In these Rules, unless the context otherwise requires,-. Manner of collection and levy of tax-. Where payment for a programme or synopsis is voluntary, the tax shall be levied separately on the sum paid for admission and on the sum paid for the programme or synopsis.
Form of ticket -. Each ticket book shall contain ticket but the defence personnel, child concession and complimentary ticket books may contain only tickets:. At the time of admission to the class, the middle counterfoil shall be collected at the gate and the outer counterfoil shall be returned to the person obtaining admission.
Any ticket used in contravention of this rule shall, unless proved to the contrary, be considered to be a duplicated ticket issued with the object of evading the tax:.
The inner counterfoils of tickets remaining in the ticket book shall also be retained by the proprietor for a period of ninety days. On demand by the inspecting officer, portions of tickets retained as aforesaid shall be produced before him immediately by the gate-keeper, the proprietor or the person obtaining admission to the entertainment, as the case may be.
Restriction on use of plural tickets-. A ticket shall be issued for each person and not more than one person shall be admitted on one ticket:.
Where a particular taxable entertainment is to be completed in more than one show to be held on a number of days, the proprietor may issue one season ticket for all the days in Form "4" and the dates for which it is issued shall be clearly noted on such ticket and is middle counterfoil shall have as many parts as the number of shows for which the ticket is valid so that one part may be collected at the gate on each day.
The proprietor of a taxable entertainment shall before brining into use, get all ticket books attested by the Entertainment and Betting Tax Officer, or the Inspector in such manner as may be directed by the Commissioner, and any unattested ticket book found in use shall, unless proved to the contrary, be considered to be a duplicate ticket book used for evading the payment of due tax.
Form and manner of information before holding an entertainment-. A person or society desirous of holding an entertainment shall submit to the Commissioner an application in Form "5" where it is a ticketed programme and in Form "6" where the admission to the entertainment is exclusively by invitation, at least seven clear days before the date of such entertainment:. Permission to be obtained to operate cable television network or video cinema-.
The proprietor of a cable television network or the video cinema shall submit to the Commissioner an application within 15 days from the date on which these rules come into force or at least 15 days before the date of such entertainment. The proprietor shall also submit a security of an amount fixed by the Commissioner, along with any other information which may be so required by the Commissioner.
Admission without payment of tax-. If in any entertainment on which tax is leviable under the Act any person in respect of whom tax is payable is found witnessing the show without a ticket it shall, unless proved to the contrary, be presumed that such person has been allowed admission without payment of due entertainment tax by the proprietor of such entertainment.
Return for payment of tax -. No evasion or over-writing in Form "7" shall be made. Return of tax in respect of cabaret or floor show or programmes of entertainment on special occasions in hotel, restaurant, club, etc. Submission of Form "7" and weekly statement-. The Proprietor shall, within four days form the last day of each week ending with Thursday or any other period which may be specified for the purpose by the Commissioner, submit to the assessing authority the original Form "7" statement and also a consolidated statement in such form as may be specified by the Commissioner showing the total number of tickets of each kind issued and the total amount of entertainment tax and surcharge collected during the period.
Return in respect of programme or synopsis-. Where any programme or synopsis is also sold the proprietor of such entertainment shall also prepare and submit, along with Form "7" a statement in Form "8". Payment of tax by stamping the tickets-. Purchase and issue of stamps-. Refund of value of unused stamps-.
The proprietor of an entertainment who closes his business for any reason may, at anytime, apply in writing to the Commissioner for return of the balance of unused stamps in his possession and refund of their value to him. The Commissioner may permit the stamps to be returned to the officers from whom they were purchased and for refund of their value after getting the accounts thoroughly checked and after satisfying himself that the value of the stamps proposed to be returned is actually the balance left with the proprietor after up-to-date payment of tax due.
Renewal of damaged or spoiled stamps-. When any stamps purchased for payment of tax under the Act have been damaged or spoiled, the proprietor may apply in writing to the Commissioner or the officer authorized by him in this behalf to sell such stamps, who, after satisfying himself that they have not been willfully damaged or spoiled, may give in lieu thereof-.
Application under rule 19 or An application for refund under rule 19 or under rule 20 shall be chargeable with the court fee of rupees five. Account of stamps purchased and issued-. Verification of balance of stamps in hand-. Payment of tax for cable service-. Payment of tax for video service-. The provisions of rule 25 shall mutatis mutandis apply. The proprietor shall immediately after closing each week on Thursday prepare and submit a return to the Commissioner in Form "13".
Refund of tax deposited in excess-. The Proprietor of an entertainment claiming refund of tax under sub-section 1 of section 12 of the Act shall submit an application in this behalf to the Commissioner within three months of the deposit of the tax stating clearly the period to which the tax relates, the amount of tax actually due, the amount of tax actually deposited, the treasury challan number and the reasons for the deposit of the tax in excess.
An application for refund not submitted within time shall be liable to be rejected. Remission of tax when entertainment is not completed-. If the Commissioner remits the tax and orders the show to be treated as cancelled the tax payable for that show shall be deducted from the weekly statement and shall not be deposited where the payment is made under clauses b , c and d section 11 of the Act and, where the tax is paid by stamping the tickets under clause a of section 11 of the Act, the stamps used on the tickets refunded shall be renewed in accordance with the provisions of rule An application for remission of tax not submitted within time shall be rejected.
Manner of depositing security-. The proprietor required to deposit security under sub-section 1 of section 13 of the Act shall furnish a security in the form of bank draft or pay order or bank guarantee or a fixed deposit receipt, for such amount as may be specified by the Commissioner under rule The amount of security shall be fixed by the Commissioner and shall not be more than the amount of the total tax chargeable for the full house capacity.
In case of cinemas and other regular programmes of entertainment it shall be for seven days as calculated with reference to the number of maximum shows to be held during seven days and shall not be less than fifty per cent of such amount:. He may, however, re-fix the amount of security as prescribed under this rules in case of any subsequent default in the deposit of tax:.
Deduction of tax from security and forfeiture of security-. The proprietor shall make good he forfeited amount of security within seven days from the receipt of the order unless the Commissioner grants him more time. The Commissioner shall have the power to suspend the licence or the permission for holding the entertainment granted under any law for the time being in force if the proprietor fails to make good the security within the time allowed for the purpose.
Where the proprietor of an entertainment sells or otherwise disposes of his business and ceases to be the proprietor of such entertainment for the purposes of the Act or where the discontinues his entertainment, the Commissioner may, upon application, and after satisfying himself that no dues are outstanding and no case is pending for decision against the said proprietor under the Act or these rules, release the security and order the balance in the security deposit account to be refunded to the proprietor:.
Classes of audience or spectators exempted-. Exemption by government under section 14 3 of the Act-. The proprietor shall comply with the conditions stated in the certificate. He shall also prepare and submit to the Commissioner or any other officer authorized by him, within fifteen days from the date of entertainment a full and true account of the tickets issued at different rates and the gross amount collected from the sale thereof along with the counterfoils of used tickets and all the unused ticket books.
He shall also furnish a full and true account of the expenditure incurred along with the vouchers, if so required by the Commissioner or any other officer authorized by him, within fifteen days from the date of entertainment.
Exemption by government under section 14 4 of the Act-. PROVIDED that the application may be admitted often the expiry of the period thereof, if he applicant satisfies the Commissioner or any other officer authorized by him that he had sufficient cause for not preferring it within that period;.
He shall also prepare and submit to the Commissioner within fifteen days from the date of entertainment full and true account of the ticket issued at different rates and the gross amounts collected from the sale thereof along with the counterfoils of used tickets and all the unused ticket books. He shall also furnish a full and true account of the expenditure incurred along with the vouchers, if so required by the Commissioner, within fifteen days from the date of the entertainment.
PROVIDED that if the proprietor satisfies the Commissioner that he had sufficient reasons for not submitting the proof of utilization within the period prescribed, the Commissioner may extend the period of time to extend as he may deem fit.
Cancellation of exemption under section 14 6 of the Act-. Where an exemption granted is proposed to be cancelled under sub-section 6 of section 14 of the Act or under proviso to sub-section 3 of section 14 of the Act, the Commissioner shall give a reasonable opportunity of being heard to he person to whom exemption was granted before submitting his findings to the government for such action as the government may deem fit.
Manner of sale of tickets. In case of programme of casual nature, the ticket shall be issued only from the counters which have been permitted by the Commissioner under sub-rule 2 of rule 5. Receipt for records taken into possession-. Where any books of accounts or other records are taken into possession by any inspecting officer he shall grant a receipt for the same to the proprietor by making a list of all such records in duplicate and obtain the signatures of the proprietor on the duplicate copy thereof.
Rate of the totalizator tax-. The rate at which the totalizator tax shall be levied and paid to the government under sub-section 1 of section 19 of the Act shall be 20 per cent of all monies paid into any totalizator by way of stakes or bets. Tickets to be issued by stewards -. Each ticket shall be retained in the ticket book. Collection of tax -.
The amount of totalizator tax and the surcharge payable on each payment made of the totalizator by way of stake or bet shall be collected along with the amount of bet by the stewards who shall be responsible for the payment of the same to the government. Return of account of totalizator tax -. The total amount of totalizator tax and surcharge shall be carried over on the next page below the total of tax collected at the next race and the progressive total of tax shall be struck.
This process will continue till the end of the last race and the progressive total of tax below the account for the last race shall be the total of tax collected for the race meeting of that day. If more than one race meeting is held in a week ending with Sunday then the total of tax for the last race meeting shall also be brought forward below the progressive total of tax for the next race meeting so that the progressive total of tax at the close of the last race meeting in a week shall show the amount of tax collected an payable for that week.
Submission of accounts of totalizator tax -. The stewards shall submit to the assessing authority all the original Form "16" statements for the week along with the originals of all the Form "15" statements for each race within three days from the end of each week.
Payment of tax by stewards-. The maximum period for which a licence may be granted or renewed shall be one year beginning from April 1 and ending on March Each book-maker who has been issued a licence shall inform the Commissioner the name and address of the staff who have been engaged by him. Rate of betting tax-. The rate at which betting tax shall be paid under sub-section 1 of section 21 of the Act shall be 10 per cent of all monies paid or agreed to be aid to a licensed book-maker by a backer as a bet on any race.
Issue of care for each bet-. In the case of credit bets the book-maker shall be fully responsible for the realization of the tax from the backer. In the case of credit bets the name and full address of the backer shall also be noted in the register. The total of the amount of betting tax and surcharge collected in each race shall be carried over on the next page below the total of the amount of betting tax and surcharge collected in the next race and the progressive total of tax shall be struck.
This process will continue till the end of the last race and the progressive total of the tax below the amount for the last race shall be the total of tax collected for the race meeting of the day.
All the completed Form "17" shall be submitted to the inspector concerned or the person authorized by the Commissioner on the completion of the last race of the day. Submission of accounts of betting tax-. Each licensed book-maker shall submit to the Commissioner or any other officer authorized by him the original statement in Form "20" for the week along with the originals of all the statements in Form "19" for each race within three days from the end of each week.
Security for due payment of betting tax and surcharge-. If the Commissioner so requires the licensed book-maker shall furnish such security and shall also execute a bond in such form and manner as may be required by the Commissioner but the amount of such security shall not exceed on lakh rupees. Payment of betting tax by licensed book-maker-. The betting tax and surcharge for each week ending with Sunday shall be deposited by the licensed book-maker within three days from the last day of each week into the government account in the manner required by the Commissioner through treasury challans in triplicate to be marked as "depositor's copy", "treasury copy" and "departmental copy".
Deduction of arrears of tax from security and forfeiture of security-. If the security is not made good within the prescribed time-limit, the Commissioner shall also have the power to suspend the licence of the book-maker in accordance with the provisions of section 24 of the Act. Revocation of book-maker's licence-. Whenever an order revoking or suspending the book-maker licence is passed by the Commissioner, a copy of the order revoking or suspending the licence shall be sent to the stewards who shall ensure that the book-maker does not operate the book till the expiry of the period for which the licence has been revoked or suspended or till its restoration, whichever is earlier.
Procedure for remission of tax under section 25 of the Act-. The stewards shall also give reasons for the cancellation of the race. The application shall invariably by submitted on the next working day. Inspection under section The provisions of rule 39 made under section 17 of the Act shall also apply, mutatis mutandis, in respect of the inspections made under section 26 of the Act.
Recovery of tax as arrears of land revenue-. The powers under the Act or these rules shall be exercised by the Commissioner or by any other officer to whom such powers have been delegated in accordance with the provisions of the Act to the extent and in the manner prescribed under the Act or these rules.
A copy of the notice, if any, received, and the reply to notice, if any, given shall also be submitted. The Commissioner shall hear and decide the appeal after giving the appellant a reasonable opportunity of being heard. Manner of service of notice, etc. Any notice or order under the Act or these rules shall be served by the officer issuing the same in any of the following ways, namely,-.
Proprietor of every entertainment, stewards of race meetings, or a licensed book-maker shall maintain an inspection book and produced the same immediately on demand for recording of remarks by various inspection officers.
The inspection book shall contain one hundred pages serially numbered and shall be brought into use after getting the same authenticated in the manner as may be required by the Commissioner for the attestation of the ticket books. When an inspection book is exhausted a new inspection book shall be brought into use after getting it authenticated as aforesaid and the previous book shall be surrendered to the Commissioner for record after obtaining a receipt for the same which shall be pasted on the first page of the new inspection book.
Class and kind of ticket. Name of printing press. The Entertainment and Betting Tax Officer. The nature of business is as under:. Particulars in respect of the persons having on interest in the business are as under:. Extent of interest in the business. The business keeps accounts in This is to certify that business known as.. Signature of authorized officer.
Signature of the authorized officer. The amount of security deposit if any lying with the department if shows were previously held. The amount of arrears of tax, if any to be deposited in respect of shows held previously.
Names and full addresses of two persons to whom the proprietor is known and to whom reference could be made in case if becomes necessary. Whether exemption from payment of entertainment tax is claimed and, if so, specific purpose and the rule. Specimen signature of the persons who own. Specimen signature of the person responsible for management. Additional information, if any, required by the Commissioner.
Prescribed under rule I desire to hold an entertainment in which admission is solely on the basis of invitation and submit the following information as required under rule 11 of the Rules made under the said Act: Name and permanent as well as local address of the proprietor.
Name and permanent as well as local address of the person who will be responsible for management and for conducting day-do-day business. Approximate period of stay in Delhi. Place or places where shows are proposed to be held. Date from which shows re proposed to be started. I desire to hold an entertainment on which tax is leviable under section 6 of the Delhi Entertainments and Betting Tax Act, and submit the following information as required under rule 11 of the rules made under the said Act;.
Date from which shows are proposed to be started. Charge for admission to various classes excluding tax , entertainment tax and surcharge and total payable. Number of shows to given daily as well as special shows, if any, and the time of starting of each show. Number of seats in each class.
Total number of each kind of tickets printed for each class for each show. Maximum amount of tax including surcharge payable for seven days on the basis of full seating capacity for the maximum number of shows proposed to be held in a week. Name of place and date, if any, where shows were last held. Last serial number of each kind of ticket for each class and for each show issued at last place.
Estimate of expenses with details. Sources for meeting the expenses. Name of sponsors and the amount sponsored by them. Name of advertiser and the amount received from them]. Number of shows to be given daily as well as special shows, if any, and the time of starting of each show. Total number of each kind of ticket printed for each class for each show. The amount of security deposit if any, lying with the department if show were previously held.
Manner and criteria of distribution of invitation cards. Outlets of distribution of invitation cards if distribution is on first come first serve basis. Specimen signature of the person who own. Additional information if any required by the Commissioner. Book No Serial No Name and nature of entertainment. Time of starting of show.. Name of feature film..
Admission fee and tax collection authorization. Kind of tickets, viz. Price of admission ticket. Gross amount collected col. Amount of tax collected. Remarks also mention No. I Total for the show.
II Total brought forward. Remarks by inspecting officer. Certified that the above account has been prepared correctly and the number of person in each class tallies with number of ticket shown in column 8 less those in column 9 and Name of the proprietor of cable television. Local and permanent residential address of the.
Area of business with the name of the. Business address of the proprietor Month to which statement relates. Name of subscriber and address. Rate of tax applicable per subscriber. Amount received from each subscriber. Amount of monthly entertainment tax.. Amount and date of tax last paid. Name of the proprietor.. The Content is general information only. It is not intended to constitute legal advice or seek to be the complete and comprehensive statement of the law, nor is it intended to address your specific requirements or provide advice on which reliance should be placed.
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Also under Section 2 i of the Delhi Entertainments and Betting Tax Act, the expression 'entertainment' includes 'games, sport or race'. It is, therefore, contended that tax on entertainment, which the Petitioner is in any event paying, is within the exclusive domain of the State as per List II of the 7th Schedule to the Constitution. That in respect of the same taxable event viz. That the ground of the challenge is of legislative competence. It is submitted that the Petitioner should not be made liable to pay Service Tax on such 'free tickets'.
The sample of the Tickets sold were Annexed as evidence with the present petition. Do you have a Question or Comment? Interested in the next Webinar on this Topic? Click here to register your Interest.
Events from this Firm. More from this Firm. More from this Author. News About this Firm. Taxation Of Non-Compete Fee. Taxability of non-compete fee has been a bone of contention in several acquisitions. Prior to , the Income-Tax Act "Act" did not provide for taxing of non-compete fee,.
Recently, the Ahmedabad Tribunal in case of Gujarat Fluorochemicals Ltd held that the full value consideration, to compute capital gain under a slump sale transaction Global Expansion Updates August For the cases covered in Para 10, even if the tax effect of an appeal is lower than the revised monetary threshold, the Tax Department can still contest the issue on merits before the higher appellate authorities. GST Trends - August Energy and Natural Resources. Food, Drugs, Healthcare, Life Sciences.
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