Commissioner may, by order, revoke or suspend that authorisation 
certificate issued under sub-section (1) if he is satisfied that the proprietor has— 
(a) admitted any person to any place of entertainment without payment of tax; 
Or 
SECTION 21 THE DELHI E&B TAX ACT, 1996 11 
(b) failed to pay the tax or deposit security due from him within the time 
prescribed; or 
(c) fraudulently evaded the payment of any tax due under this Act; or 
(d) obstructed any officer in carrying out inspection, search or seizure of 
records; or 
(e) failed to produce the records required for inspection by any officer carrying 
out an inspection under this Act; or 
(f) contravened any other provision of this Act or the rules made thereunder 
or any order or direction issued under any such provision. 
(3) No order to revoke or suspend the 'admission fee and tax collection 
authorisation certificate' under sub-section (1) shall be passed without giving the holder 
of such certificate a reasonable opportunity of being heard. 
(4) Any person aggrieved by an order, revoking or suspending the 'admission fee 
and tax collection authorisation certificate' under sub-section (2) may, within one month 
from the date of communication of such order, prefer an appeal to the appellate authority 
in such manner as may be prescribed and the order of the appellate authority shall be 
final. 
(5) Where any 'admission fee and tax collection authorisation certificate' granted 
under sub-section (1) has revoked or suspended under this section, the Commissioner 
shall have the power to prevent such entertainment and may, for this purpose, take such 
steps as he may consider necessary in the circumstances of the case. 
CHAPTER IV 
TOTALIZATOR AND BETTING TAX 
19. Tax on totalizator and payment thereof 
(1) There shall be charged, levied and paid to the Government, out of all moneys 
paid into any totalizator by way of stakes or bets, a totalizator tax at the prescribed 
percentage, not exceeding twenty per cent, of every sum so paid. 
(2) The stewards shall issue a ticket for each stake or bet received into the totalizator. 
.(3) The tax shall be collected by the stewards and shall be paid to the Government 
in manner prescribed. 
(4) The stewards shall keep accounts-in the prescribed form of all the moneys paid 
into the totalizator and, at such times and in such manner as may be prescribed, forward 
to the Commissioner, or any other officer authorized by him in this behalf, a return 
stating the total amount of all the moneys paid into the totalizator. 
1[20. Licence for book-maker 
No person shall act as a book-maker unless he obtains a licence from the 
Commissioner in the form and manner prescribed after making payment of licence fee 
as notified by the Government from time to time.] 
21. Betting tax 
(1) There shall be charged, levied and paid to the Government by the backer, a 
betting tax at a prescribed rate, and exceeding twenty per cent on all moneys paid or 
agreed to be paid to a licensed book-maker by a backer, as a bet on any race. 
1  Substituted by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 
5-1-2010, w.e.f. 1-2-2010. 
12 THE DELHI E&B TAX ACT, 1996 SECTION 26 
(2) The betting tax shall be collected by the licensed book-maker along with the 
money laid by the backer with him and in case of credit bets at such time as may be 
prescribed. 
(3) The licensed book-maker shall issue a card for each bet laid with him, denoting 
the amount of bet. 
22. Accounts of book-makers and procedure for making over betting tax to 
Government 
(1) A licensed book-maker shall keep accounts of all sums paid or agreed to be paid 
to him as bets by backers in such manner as may be prescribed, and forward to the 
Commissioner, or any other officer authorised by him in this behalf, a return of all such 
sums in the form and manner prescribed. 
(2) All sums retained on account of the tax by a licensed book maker shall be 
deposited into the Government account at such time and in such manner as may be 
prescribed. 
23. Restrictions on betting 
(1) No person shall bet on the result of any race held or conducted by a race club 
except with a licensed book-maker and in an endosure approved by the Commissioner 
and set apart for this purpose by that club. 
(2) No person other than a licensed book-maker shall offer or receive bets on the 
result of any race held or conducted by a race club and no such bet shall be offered or 
received except in the enclosure referred to in sub-section (1). 
24. Revocation, etc. of book-maker s licence 
(1) Without prejudice to any other provisions of this Act, the Commissioner may, 
by order, revoke, or suspend the licence granted under section 20, if the licensee is guilty 
of contravention of the provisions of this Act or the rules made thereunder. 
(2) No order to revoke or suspend a licence shall be made under sub-section (1) 
without giving to the licensee a reasonable opportunity of being heard: 
PROVIDED that where the Commissioner is of the opinion that the object of the 
action proposed to be taken would be defeated by the delay, he may, while or after 
commuruicar_ng to the licensee the grounds on which the action is proposed, pass an 
interim order suspending the licence in the meantime. 
(3) Any person aggrieved by an order revoking or suspending any licence under 
this section may, within one month from the date of service of such order, prefer an 
appeal to the appellate authority in such manner as may be prescribed and the order of 
the appellate authority shall be final. 
25. Refund to totalizator and betting tax 
Where any race, bets wherefore have been offered or accepted either at the 
totalizator or by a licensed book-maker is cancelled by the stewards, and the 
Commissioner is satisfied that the amount of such bets and the tax thereon,has been 
returned to the backers, he may remit the amount of the tax, and order the race to be 
treated as cancelled. 
26. Inspection 
The officers empowered or authorised under section 17 shall have the power to 
make inspections to ensure compliance of the provisions of this Act and the rules made 
thereunder in respect of races, bookmaking, betting and the totalizator and all the 
provisions of the said section shall, mutatis mutandis apply to such inspection. 
SECTION 33 THE DELHI E&B TAX ACT, 1996 13 
CHAPTER V 
PENALTIES AND PROCEDURE 
27. Penalty for admission and entry without tickets 
(1) If any person liable to pay any tax under section 6 is admitted to a place of 
entertainment in contravention of the provisions of section 9, the proprietor of the 
entertainment to which such person is so admitted shall be punishable with a fine, not 
exceeding two thousand rupees. 
(2) Any person who enters or obtains admission to an entertainment in 
contravention of the provisions of section 10 shall be punishable with fine not exceeding 
twice the amount of tax due from him in addition to the amount of tax due. 
28. Penalty for unauthorised sale and purchase of tickets 
(1) Any person who sells any ticket in contravention of the provisions of— 
(a) sub-section (1) of section 16 shall be punishable with a fine not exceeding 
two thousand rupees; 
(b) sub-section (2) of said section shall be punishable with a fine not exceeding 
one thousand rupees. 
(2) Any person, who purchases any ticket in contravention of the provisions of 
section 16, shall be punishable with a fine not exceeding two times of value of the 
admission ticket. 
29. Penalty for using duplicate tickets 
Every proprietor using or possessing a duplicate ticket shall be punishable with a 
fine not exceeding ten thousand rupees. 
30. Penalty for unauthorised betting 
(1) Any person who bets in contravention of the provisions of sub-section (1) of 
section 23 shall be punishable with a fine not exceeding ten thousand rupees. 
(2) Any person who offers or receives bets in contravention of the provisions of 
sub-section (2) of section 23 shall be punishable with a fine not exceeding ten thousand 
rupees. 
31. Penalty for obstructing inspecting officers 
If any person prevents the entry of any officer duly authorised in this behalf or 
otherwise Obstructs such officer in the discharge of his duties imposed by or under this 
Act or the rules made thereunder, such person shall be punishable with a fine not 
exceeding five thousand rupees. 
32. Penalty for entertainment which is prohibited or when authorisation certificate 
thereof is revoked or suspended 
Whoever holds any entertainment while it is prohibited under sub-section (3) of 
section 8 or while the 'admission fee and tax collection authorisation certificate' for such 
entertainment remains suspended or revoked under sub-section (2) of section 18, shall 
be punishable with fine not exceeding five thousand rupees. 
33. Penalty for other offence 
Any person who contravenes any other provisions of this Act or the rules made , 
thereunder or fails to comply with any order or direction issued in accordance with the 
provisions of this Act or the rules made thereunder, shall be punishable with a fine not 
exceeding two thousand rupees. 
14 THE DELHI E&B TAX ACT, 1996 SECTION 38 
34. Enhanced penalty after previous conviction 
Whoever having been convicted of an offence punishable under sub-section (1) of 
section 27, or clause (a) of sub-section (1) of section 28, or section 29, or section 33 is again 
found guilty of an offence punishable under the same provision, shall be subject for 
every such subsequent offence, to a fine which may extend to two times of the amount 
of fine provided in such provision. 
35. Offences by companies 
(1) If the person, committing an offence under this Act is a company, the company, 
as well as every person in charge of, and responsible to, the company, for the conduct 
of its business at the time of the commission of the offence, shall be deemed to be guilty 
of the offence and shall be liable to be proceeded against and punished accordingly: 
PROVIDED that nothing contained in this sub-section shall render any such person 
liable to punishment if he proves that the offence was committed without his knowledge 
or that he exercised all due diligence to prevent the commission of the offence. 
(2) Notwithstanding anything contained in sub-section (1), where any offence 
under this Act has been committed by a company, and it is proved that the offence has 
been committed with the consent or connivance of, or that the commission of offence is 
attributable to any negligence on the part of any managing agent, secretary, treasurer, 
director, manager or any other officer of the company, such managing agent, secretary, 
treasurer, director, manager or other officer of the company shall also be deemed to be 
guilty of that offence and shall be liable to be proceeded against and punished 
accordingly. 
Explanation : For the purpose of this section,— 
(a) "company" means any body corporate and includes a firm or other 
association of individuals, and 
(b) "director" in relation to a firm, means a partner in the firm. 
36. Bar of jurisdiction of civil courts 
No civil court shall have jurisdiction to decide, or to deal with any question, which 
is by or under this Act required to be decided or dealt with, by the Government, or the 
Commissioner, or any other officer authorised by the Government. 
37. Compounding of offence 
(1) Any offence punishable under this Act may be compounded by the 
Commissioner, either before or after the institution of the prosecution in relation of such 
amount of composition fees, as he thinks fit, but not exceeding the maximum amount 
of fine fixed for the offence. 
(2) The proceedings instituted in the court shall abate if the offence has been 
compounded under sub-section (1). 
38. Cognizance of offence 
(1) No court shall take cognizance of any offence punishable under this Act or rules 
made thereunder except on complaint by, or with the previous sanction in writing of, 
the Commissioner. 
(2) No court inferior to that of a Metropolitan Magistrate shall try any offence 
punishable under this Act 

Excerpt shown. Open the full act in Lexace.

‹ Prev All Delhi acts Next ›