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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Rajasthan - Subsection

Section 3(7) in Rajasthan Entertainments and Advertisements Tax Act, 1957

(7)"payment for admission" includes, -
(a)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 a tax or a higher rate of tax is required;
(b)any payment for seats or other accommodation in a place of entertainment;
(c)any payment for a programme or synopsis of an entertainment; and
(d)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of his attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment:
(e)[ any payment made by a person by way of contribution, subscription, I installation or connection charges or any other charges, excluding service B tax paid under the Finance Act, 1994 (Central Act No. 32 of 1994), collected I in any manner whatsoever for cable service; [Inserted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]
(f)any payment made by a person by way of contribution, subscription, I installation or connection charges or any other charges, excluding service I tax paid under the Finance Act, 1994 (Central Act No. 32 of 1994), collected S’ in any manner whatsoever for entertainment through cable service or I through direct to home broadcasting service for distribution of television I signals and value added services with the aid of any types of addressable I system, which connects a television set or computer system at a residential I or non-residential place of subscriber’s premises, directly to the satellite or I otherwise:]
Provided that the entertainment tax or additional entertainment tax or any surcharge on any such tax leviable under this Act shall not be included in the payment for admission if the amount due on account of such entertainment tax, additional entertainment tax or surcharge is separately and expressly shown on the ticket authorizing admission to an entertainment;