Section 16 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
16. [ [Substituted by Notification No. (33) B-5-3-99-CTD-V, dated 27-4-2000.]
The proprietor of any entertainment for paying Entertainment Duty in accordance with the provisions of any of the clauses enumerated in sub-section (2) of Section 4 of the Act, shall submit an application in Form F to the District Excise Officer of the concerned district who shall, after verifying the facts stated therein, forward it alongwith his report in Form G to the Collector. The Collector shall be competent, subject to the restriction if any mentioned in this rule, to grant or refuse such permission.(2)The proprietor of an entertainment may be allowed to pay duty in respect of every payment for admission to an entertainment, not being an exhibition by means of cinematography in accordance with the provisions of clause (a) of sub-section (2) of Section 4 of the Act, in the manner and subject to the conditions specified below:-(a)The proprietor shall deposit a security equal to forty percent of the gross sum arrived at by multiplying together the total number of seats, the rate of payment for admission and number of shows permitted to be held in a week.(b)Such proprietor shall deposit the amount of duty in a Government Treasury on or before Wednesday of the following week and shall submit to the District Excise Officer a statement in Form H alongwith a copy of Treasury received Challan in token of payment of the duty.(3)(i)The proprietor of an entertainment may be allowed to pay duty in respect of every payment for admission to the entertainment in accordance with the provisions of clause (b) of sub-section (2) of Section 4 of the Act:-(a)the population of the place of entertainment is more than one lac in case of such place not being a district headquarter or more than fifty thousand in case of being a district headquarter;(b)there has been no breach of the provisions of the Act and the rules made thereunder by the proprietor during the financial year preceding the year for which this facility has been sought; and(c)there are no areas of entertainment duty against the proprietor.(ii)If the proprietor is permitted to pay the duty by the mode specified in clause (i) he shall deposit security equal to fifty percent of the duty payable for ten days for the total number of seats at the place of entertainment;(iii)In every cinema hall, one wooden box with only one slit shall be kept in the office of the proprietor within the cinema premises. The box shall be locked and its key shall remain with the Excise Officer authorised by District Excise Officer. A report of occupation of seats in Form I indicating the actual number of tickets sold classwise for each show signed by the proprietor shall be placed in the box within one hour of the commencement of the show. The particulars of the occupation report shall be verified by the authorised Excise Officer by tallying it with the number of person actually sitting in the cinema hall. If on verification, the number of tickets sold as mentioned in the occupation report is found to be less than the number of persons sitting in the cinema hall, it shall be deemed to be a breach of condition on the part of the proprietors.(iv)Every proprietor shall get cinema tickets printed, numbered and then shall be deposited in book-form in the office of the District Excise Officer. He shall be issued tickets required by him for 15 days on the basis of an indent submitted by him to the District Excise Officer. The tickets shall be issued only after they have been sealed with the seal of the Assistant District Excise Officer authorised by the District Excise Officer, who shall kept a correct account of all the tickets received and issued by him. The proprietor shall have to submit full account of the tickets so issued at the time of submitting his next indent. The proprietor shall exhibit before each show a slide to the effect "Visitors are requested to verify that their tickets bear the facsimile signature seal of the Assistant District Excise Officer and in the absence of such a seal to put a written complaint alongwith the counterfoil of the ticket in the complaint box.(v)If entertainment duty for 12 months from the date of commencement of this facility is found to be less than the entertainment duty for 12 months preceding the said date, the facility allowed shall automatically discontinued without any notice.(vi)The proprietor of an entertainment shall by the Wednesday of each week, deposit in the Government Treasury situated at or near the place the amount of duty due on tine tickets sold by him in the preceding week. On Wednesday, he shall also submit to the District Excise Officer a statement in Form J seating the number of tickets sold classwise, total amount of duty due thereon and amount credited into Government Treasury. A copy of the Treasury challan shall be annexed alongwith the statement.(4)When the proprietor of an entertainment applies for grant of permission to pay entertainment duty according to provisions of clause (c) of sub-section (2) of Section 4 of the Act, the Collector shall inspect the mechanical contrivance mentioned in the applicant and if satisfied with the working of the mechanical contrivance for purpose of clause (c) of sub-section (2) of Section 4 of the Act, he shall forward the application with his report in Form G to the State Government. The permeation may be granted by the Collector only after the terms and conditions subject to which this facility may be allowed and the contrivance to be used are approved by the State Government.(5)(i)A proprietor other than a proprietor of a touring cinema may, if there are no arrears of entertainments duty against him, be allowed to pay duty in respect of every payment for admission to the entertainment in accordance with the provisions of clause (d) of sub-section (2) of Section 4 of the Act.(ii)On receipt of an application under clause (i) the District Excise Officer may, after such enquiry as he considers necessary, submit his report in Form G alongwith the application to the Collector of the district stating the population of the local area where the Cinematographic exhibition is held and amount of entertainment duty payable on full seating capacity of the cinema on the basis of 90 shows only in a month irrespective of the number of shows likely to be exhibited.(iii)On receipt of the District Excise Officer's report the Collector shall work out the consolidated amount of payment of compounded duty within a month. The amount so arrived at shall be multiplied by twelve and such multiplied amount shall be divided by fifty two and the quotient rounded off to the nearest rupee shall be the weekly instalment of the mount payable by way of entertainment duty :Provided that if such permission to pay entertainment duty in accordance with the provisions of clause (d) of sub-section (2) of Section 4 of the Act is sought by a proprietor for the first time, the Collector shall grant such permission only after provision approval of the Excise Commissioner.(iv)The proprietor shall deposit security amount equal to twice the amount of the weekly instalment fixed according to clause (iii) above.(v)Each instalment shall be deposited by the proprietor at the Treasury/Sub-Treasury into Government account before the commencement of the week. On each Monday he shall submit to the District Excise Officer a statement in Form H stating the amount fixed as weekly instalment and the amount actually deposited by him as advance for the week and also annex to the statement a copy of the Treasury receipt challan. If there is any change in the rate of payment for admission or seating capacity in any class during the course of the year, the weekly instalment of advance payment shall be proportionated revised by the Collector;(vi)The weekly instalment of advance shall be payable by the proprietor irrespective of the number of shows held during the week and he shall not be entitled to any refund or rebate on account of show not held but if the cinema remains closed consequent to suspension or cancellation if licence or due to the prohibitory orders of the competent authority in any show or if films exempted from duty are screened, the proprietor may, on application be granted proportionate relief in weekly instalment of advance for that period by reducing the amount of weekly advance for as many forthcoming weeks as may be necessary. An application for such relief giving full particulars of the reasons for the request and duly certified by the concerned Sub-Inspector Excise/Assistant District Excise Officer shall be submitted within three days after close of the week concerned.(vii)The proprietor of a cinema may close his cinema under intimation to the District Excise Officer of the concerned district within 24 hours for such closure, the proprietor shall be entitled to proportionate rebate in his weekly instalment as fixed under clause (c) only after he submits an application to the Collector in his behalf.(6)(i)When the proprietor of a touring cinema applies for permission to pay entertainment duty in accordance with the provisions of clause (e) of sub-section (2) of Section 4 of the Act, the amount of consolidated payment to be recovered in advance in lieu of entertainment duty shall be determined in accordance with the following principles, namely:(a)The amount of consolidation payment in advance to be paid for each day for the first seven days shall not be less than 15 percent for the amount worked out by multiplying together the total number of seats, the rate of payment for admission and the number of shows to be held. The amount fixed on daily basis shall be rounded off to the nearest rupee and shall be payable by the proprietor in advance tor each day in the first week;(b)The percentage may be reduced or enhanced for the second and subsequent weeks, taking into consideration the actual number of visitors in the shows held in the first week as determined by inspection by an authorised Excise Officer in that week;(c)If during the period of availability of the facility, rate of payment for admission or seating capacity of any class is charged for any day or number of shows are increased or decreased the amount of consolidated payment in advance to the paid daily shall also be altered proportionately;(d)If the touring cinema remains closed in any or all its shows for any day or screens a film exempted from payment of entertainment duty, proportionate relief in the amount of consolidation payment for that day shall be granted;(e)The amount fixed for consolidated payment in advance shall be credited daily by the proprietor in a Government treasury situated in or near place and the challan thereof shall be presented to the authorised Excise Officer. In exceptional cases the District Excise Officer may allow payment to be made in cash to the authorised Excise Officer who shall then issue a proper receipt in token thereof.(ii)The proprietor shall deposit security of an amount equal to seven times of daily instalment of consolidated entertainment duty payable in advance.(7)Permission to pay entertainment duty in accordance with the provisions of clause (f) of sub-section (2) of Section 4 of the Act may be granted by the Collector to the proprietor of any entertainment.(8)The security to be provided by the proprietor of an entertainment, who has been granted facility to pay entertainment duty according to the previsions of sub-section (2) of Section 4 of the Act, shall be either in cash or in the form of a bank guarantee issued by the local branch of a nationalised bank valid upto the month of June of the following financial year and pledged in favour of District Excise Officer. This security shall be utilised for recovery of all sums due from the proprietor by way of entertainment duty, penalty or composition fee payable under this rule or the Act.(9)If the entertainment duty payable under clause (b) of sub-rule (1) clause (v) of sub-section (3), weekly instalment of compounded entertainment duty payable in advance under clause (v) of sub-rule (5) or the amount fixed for consolidated payment of entertainment duty to be deposited daily in advance under clause (i) of sub-rule (6) is not paid or deposited on or before the prescribed day, penalty at the rate of one percent of the amount not so paid or Rs. 100 whichever is higher shall be payable for each day of default and if the amount thus payable is not dully paid within six days from the day of default, or if the details of the occupation report lodged in the wooden box as directed in clause (iii) of sub-rule (3) do not tally with the actual number of persons sitting in the cinema hall, the facility allowed to pay entertainment duty according to provisions contained in sub-section (2) of Section 4 shall stand revoked/discontinued automatically with immediate effect without any notice and the provisions contained in sub-section (i) of Section 4 of the Act shall become applicable to such entertainment forthwith.(10)The proprietor of entertainment shall comply with all the directions issued by the Collector in this behalf. He shall apply for the renewal of the facility at least two months before the commencement of the next financial year.(11)The facility granted under this Rule may be withdrawn by the Collector after giving 30 days notice. The facility granted may also be withdrawn in case any terms of condition, subject to which the facility was granted, is violated by the proprietor.(12)For purpose of sub-section (2) of Section 4 of the Act, the District Excise Officer concerned shall maintain registers in the following manner namely:-(a)A register of all proprietors of entertainments in the district who applied for the various facilities as per sub- section (2) of Section 4 of the Act. This shall be the proprietors Register and shall be in Form K; and(b)A register in Form L which will be the register of payments Monthly/Weekly/Daily instalment of consolidated payment in accordance with the provisions of sub-section (2) of Section 4 of the Act, as they are paid, shall be entered in the appropriate column of the register.]
