- In this Act, unless there is anything repugnant in the subject or context:-(a)"Admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;(b)"Admission to an entertainment" includes admission to any place in which an entertainment is held;(bb)[ "Commissioner" means the Commissioner of Commercial Taxes or Additional Commissioner of Commercial Taxes appointed under subsection (1) of Section 8 of the [Bihar Sales Tax Act, 1959 (Bihar Act XIX of 1959);] [Inserted by Bihar Finance Act, 1966 (1 of 1966).](c)"Complimentary ticket" means a pass to enable a person or group of persons to secure admission to an entertainment free of charge or at a reduced rate of payment for such admission;(d)[ Entertainment includes any exhibition, performance, amusement, game, sport or races to which persons are admitted for payment and also includes programmes relayed to a subscriber by a Cable Operator or by Cable television network on payment or otherwise.] [Inserted by Act 11 of 1997.](e)[ "Entertainment Tax" includes tax levied under Sections 3, 3A, 3B, 3C and 3AA;] [Substituted by Act 11 of 1997.](f)"Institution" includes a company, society, club or other association of persons by whatever name called;(g)"Payment for admission" includes-(i)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 tax is required;(ii)any payment for seats or other accommodation in a place of entertainment; and(iii)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or constituting to attend the entertainment in addition to the payment, if any for admission to the entertainment;(iv)[ Any payment made by a subscriber to any Cable Operator for entertainment through cable service or through any form of television network.] [Substituted by Act 11 of 1997.](v)[ Entry fee payment for admission excludes the maintenance charges as prescribed by Urban Development Department] [Added by Jharkhand Act 8, 2005.](h)"Prescribed" means prescribed by rules made under this Act;(i)"Proprietor" in relation to any entertainment includes any person responsible for or for the time being incharge of the management thereof;(j)"Seat" includes standing accommodation;(k)"Ticket" means a ticket for the purpose of securing admission to an entertainment: and(l)[ "Tribunal" means the Tribunal constituted under sub-Section (1) of section 34-A of the 5[Bihar Sales Tax Act, 1959 (XIX of 1959).] [Inserted by Bihar Finance Act, 1966 (1 of 1966).](m)[ "Cable Operator" means any person who provides Cable TV service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network. [Inserted by Act 11 of 1997.](n)"Cable Service" means the transmission by cables of programmes including re-transmission (by cables of any broadcast television signals);(o)"Cable television network" means any system consisting of a set of closed transmission paths and associated signal, generation control and distribution equipment, designed to provide service for reception by multiple subscribers";(p)"Programme" means any television broadcast arid includes-(i)Exhibition of films, features, dramas, advertisement and serials, through any satellite channel or video cassette recorder or video cassette player.(ii)Any audio or visual or audio-visual live performance or presentation and the expression programme service shall be construed accordingly;(q)"Subscribers" means a person who receives the signal of cable television network at a place indicated by him to the cable operator without further transmitting it to any other person.](r)[ "Gross Collection Capacity" means the total amount collected for total seating capacity of the theatre which shall include the admission fees, tax calculated on the basis of rate notified under sub-section (1) of Section 3 from time to time, surcharge or charge for any privilege, right, facility, service or thing combined with the right or admission to any entertainment excluding maintenance charges as prescribed by Urban Development Department.] [Clause 2(r) added by Jharkhand Amendment Act 8 of 2005.]
