Section 2 in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
2. Definitions.
- In this Act unless there is anything repugnant in the subject or context-(a)"admission to an entertainment" includes admission to any place in which the entertainment is held;(aa)[ "Advertisement" means the intimation or announcement of any goods, property, entertainment, trade, business or profession by means of a slide or film exhibited on the screen in a cinema licensed under the Madhya Pradesh Cinemas (Regulation) Act, 1952 (17 of 1952) or at any other place of entertainment; [Inserted by M.P. Act No. 12 of 1965.](aaa)"Advertisement tax" means a tax levied and payable under Section 3-A;](aaa)[ "Cable Operator", "Cable Service", "Cable Television Network" and "Subscriber" shall have the same meaning as assigned to them in the Cable Television Network (Regulation) Act, 1995 (No. 7 of 1995);] [Inserted by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).](b)"entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;(c)[ "entertainments duty" means a duty [X X X] [Substituted by M.P. Act No. 9 of 1972.] levied under Section 3;](cc)[ "Local Area" shall mean a Municipal Area/Notified Area/Town Area within the meaning of the Madhya Pradesh Municipalities Act, 1916 (No. 37 of 1961) or Special Area within the meaning of the Madhya Pradesh Nagar Tatha Gram Nivesh Adhiniyam, 1973 (No. 23 of 1973) or a Cantonment within the meaning of the Cantonment Act, 1924 (No. 2 of 1924) or a village within the meaning of the Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959)] [Inserted by M.P. Act No. 3 of 1991 (w.e.f. 1-4-1991).];(d)[ "Payment for admission" includes- [Substituted by M.P. Act No. 3 of 1991 (w.e.f. 1-4-1991)](i)any payment for seats or other accommodation in any form in a place of entertainment;(ii)any payment for a programme or synopsis of an entertainment;(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 instrument or contrivance such person would not get;(iv)[ any payment made by a person by way of contribution or subscription or installation and connection charges or any other charges, by whatever name called, for providing access to any entertainment, whether for a specified period or on a continuous basis;](v)[] [Existing Clause (iv) renumbered as (v) by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).] any payment, by whatever name called for any purpose whatever, 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.(vi)[] [Existing Clause (v) renumbered as (vi) by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).] 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;Explanation-I. - Any subscription raised or donation collected in connection with an entertainment in any form shall be deemed to be payment for admission];[Explanation-II. [Inserted by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).] - Where entertainment is provided as part of any service by any person, whether forming an integral part of such service or otherwise the charges received by such person for providing the service shall be deemed to include charges for providing entertainment or access to entertainment also];(dd)[ "population" shall mean the urban agglomeration population according to the latest official census of the place, city, town or the locality concerned;] [Inserted by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).](e)"prescribed" means prescribed by rules made under this Act; and(f)"proprietor" in relation to any entertainment, includes any person responsible for or for the time being incharge of the management thereof;(g)[ "Video Cassette Recorder" or "V.C.R." means an apparatus designed to record sound and picture in both black and white and color on magnetic tape and to replay them on T.V. screen when required or play back on T.V. screen tapes recorded on other machines and prerecorded cassettes of movies and when fitted with R.F. tuner sections or monitors for transmission and reception of radio and T.V. broad casts is duly licensed under the Madhya Pradesh Cinema Regulation Act, 1952 (No. 17 of 1952)] [Inserted by M.P. Act No. 34 of 1983.] [and includes Video Cassette Player] [Inserted by M.P. Act No. 3 of 1991 (w.e.f. 1-4-1991).];(h)[ "Video Cassette Player" or "V.C.P." means an apparatus designed to replay sound and picture in both black and white and colour on magnetic tape and to replay them on T.V. Screen when required or play back on T.V. Screen tapes recorded on other machines and prerecorded Cassettes of movies and when fitted with R.F. Tuner Sections or monitors for transmission and reception of Radio and T.V. broadcast is duly licensed under the Madhya Pradesh Cinemas (Regulation) Act, 1952 (No. 17 of 1952).] [Inserted by M.P Act No. 3 of 1991 (w.e.f. 1-4-1991).]
