Section 2 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or the context, -(a)"admission" includes admission as spectator or as one of an audience to any place in which a cinematograph show is being held or is to be held;(b)"cinematograph" includes any apparatus for the representation of moving pictures or series of pictures;(c)"cinema house" includes a building or any other place equipped for the exhibition of a cinematograph show and includes a touring cinema;(d)"class" means an enclosure or a section within a cinema house, admission to which is permitted at the same rate;(e)"Commissioner" means the Excise and Taxation Commissioner, Punjab, or any other Officer empowered by the State Government by notification, to exercise the powers of the Commissioner under this Act;(f)"fortnight" means a period of fourteen days consisting of two consecutive weeks;(g)"gross collection capacity per show" means the notional aggregate of all payments for class-wise admission, to a cinematograph show, which the proprietor would realise, if all seats as determined by the District Magistrate, are occupied in a Cinema house and calculated at the rates specified by the District Magistrate for admission to a class;(h)"old cinema house" means a cinema house which has been functioning in the Punjab State for the last twenty five years or more;(i)"prescribed" means prescribed by rules made under this Act;(j)"proprietor" in relation to this Act includes any person responsible for the management of the premises where the show is held;(k)"seating capacity" means the class-wise total number of seats approved by the District Magistrate in the case of a cinema house existing on the first day of June, 1994 and in the case of a cinema house coming into operation thereafter, that class-wise total number of seats, as may be approved by the District Magistrate;(l)"show" means a cinematograph exhibition;(m)"State Government" means the Government of the State of Punjab;(n)"touring cinema" includes a cinema, which can be taken from place to place for the purpose of displaying cinematograph shows;(o)"week" means a period of seven days commencing from Friday and ending on Thursday; and(p)[ the expression "Municipality, Municipal Corporation", "Cantonment Board" shall have the same meaning as respectively assigned to them in the Punjab Municipal Act, 1911, Punjab Municipal Corporation Act, 1976 and the Cantonments Act, 1924.] [Section2 Substituted by Act No. 20 of 1994.]
