Section 2 in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Adhiniyam, 2011
2. Definitions.
(1)In this Act, unless the context otherwise requires,-(a)"admission to an entertainment" includes admission to any place in which the entertainment is held and access to entertainment through cable service, direct to home (DTH) service, telecom service or any other technological means or device;(b)"advertisement" means the intimation or announcement of any goods, service, product, property, entertainment, trade, business or profession by means of a slide or film or poster or banner or hoarding, etc. exhibited at any place or advertised through cable television or by any other means including tele marketing, except advertisements published in the newspapers or broadcast by radio or television;(c)"amusement" means any amusement provided in any amusement arcade or amusement park or theme park or by whatever name called;(d)"business" includes-(i)the activity of providing residential accommodation and any other service in connection with or incidental or ancillary to such activity of providing residential accommodation by a hotelier;(ii)the activity of providing entertainment anil exhibiting advertisements by a proprietor;(iii)the activity of providing luxuries by a proprietor;(e)"cable operator" means any person engaged in the business of receiving and distributing satellite signals, communication network, including production and transmission of programmes and packages;(f)"caterer" means a person who provides meals, snacks, etc., at a place other than a restaurant;(g)"club" includes both an incorporated and unincorporated association of persons, by whatever name called;(h)"entertainment" includes-(i)any exhibition, performance, amusement, game or sport to which persons are admitted;(ii)entertainment provided by a direct to home (DTH) Service Provider through Satellite;(iii)entertainment provided by a cable operator through cable service;(iv)ring tones, music, videos, movies, animations, games, jokes, etc. provided by a Telecom Service provider through telecom service;(v)contests organized through telecom services by the Telecom Service Provider or any person;(vi)entertainment provided by any other technological means or device.Explanation. - Services received by a person situated in the State of Madhya Pradesh, shall be deemed to have been provided within the State of Madhya Pradesh;(i)"hotel" includes a residential accommodation, a lodging house, a club, an inn, a public house or a building or part thereof where residential accommodation is provided in the course of business;(j)"hotelier" means the owner of the hotel and includes the person who for the lime being is in-charge of the management of the hotel;(k)"luxury" means use of goods, services, property, facilities, etc. for enjoyment, comfort or pleasure or lavish consumption of such goods or services, that is to say,-(i)accommodation and other services provided in a hotel, the rate of charges per day for which, including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra beds and the like is more than the amount as may be prescribed, but does not include the supply of food and drinks where such supply is separately charged for;(ii)services provided in a beauty parlour, spa;(iii)services or facilities, provided by a marriage hall;(iv)services provides by a caterer, except provided in hospitals and educational institutions, but does not include the supply of food and drinks where such supply is separately charged for;(v)services provided by a decorator, florist, illuminator, audio system provider;(l)"marriage hall" includes lawn, garden, a building or part of a building where accommodation or space is provided for more than one hundred persons for any event including seminar or convention or banquet or meeting or exhibition cum sale;(m)"monetary consideration for admission to entertainment" includes-(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)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 lo the payment, if any, for admission lo the entertainment or without any such payment for admission;(vi)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;(vii)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.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. - Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any person, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission without further payment or at a reduced charge, the tax shall be paid on the amount of such lump sum;Explanation III. - 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;(n)"person" includes any company or association or body of individuals whether incorporated or not, and also a Hindu Undivided Family, a firm, a local authority, a State Government, the Central Government and a Government Undertaking;(o)"place of business" includes an office, or any other place which a hotelier or a proprietor uses for the purpose of his business or where he keeps his books of accounts;(p)"proprietor" in relation to any advertisement, entertainment or luxury includes any person responsible for or for the time being in charge of the management thereof;(q)"receipt of monetary consideration" means the amount of payment received or receivable by a hotelier or a proprietor, or by his agent for any advertisement, luxury or entertainment, but shall not include the tax payable under this Act and collected separately by the hotelier or the proprietor;(r)"registered hotelier or proprietor" means a hotelier or a proprietor registered under this Act;(s)"tax" means tax payable under this Act;(t)"turnover" in relation to any period means the aggregate of the amount of receipts of monetary considerations received or receivable by a hotelier or a proprietor in respect of advertisements, luxuries or entertainments provided by him;(u)"Vat Act" means the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002).(2)All those expressions which are used but are not defined in this Act and are defined in Vat Act shall have the meaning assigned to them in Vat Act.
