The Tripura Amusement Tax Act, 1973

Tripura Act No 7 of  1973.
THE  TRIPURA
AMUSEMENTS TAX
ACT, 1973
i
Tripura Act No. 7 of 1973.
THE  TRIPURA  AMUSEMENTS TAX,
Act  1973
ARRANGEMENT OF SECTIONS
CHAPTER- I
Preliminary
Section
1. Short title, extent and commencement.
CHAPTER- II
Entertainment Tax
2. Definitions .
3. Tax  on payments for admission to entertainments.
4. Tax  on payments for admission to cinematograph
exhibitions.
5. Additional tax on cinematograph exhibitions.
6. Entertainments  tax  to  be  charged  on  all free or.
complimentary passes or tickets.
7. Conditions  as  to consolidated payment of twenty.
per centum of the gross sum.
8. Admission to entertainments.
9. Penalty for non-payment of tax.
10. Sections 8 and 9 not to apply in certain case.
11. Manner of payment.
12. Exemptions.
13. Refunds in certain circumstances.
14. Recoveries.
15. Inspection.
16. Power  to make rules.
17. Power of State Government to delegate certain powers.
ii
CHAPTER- III
Taxes on certain forms of betting
18. Definitions.
19. Tax on totalisators and payment thereof.
20. Procedure for making over totalisator tax to Government
21. Accounts of totalisator tax.
22. Betting tax.
23. Procedure for making over betting tax to Government.
24. Accounts of betting tax.
25. Methods of recovery of totalisator tax and betting tax.
26. Power  to make rules.
27. Repeal and savings.
-------
1
Tripura Act No. 7 of 1973.
THE  TRIPURA  AMUSEMENTS TAX, Act 1973
ARRANGEMENT OF SECTIONS
AN
ACT
to  make an addition to the public revenue of  Tripura and for that purpose
to impose taxes on entertainments and other amusements and on certain
forms of betting.
Be it enacted by the Legislative Assembly of Tripura in the Twenty-
fourth Year of the Republic of India as follows :--
CHAPTER- I
Preliminary
1. (1) This  Act  may  be called the T ripura Amusements Tax Act,
1973.
(2) It extends to the whole of Tripura.
(3) It shall come into force on the first day of April, 1973.
CHAPTER- II
Entertainment Tax
2. In this chapter, unless the context otherwise requires,---
(a) "admission" includes admission as spectator as one of an
audience, and  admission  for  the purpose of amusement
by taking part in an entertainment ;
(b) "admission to an entertainment" includes admission to any
place in which the entertainment is held ;
(c)
"agriculture" includes horticulture and livestock breeding ;
(d) "entertainment"  includes  any  exhibition,  performance,
amusement, game or sport to which persons are admitted
for payment ;
Short title,
extent and
commence-
ment.
Definitions.
2
(e) "entertainments tax" means a tax levied under section 3 ;
(f) "live-stock" includes animals of every description ;
(g) "notification" means a notification published in the
Official Gazette ;
(h) "payment for admission" includes any payment made by
a person who having been admitted to one  part  thereof,
for  admission  to  which a  payment involving a tax or a
higher rate of tax is required and any payment for seats or
other accommodation in a place of entertainment ;
(i) "proprietor" in relation to any entertainment includes any
person responsible for the management thereof ;
(j) "show tax" means a tax levied under section 5  ; and
(k) "society"  includes  a  company, institution, club or other
association of persons by whatever name called.
3. (1)
Except as  otherwise  expressly provided in this Act, there shall
be charged, levied and paid to the State Government a tax at the rate of twenty-
five per centum on all payments for admission to any entertainment.
(2) The entertainments tax shall not be leviable where the payment
for admission is not more than nineteen paise.
(3) The rate of the entertainments tax in the case of  payments for
admission to any theatre or circus or any class of  entertainment other than
cinematograph exhibition, to which the State Government may apply this
sub-section, on the ground that the rate specified in sub-section (1), would
impose an undue burden on the industry involved, shall be as follows,
namely :---
Where the payment excluding the amount of the tax--
(i) is more than nineteen paise but is not more than  twenty-
five paise.
Tax on pay-
ments for ad-
mission to en-
tertainments.
3
(ii) is more than twenty-five paise but is less than seventy-five paise.
(iii) is seventy-five paise or more but is less than one rupee fifty paise.
(iv) is one rupee fifty paise or more but is less than two rupees fifty paise.
(v)
is two rupees fifty paise or more but is less than three rupees fifty paise.
(vi) is three rupees fifty paise or more but is less than four rupees fifty paise.
(vii) is four rupees fifty paise or more but is less than six rupees fifty paise.
(viii) is six rupees fifty paise or more but is less than nine rupees fifty paise,
(ix) is nine rupees fifty paise or more but is not more than ten rupees.
(x) is more than ten rupees, for the first ten rupees and for every ten
rupees over ten rupees.
4. The rate of entertainment tax in the case of payment for admission to any
cinematograph exhibition shall be as follows, namely :--
Where the payment excluding the amount of tax--
(i) is twenty paise or more but is not more than fifty paise--
twentyfive per centum of such payment rounded off, if is not multiple
of five paise, to the next higher multiple of five paise.
(ii) is more than fifty paise but is not more than one rupee--
fifty percentum of such payment rounded off, if it is not a multiple of
five paise, to the next higher multiple of five paise ;
(iii) is  more  than  one rupee but not more than two rupees twenty-
five paise--
one hundred twentyfive percentum of such payment rounded off, if it
is not a multiple of five paise to the next higher multiple of five paise".
Tax on
paym-
ent for
admi-
ssion to
cinem-
atograph
exhibi-
tion.
Additional
tax on cin-
ematograph
exhibitions.
Entertain-
ments tax to
be charged
on all free or
complimen-
tary passes
or  tickets.
Conditions
as to con-
solidated
payment of
twenty per
centum of
the gross
sum.
Admission
to entertain-
ments.
4
5. (1) In respect of any cinematograph exhibition to which persons
are admitted for payment, there shall be charged, levied and paid to the
State Government, in addition to the entertainment tax payable under this
Act, if any, a tax (hereinafter referred to as show tax) calculated at the
following rates, namely :--
(a) in respect of cinematograph exhibition in any municipal
area at the rate of 
 1[five paises for every person admitted
to such exhibition,
(b) in respect of cinematograph  exhibition  in  any  area not
included in clause (a) at the rate of  2[three paises for every
person admitted to such exhibition.
(2) The show tax shall be recoverable from the proprietor.
6. Entertainment tax shall be charged, levied and paid on all free or
complimentary passes or tickets by whatever name called, issued by the
proprietor of a cinematograph exhibition in respect of admission without
payment to a seat or other accommodation therein and every person who is
so admitted on a free or complimentary pass or ticket in a cinematograph
exhibition shall be liable to pay the same amount of entertainments tax as
would be payable by him had he been admitted to such seat or other accom-
modation on payment.
7. The State Government may, on the application of a proprietor of any
entertainment in respect of which the entertainments tax is payable under
sub-section (1) of section 3, allow the proprietor on such conditions as it
may prescribe, to pay the amount of the tax due by means of a consolidated
payment of twenty percentum of the gross sum received by the proprietor
on account of payments for admission to the entertainment and on
account of the tax.
8. No person liable to pay an entertainment tax shall be admitted to an
entertainment, expect--
1. Substituted by The Tripura Amusements Tax (Third Amendment) Act,
1990, w.e.f. 14.9.1990.
2. Substituted ibid.
5
(a) with a ticket stamped with an impressed, embossed,
engraved or adhesive stamp (not before used) issued by
the State Government for the purpose of revenue and
denoting that the proper entertainments tax has been paid,
(b) in  special  cases,  with the approval of the State Govern-
ment, through a barrier which, or by means of a mechani-
cal contrivance which, automatically registers the number
of  persons admitted, unless the proprietor of the enterta-
inment has made arrangements, approved by the State
Government, for furnishing  returns of  the  payments for
admission to the entertainments and in the case of
cinematograph  exhibition,  also  returns of  admission to
seats or other accommodations without payment on free
or complimentary passes or tickets and has given  security
upto an amount  and  in a  manner  approved by the State
Government for the payment of the entertainments tax.
9. If any person liable to pay entertainments tax is admitted to any place
of entertain ment and the provisions of section 8 are not complied with, the
proprietor of the entertainment to which such person is admitted shall, on
conviction before a Magistrate, be liable  in respect of each such offence to
a fine not exceeding five hundred rupees, and shall, in addition, be liable to
pay any tax which should have been paid.
1["Provided that the Collector may, before or after institution of a crimi-
nal proceedings under this Act, accept from the person who is accused of an
offence, as aforesaid, a sum not exceeding rupees five hundred or double
the amount of such tax, whichever is greater, in addition to the tax payable
and compound the offence or, as the case may be, pass an order in writ-
ing and recording the reasons for there that no criminal proceeding shall be
instituted against such person in respect of the same offence."
10. The provisions of sections 8 and 9 shall not apply to any entertain-
ment in respect of which an consolidated payments is made under section 7.
11. (1) The entertainments tax shall be charged in respect of each
1. Substituted by The Tripura  Amusements Tax  (Second Amendment)
Act, 1987, w.e.f. 26.5.1987.
Penalty for
non-pay-
ment of tax.
Sections 8
and 9 not to
apply in ce-
rtain cases.
Manner of
payment.
6
person  admitted for payment,  and  in  the case of a cinemato-
graph exhibition, also in respect of each person admitted
without payment on a free or complimentary pass or ticket, and
in the case of admission by stamped ticket shall be paid by means
of the stamp on the ticket and, in the case  of  admission other-
wise than by stamped ticket, shall be calculated and paid on the
number of admissions.
(2) The entertainments tax, in the case of admission otherwise than
by stamped ticket, shall be recoverable from the proprietor.
(3) Where the payment for admission to an entertainment is made
by means of a lump sum paid as a subscription or contribution to any soci-
ety, or for a season ticket, or for right of admission to a series of entertain-
ments, or to any entertainment during a certain period of time, or for any
privilege, right, facility or thing combined with the right of admission to
any entertainment, or involving such right of admission without further
payment or at a reduced charge, the entertainments tax shall be paid on the
amount of the lump sum, where the State Government is of opinion that the
payment of lump sum or any payment for a ticket represents payment for
other privileges, rights or purposes besides the admission to an entertain-
ment, or covers admission to an entertainment during any period for which
the tax has not been in operation, the tax shall be charged on such an amount
as appears to the State Government to represent the right of admission to
entertainments in respect of which the entertainments tax is payable.
12. (1) The entertainments tax and the show tax shall not be charged
on payments for admission to any entertainment where the State Govern-
ment is satisfied--
(a) that the whole of the takings thereof are devoted to
philanthropic, religious or charitable purposes without any
charge on the takings for any  expenses of  the entertain-
ment  ; or
(b) that the entertainment is of a wholly educational charac-
ter  (any  question on that  point  to be determined  in the
case of difference by the State Government; or
Exemptions.
7
(c) that the entertainment is provided  for partly educational
or partly scientific purpose by a society, not conducted or
established for profit ; or
(d) that the entertainment is provided by a  society  which is
established solely for the purpose of promoting the
interest of the industry of agriculture, or the manufactur-
ing industry, or some branch thereof, or the public health,
and which is not conducted for profit, and consists solely
of an exhibition of the products of the industry, or branch
thereof, for promoting the interests of which the society
exists, or of  materials, machinery,  appliances,  or  food
stuffs, or of articles which are of material interest in conn-
cetion with the questions relating to the public health, as
the case may be.
(2) The State Government may, by general or special order,
exempt any entertainment or class of entertainments from liability to the
entertainments tax and the show tax.
13. Where the State Government is satisfied that the whole of the net
proceeds of an entertainment is devoted to philanthropic, religious or chari-
table purposes, and that in calculating the net proceeds not more than
twentyfive percent of the gross proceeds have been deducted on account of
the expenses of the entertainment, it shall repay to the proprietor the amount
of the entertainment tax and of the show tax paid in respect of  the
entertainment.
14. (1) Any sum due on account of  the entertainments tax or the show
tax shall be recoverable by the State Government as an arrear of land
revenue.
(2) Any fine imposed under this chapter shall be recovered in the
manner provided in the Code of Criminal Procedure, 1898, for the recovery
of fines.
15. (1) Any officer authorised by the State Government for the pur-
pose, may enter any place of entertainment while the entertainment is pro-
ceeding, and any place ordinarily used as a place of entertainment at any
reasonable times with a view to seeing whether the provisions of this chap-
ter or any rules made thereunder are being complied with.
Refunds in
certain cir-
cumstances.
Recoveries.
5  of  1898.
Inspection.
8
(2) If any person prevents or obstructs the entry of any officer so
authorized, he shall, in addition to any other punishment to which he is
liable under any law for the time being in force, be liable on conviction
before a Magistrate to a fine not exceeding two hundred rupees.
(3) Every officer authorised under this section shall be deemed to
be public servant within the meaning of section 21 of the Indian Penal Code,
1860.
16. (1) The State Government may make rules for securing the
payment of the entertainments tax and the show tax and generally for carry-
ing into effect the provisions of this chapter, and in
particular----
(a) for the supply and use of stamps or stamped tickets, or for
the stamping of tickets sent  to be stamped ; and for secur-
ing the defacement of stamps when used ;
(b) for the use of tickets covering the admission of more than
one  persons  and  the calculation of the tax thereon ; and
for the payment of the tax on the transfer from one part of
a place of  entertainment to another and  on payments for
seats or other accommodation ;
(c) for controlling  the use of barriers or mechanical contriv-
ances  ( including  the prevention of  the  use of the same
barrier or mechanical  contrivance  for payments of a dif-
ferent amount), and for securing proper records of admis-
sion by means of barriers or mechanical contrivances ;
(d) for  the  checking of  admission,  the keeping of accounts
and the furnishing  of  returns by the proprietors of enter-
tainments to which the provisions of section 7 are applied
or in respect of which the arrangements approved  by the
State Government  for furnishing returns are  made under
section 8 ;
(e) for the renewal of damaged or spoiled stamps and for the
procedure to be followed on applications for refund under
this chapter or under the rules made thereunder ;
Power to
make rules.
45  of  1860.
9
(f) for the keeping of accounts of all stamps under this
chapter ; and
(g) for the presentation and disposal of applications for
exemption  from  payment of  the  entertainments tax, or
for  the refund  thereof made under the provisions of this
chapter.
(2) If any person acts in contravention of or fails to comply with,
any such rules, he shall, on conviction before a Magistrate, be liable in
respect of each offence to a fine not exceeding five hundred rupees.
17. The State Government may, by notification in the Official Gazette,
delegate all or any of its powers under this chapter, except those conferred
upon it by section 16 and by this section, to any person or to any authority
subordinate to the State Government.
CHAPTER III.
TAXES ON CERTAIN FORMS OF BETTING .
18. In this chapter ---
(a) "backer" includes any person with whom licensed
book-maker bets ;
(b) "bet" includes "wager" and betting includes wagering ;
(c) "licensed  book-maker"  means  any  person  who carries
on the business  or  vocation of, or acts as  a book-maker
or turf commission agent under a licence or permit
issued by any  racing club or by the stewards  thereof to
enable  him  to carry on  his business or vocation as spe-
cified in the licence or permit ;
(d) "prescribed" means  prescribed  by this chapter or by the
rules made thereunder ;
(e) "racing club" includes a club, association, society or body
of persons, corporate or incorporate,--
Power of
State Govern-
ment to del-
egate certain
powers.
Definitions.
10
(i) formed for the purpose of promoting horse-racing or pony-
racing or for holding raece-meetings ; or
(ii) conducting or controlling such meetings ;
(f) "totalisator" means a totalisator, in an enclosure which the
stewards controlling a racemeeting have set apart and
includes any instrument, machine, or contrivance known
as the totalisator, or any other instrument, machine or con-
trivance of a like nature or any scheme  for  enabling any
number of persons to make bets with  one  another on the
like principles.
19. There shall be charged, levied and paid to the State Government out
of all monies paid into any totalisator by way of stakes or bets, a tax on
backers, hereinafter referred to as the totalisator tax, amounting to twenty
percent of every sum so paid ; and twenty percent of every sum so paid into
a totalisator shall be deemed to have been paid by the backer on account of
the totalisator tax, and shall be received by the stewards of the racemeeting
on behalf of the State Government.
20. The stewards of a racemeeting shall, at such times and in such manner
as may be prescribed, forward to the prescribed officer a return stating the
total amount of the monies paid into the totalisator at the meeting and shall,
at the prescribed time, make over to the prescribed officer the amount of the
tax for that meeting.
21. (1) The stewards of a racemeeting shall keep accounts in the pre-
scribed  form of all monies paid into the totalisator at that meeting.
(2) Every person having the custody or control of any such accounts
shall, when required in writing by an officer empowered in this behalf by
the State Government permit such officer, or an officer authorised in writ-
ing by him in this behalf, to inspect and take copies of them.
22. (1) There shall be charged, levied and paid to the State Government
out of all monies paid or agreed to be paid by a licensed book-maker to a
backer in consequence of the winning by the backer of a bet made in an
enclosure of any race, a tax on backers, hereinafter referred to as the betting
tax, amounting to twenty percent of all such monies.
Tax on
totalisa-
tors and
payment
thereof.
Procedure
for mak-
ing over
totalisator
tax to Go-
vernment.
Accounts
of totalisa-
tor tax.
Betting tax
11
(2) The betting tax shall be deducted or collected by the licensed
bookmaker from such monies at the time when the money is paid to the
backer, or in the case of credit bets at such time as may be prescribed, and
shall be deemed to have been paid by the backer on account of the tax, and
shall be retained by the licensed book-maker on behalf of the State
Government.
23. All sums retained on account of the betting tax shall be made over by
the licensed bookmaker, by whom they have been retained, to the e pre-
scribed officer at such times and in such manner as may be prescribed.
24. (1) The stewards of a racemeeting shall, at such times and in such
manner as may be prescribed, forward to the prescribed officer returns set-
ting out the names of the bookmakers, licensed or permitted by them to
carry on the business or vocation of a bookmaker at that meeting.
(2) All licensed bookmakers shall keep accounts of all sums paid
or agreed to be paid by them to backers in satisfaction of bets, in such
manner as may be prescribed and shall, when required in writing by an
officer empowered in this behalf by the State Government, permit such
officer, or an officer authorised in writing by him or in this behalf, to
inspect and take copies of such accounts.
25. (1) The totalisator tax payable under section 19 shall be recover-
able as an arrear of land revenue from the racing club conducting the meet-
ing and any portion of such tax which is not so recovered shall also be
recoverable as an arrear of land revenue from the stewards from the stew-
ards of the racemeeting jointly and severally.
(2) All monies which a licensed book-maker is liable to make over
to the prescribed officer under section 23 shall be recoverable from the
licensed book-maker as an arrear of land revenue.
26. The State Government may make rules for securing the payment of
the totalisator tax and the betting tax, the betting tax, the production and
inspection of accounts kept under this chapter and generally for carrying
into effect the provisions of this chapter, and for dealing with such matters
as are therein directed to be prescribed.
Procedure
for making
over betting
tax to Gov-
ernment.
Accounts of
betting tax.
Methods of
recovery of
totalisator
tax and bet-
ting tax.
Power to
make rules.
12
27. (1) The Bengal Amusements T ax Act, Act, 1922, as
extended to Tripura under section 2 of the Union Territories (Lawa)
Act, 1950 (herein-after referred to as the said Act ) is hereby
repealed.
(2)  Notwithstanding the repeal of the said Act, anything
done or any action taken or any proceedings started or any appeal
preferred or any legal effect produced by or under the provisions
of the said Act shall be deemed to have been done, taken, started,
preferred or produced by or under the corresponding provisions of
this Act as if such corresponding provisions were in force on the
day on which such thing was done or such proceeding was started
or such appeal was preferred or such legal effect was produced.
~~~~~~****~~~~~~
Bengal Act 5
of  1922.
30 of 1950.
Repeal
and sav-
ings.
LIST OF AMENDMENTS.
1. The Tripura Amusements Tax (Amendment) Act, 1979, w.e.f. 1.11.1979.
2. The Tripura Amusements Tax (Second Amendment) Act, 1987, w.e.f. 26.5.1987.
3. The Tripura Amusements Tax (Third Amendment) Act, 1990, w.e.f. 14.9.1990.

‹ Prev All Tripura acts Next ›