The Haryana Municipal Entertainment Duty Act, 2019 (30 of 2019)

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Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No.
1
45
-
201
9
/Ext.]

CHANDIGARH,
TUESDAY
,
AUGUST

2
7
, 201
9

(
BHADRA

5
,
19
4
1

SAKA
)

LEGISLATIVE SUPPLEMENT

CONTENTS

PAGES

PART
&
I

ACTS

THE HARYANA
MUNICIPAL ENTERTAINME
NT DUTY ACT, 2019

211
—
216

(HARYANA ACT NO.
30

OF 2019).

PART
&
II

ORDINANCES

NIL

PART
&
III

DELEGATED LEGISLATION

NIL

PART
&
IV

CORRECTION SLIPS, REPUBLICATIONS AND REPLACEMENTS

NIL

HARYANA

GOVT. GAZ. (EXTRA.),
AUG.

27
,
2019

(
BHDR
.
5
, 19
41

SAKA)

211

PART
-
I

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notifi
cation

The 2
7th
August, 2019

No. Leg.
31
/201
7
.
—

The following Act of the Legislature of the State of Haryana
received the assent of the Governor of Haryana on the
19
th
June
, 201
9

and is hereby published
for general information:
-

HARYANA ACT NO.
30

OF 2019

THE HARYANA
MUNICIPAL ENTERTAINMENT DUTY ACT, 2019

A
N

ACT

to provide for the levy of entertainment duty in respect of admission to public entertainments.

Be it enacted by the Legislature of the State of Haryana in the Seventieth Year of the
Republic of Ind
ia as follows:
-

(1)

This Act may be called the Haryana Municipal Entertainment Duty Act, 2019.

(2)

It extends to the whole of the State of Haryana.

(3)

It shall be deemed to have come into force with effect from the 1st July, 2017.

Short title, exten
t
and
commencement.

In this Act, unless the context otherwise requires,
-

(a)

“admission to an entertainment” means admission to any place where entertainment
is being held or is to be held;

(b)

“Commissioner” means the Commissioner of the Municipal Cor
poration;

(c)

“Director” means the Director, Urban Local Bodies Department, Haryana;

(d)

“Executive Officer” means the Executive Officer of the Municipal Council;

(e)

“entertainment” includes any exhibition, performance, amusement, game, sport or
race to w
hich persons are ordinarily admitted on payment;

(f)

“Entertainment Tax Officer” means the Zonal Tax Officer of the Municipal
Corporation, Tax Superintendent of the Municipal Council or Secretary of the
Municipal Committee, as the case may be, or any other

person appointed as such,
by the Government;

(g)

“Government” means the Government of the State of Haryana in the administrative
department;

(h)

“municipality” means an institution of self government constituted under section
2A of the Haryana Municipal A
ct, 1973 (24 of 1973);

(i)

“payment for admission” includes
-

(i)

any payment made by a person admitted to any part of a place of
entertainment and in a case where such person is subsequently admitted to
another part thereof for admission to which an additiona
l payment is
required, such additional payment, whether actually made or not;

(ii)

in case of free, surreptitious, unauthorized or concessional entry, whether
with or 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; and

(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
t
o attend the entertainment in addition to the payment, if any, for admission
to the entertainment;

(j)

“prescribed” means prescribed by the rules made under this Act;

Definitions.

212

HARYANA GOVT. GAZ. (EXTRA.),
AUG.

2
7
, 201
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BHDR
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5
,
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1

SAKA)

(k)

“proprietor” in relation to any entertainment includes the owner, par
tner or any
person responsible for the management thereof;

(l)

“prescribed authority” means the officer authorized by the Commissioner in case of
Municipal Corporation, Executive Officer in case of Municipal Council and the
Secretary in case of Municipal C
ommittee;

(m)

“Secretary” means the Secretary of the Municipal Committee;

(n)

“ticket” means the pass or token for the purpose of securing admission to an
entertainment.

Duty on
payment for
admission to
entertainment.

(1)

A person admitted to an entert
ainment shall be liable to pay an entertainment duty at
such rate, not exceeding one hundred and twenty
-
five percent (125%) of the amount of payment for
admission, as the Government may, specify, by notification in this behalf and the said duty shall be
co
llected by the proprietor and rendered to the municipality in such manner, as may be prescribed:

Provided that Government may impose an entertainment duty on complimentary tickets at a
rate different from that imposed on other kinds of payment for admissi
on subject to the maximum
specified above.

(2)

A draft of the proposed order specifying the rate of entertainment duty referred to in
sub
-
section (1) shall be notified for the information of all persons likely to be affected thereby and
it shall take effe
ct only after the Government has considered all objections received within a period
of thirty days from the date of such publications and has notified the same again, with or without
modification:

Provided that if the Government considers that such an ord
er should be brought into force at
once, the final notification may be issued without previous publication.

(3)

Until such time, as the duty referred to in sub
-
sections (1) and (2) has been finally
notified, the entertainment duty shall be levied at the r
ates in force in this behalf immediately
before the commencement of this Act.

(4)

The amount of duty shall be calculated to the nearest multiple of one rupee.

Duty on video
shows.

(1)

Notwithstanding anything to the contrary contained in this Act, th
e proprietor of a
video set exhibiting shows on payment having seating capacity of less than one hundred persons
shall be liable to pay entertainment duty at a rate not exceeding two lacs rupees per annum or as
may be notified by the Government, from time
to time. The duty shall be payable in advance in
such manner, as may be prescribed.

(2)

The proprietor of a video set not falling in sub
-
section (1), exhibiting shows on
payment having seating capacity of one hundred or more persons shall be liable to pa
y
entertainment duty at the rate and in the manner prescribed under sub
-
section (1) of section 3.

Payment made
in a
consolidated
sum.

Where the payment for admission to an entertainment is made in a consolidated sum in the
form of a subscription or con
tribution to any society or a season ticket, or a right of admission to an
entertainment or series of entertainment during a specified period, or a privilege, right or facility
combined with the right of admission without further payment, or a reduced char
ge, the
entertainment duty shall be paid on the amount of the consolidated sum, but where the
Entertainment Tax Officer is of the opinion that the payment for other privileges, rights or facilities
besides admission to an entertainment, or is intended to s
ecure admission to an entertainment,
during a period when the duty has not been in operation, the duty shall be charged on such amount,
as appears to the Entertainment Tax Officer to represent the right of admission to entertainment for
which a duty is pay
able.

Deposit of
security by
proprietor.

The prescribed authority may, in such manner, as may be prescribed, require the proprietor
to deposit in the funds of municipality as security for payment of entertainment duty under this Act
an amount not exce
eding estimated payment of entertainment duty for a period of three months to
be fixed on the basis of seating capacity.

Posting of
tables of rates
of payment for
admission at
conspicuous
places.

The proprietor shall, in such manner, as may be prescrib
ed, exhibit at the place of
entertainment, the rate of payments for admission and the amount of duty payable on such rates.

HARYANA

GOVT. GAZ. (EXTRA.),
AUG.

27
,
2019

(
BHDR
.
5
, 19
41

SAKA)

213

(1)

Except as otherwise provided in this Act, no person shall enter an entertainment
unless he is in possession of a ticket or a

complimentary ticket or a badge issued by the employee
under this Act and a person liable to pay entertainment duty shall not enter without having paid
such duty payable under this Act in such manner, as may be prescribed.

(2)

A person who enters an ente
rtainment without permission or surreptitiously, with
intent to evade the duty payable under this Act shall, on conviction by a Magistrate, be punishable
with fine which may extend to
₹

500 (five hundred rupees) and in addition be liable to pay such
duty.

Penalty for non
-
payment of duty.

Nothing in this Act shall apply to bonafide employees of the proprietor, who are on duty in
connection with the entertainment or to the proprietor.

Admission of
persons without
payment.

10.

(1)

Save as otherwise provided by this Act, no person shall be admitted on payment to
any entertainment where the payment for admission is subject to entertainment duty except with a
ticket stamped with an impres
sed, embossed, engraved or adhesive stamp (not used before) issued
by the Government for the purposes of revenue and denoting that the proper entertainment duty
has been paid.

(2)

The Government may, on an application by the proprietor, permit such propri
etor,
on such conditions, as it may specify
,

to pay the entertainment duty
-

(a)

by a consolidated payment of a percentage not exceeding fifty per centum of
the gross payment for admission to the entertainment at the rate in force
during the period concerne
d; or

(b)

in accordance with the returns of the payments for admission to the
entertainment; or

(c)

in accordance with the results recorded by any mechanical contrivance that
automatically registers the number of persons admitted.

(3)

If the prescribed au
thority is satisfied that the entertainment duty has not been
correctly levied, collected or paid, it may, within a period of five years from the date the
entertainment duty had become due, after giving the proprietor a reasonable opportunity of being
hear
d, proceed to levy the amount of entertainment duty due and recover the same.

Method of levy.

11.

A proprietor shall maintain the accounts and submit returns in such manner, as may be
prescribed.

Maintenance of
accounts,
submission of
returns, etc.

12.

(
1)

No entertainment duty shall be levied on payment for admission to any
entertainment where the Director is satisfied on application made in this behalf in such manner, as
may be prescribed that the whole of the net proceeds of the entertainment shall be
devoted to
philanthropic, charitable, educational or scientific purposes which have been approved as such, by
the Government.

(2)

The Director shall, however, satisfy himself on receipt of application made in this
behalf that the whole of the net proceeds

of the entertainment is to be devoted to the approved
purpose for which exemption is sought.

(3)

Nothing in this Act shall apply to any entertainment provided by the staff or
students, or both of an academic institution when the proceeds are intended for

academic or
charitable purposes.

(4)

The Government may, for promotion of peace and international goodwill or
encouragement of arts and crafts, sports or other public interest, by general or special order,
exempt any entertainment or class of entertainme
nt from liability to pay duty under this Act.

(5)

No entertainment duty shall be levied on the following events and organizations,
namely:
-

(i)

Welfare of troops;

(ii)

District Relief Fund;

(iii)

Flag Day Fund;

(iv)

Red Cross Fund;

(v)

District Bharat Scouts and Guides Asso
ciation;

(vi)

Welfare of the poor students of the school and its library;

Entertainment
exempt from
payment of duty.

214

HARYANA GOVT. GAZ. (EXTRA.),
AUG.

2
7
, 201
9

(
BHDR
.
5
,
194
1

SAKA)

(vii)

Prime Minister’s Relief Fund;

(viii)

Haryana Defence and Security Relief Fund;

(ix)

Chief Minister’s Relief Fund;

(x)

Hind Kusht Niwaran Sangh Fund;

(xi)

Child

Welfare Fund;

(xii)

Fund for constructing stadium, auditoriums or playing grounds;

(xiii)

Welfare of Scheduled Castes/Tribes and Backward Classes;

(xiv)

Hospital Welfare Society;

(xv)

Care of Deaf, Dumb or Blind persons;

(xvi)

shows for exhibiting of news
-
reels, documentary films and
other films,
released and organized by the Public Relations Department, Haryana
-

(a)

for students on the rolls of educational institutions;

(b)

for furtherance of public interest such as prohibition, promotion of
communal harmony, dissemination of correct knowle
dge about laws of
health, civics and causes of like nature;

(xvii)

all entertainments organized by the military authorities for the benefit of
troops and their families;

(xviii)

all entertainments organized by the Deputy Commissioner and Superintendent
of Police of a dis
trict or sub
-
divisional officer in charge of a sub
-
division, the
net proceeds where of are intended to be utilized for
-

(a)

District Relief Fund;

(b)

Chief Minister Haryana Relief Fund;

(c)

Prime Minister’s Relief Fund;

(d)

Red Cross Fund;

(e)

National Defence Fund;

(xix)

all sport
s events organized by the organizations affiliated with the
corresponding All India Organizations throughout the State;

(xx)

the amusement parks providing educational and recreational amusement to
children on permanent basis set up after the commencement of thi
s Act for a
period of one year;

(xxi)

all circus shows;

(xxii)

the films exclusively produced by the Children Film Society of India meant
for children.

Appeal.

13.

(1)

Any person aggrieved by an order made by prescribed authority, may within a period
of thirty days fr
om the date of such order, in such manner, as may be prescribed, appeal to the
Director or any other officer not below the rank of Deputy Director designated by the Director in
this behalf:

Provided that no appeal shall be entertained by the appellate aut
hority unless it is satisfied
that the amount of duty due and the penalty imposed, if any, on the person has been paid:

Provided further that if the appellant authority is satisfied that the person is unable to pay
the duty due or the penalty imposed, if
any, 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 procedure, as may be prescribed, the appellate authority may pass on
appeal such orders, as it may
deem fit.

Power of
revision.

14.

The Additional Chief Secretary to Government, Haryana or Principal Secretary to
Government, Haryana, Urban Local Bodies Department, as the case may be or such other officer,
as the Government may, by notification, appoint
in this behalf, may, on his own motion or on
application made within a period of sixty days from the date of order in such manner, as may be
prescribed, call for the record of any proceedings or order of any authority subordinate to him for
the purpose of
satisfying himself as to the legality or propriety of such proceedings or order, and
may pass such order in reference thereto, as he may deem fit:

Provided that such officer before deciding such application, may direct the applicant to
deposit, in whole o
r in part, the amount of duty due and the penalty, if any, imposed under this Act.

HARYANA

GOVT. GAZ. (EXTRA.),
AUG.

27
,
2019

(
BHDR
.
5
, 19
41

SAKA)

215

15.

(1)

The proprietor of an entertainment shall, on being required to do so by an officer
authorized by the Commissioner in the case of Municipal Corporation, Executive Of
ficer in the
case of Municipal Council and Secretary in the case of Municipal Committee in this behalf or any
other officer authorized by the Director, Urban Local Bodies, Haryana, produce any accounts or
documents, relevant to the sales of tickets and rea
lization of the entertainment duty, as may be
necessary for the purposes of this Act.

(2)

If any officer mentioned in sub
-
section (1) has reason to suspect that the proprietor
of any entertainment is attempting to evade the payment of any entertainments
duty due under
this Act, he may, for reasons to be recorded in writing, seize such accounts, registers or
documents, as may be necessary and shall grant a receipt for the same and shall retain the same
only for so long, as may be necessary for examination
thereof.

Production and
inspection of
accounts and
documents.

16.

(1)

Any officer authorized by the prescribed authority, may enter into, inspect and
search any place of entertainment in the municipal limit of the concerned municipality while the
entertai
nment is proceeding at any reasonable time for the purpose of ensuring that the provisions
of this Act or any rule made, order issued or direction given 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 (1).

Entry into and
inspection of
places of
entertainment.

17.

(1)

If the proprietor of an entertainment
-

(a)

fraudulently evades the payment of any duty due under this Act; or

(b)

obstructs any officer making an inspection, search or seizure under this Act;
or

(c)

act in contravention of, or fails to comply with, any of

the provisions of this
Act or any rule made, order issued, or direction given, thereunder,

he shall be liable to the imposition of a penalty not exceeding two thousand rupees in addition to
the duty due, if any:

Provided that in case of free, surreptitio
us, unauthorized or concessional entry, whether
with or without the knowledge of the proprietor, the proprietor shall be liable to the imposition of
a penalty, in addition to the amount of duty, of ten times the amount of duty found to be due as a
result o
f such entry and the amount of penalty imposed on the proprietor shall be counted as
entertainment duty penalty:

Provided further that before imposing a penalty, the prescribed authority shall afford the
proprietor a reasonable opportunity of being heard.

(2)

No court shall take cognizance of an offence under this Act or rules made
thereunder except on a complainant made by an officer authorize in this behalf by the prescribed
authority.

Offences and
penalties.

18.

Any sum due under this Act shall be rec
overable as arrears of land revenue.

Recoveries.

19.

(1)

The Government may delegate all or any of its power under this Act except those
conferred upon it by sub
-
section (2) of section 1, section 22 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
restriction, limitations or conditions, if any, as may be laid down by the Government and shall
also be subject to control and revision by it.

Delegation of
pow
ers.

20.

The liability of person to pay the duty or the penalty shall not be determined or questioned
in any manner or by any other authority other than provided in this Act or the rules made
thereunder.

Bar of
jurisdiction.

21.

No prosecution, suit or
other proceedings shall lie against the Government or any of its
officers or servants for any act done or purporting to have been done in good faith under this Act
or the rules made thereunder.

Protection of
action taken in
good faith.

216

HARYANA GOVT. GAZ. (EXTRA.),
AUG.

2
7
, 201
9

(
BHDR
.
5
,
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1

SAKA)

Power to make
rules
.

22.

(1)

The 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 powers, the
rules may provide for all or any of the following matters, namely:
-

(a)

t
he supply and use of stamps or stamped tickets, if required in connection
with the levy of entertainment duty or for the stamping of tickets sent to be
stamped and for securing the defacement of stamps when used;

(b)

the use of tickets covering the admissi
on of more than one person and the
calculation of the duty thereon for the payment of the duty on the transfer
from one part of a place of entertainment to another;

(c)

controlling the use of mechanical contrivance (including the prevention of the
use of t
he same mechanical contrivances for payments of a different amount)
and for securing proper records of admission by means of mechanical
contrivances;

(d)

the checking of the admission, the keeping of accounts and furnishing of
returns by the proprietors in

respect of which entertainment duty is payable in
accordance with the provisions of this Act;

(e)

renewal of damage or spoiled stamps and the procedure to be followed on
applications for refund;

(f)

the keeping of accounts of all stamps used under this Ac
t;

(g)

the form of a ticket, pass or token authorizing admission to an entertainment;

(h)

the presentation and disposal of applications for exemption from payment of
the entertainment duty or for the refund thereof;

(i)

the exemption from the entertainment

duty on military personnel in uniform;

(j)

the collection of entertainment duty and the powers to be exercised by the
officers of Government in that behalf;

(k)

laying down procedure for the hearing and disposal of appeals, applications
and all other matt
ers incidental thereto.

(3)

All rules made under this Act shall be laid before the House of the State Legislature
during its session next ensuing after the publication thereof and may be confirmed, amended or
revoked by it.

MEENAKSHI I. MEHTA,

SECRETARY TO GOVERNM
ENT
,

HARYANA,

LAW AND LEGISLATIVE
DEPARTMENT.

5732
2
—
L.R.
—
H.G.P.,
Chd
.

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