- In this Act, unless there is anything repugnant in the subject or context-(a)"admission to any entertainment" includes admission to any place in which the entertainment is held;(b)[ 'antennae' means an apparatus which receives television signals that enables viewers to tune into transmission including national or international satellite transmission or moving pictures or series of pictures, by means of transmission of television signals by wire where subscriber's television sets at the residential or non-residential places are linked by metallic co-axial or optic fibre cable to a central system, called headend; [Clauses inserted by the Amendment Act 21 of 2001 as clauses '(aa)' and '(aaa)' thereafter by the Amendment Act 20 of 2006 same are re-numbered as 'b' and 'c'](c)'cable television' means a system organized for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic co-axial cable or optic fibre cable to a central system called the 'headend' and, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on television receiving set at a residential or a non-residential place of a connection holder;](d)[ "cable operator" means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network; [Inserted by the Amendment Act 20 of 2006.](e)"cable service" means the transmission by cables of programmes including retransmission by cables of any broadcast of television signals;(f)"cable television network" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipments, designed to provide cable services, for reception by multiple subscribers.]["(g) "Commissioner" means the Commissioner of Entertainment Tax appointed under sub-section (1) of section 2A and includes an Additional Commissioner of Entertainment Tax;";] [Substituted by Amendment Act 3 of 1982 , thereafter by the Amendment Act 15 of 2001 same is amended. Lastly by the Amendment Act 20 of 2006 present entry is substituted after re-numbering the clause from 'b' to 'g'.](h)[] [Re-numbered by the Amendment Act 20 of 2006.] "complimentary ticket" means a ticket or pass for admission to any entertainment free of any payment or at a reduced rate of payment for such admission;(i)[ "Distributor" means any person who is engaged in selling, supplying or distributing or making available on rental or hire basis feature films for exhibition of cinematograph show or providing cable television network by means of any system consisting of a set of closed transmission parts and associated signal generation, control and distributing equipments, designed to provide cable service for reception by multiple subscribers and/or cable operator whether for cash or for deferred payment, or for rental or for hire charges or for payment in any ratio or any proportion to the total payment in respect of the said sale/services;] [Inserted by the Amendment Act 20 of 2006.](j)[ "entertainment" with all its grammatical variations and cognate expressions means,- [Substituted by the Amendment Act 21 of 2001, thereafter by the Amendment Act 20 of 2006 this clause (d) is re-numbered as clause (j) and present entries are substituted.](1)cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever.(2)A horse race either live or displayed for viewing through any electronic media connected with the help of the server application or otherwise to which persons are admitted on payment;(3)Any amusement or exhibition or performance or pageant or a game or a sport, whether held indoor or outdoor, to which the persons are admitted on payment;(4)River/boat cruise or boat rides or water sports or Para sailing or boat skiing or motor cart rides or any other similar activities of entertainment;(5)Casinos and Casino games on slot machines, cyber cafe and/or pool parlours, disco and any other entertainment provided by clubs/organisations/institutions/ /individuals for commercial purpose but will not include entertainment defined separately;(6)Dance performances, musical performances, theatrical performances including cultural programmers, drama, ballets to which persons are admitted on payments;(7)Circus to which persons are admitted on payment;(8)DTH (Direct to Home) disc service for which persons are required to make payment by way of contribution or subscription or installation and any other charges collected in any manner whatsoever.](k)[] [Re-numbered by the Amendment Act 20 of 2006.] "Government" means the Government of the Union Territory of Goa, Daman and Diu;(l)[ "month" means a calendar month"] [Inserted by the Amendment Act 20 of 2006.]["(m) "payment for admission" means the amount paid for admission and includes- [Clause (f) inserted by Amendment Act 3 of 1982, thereafter this clause was amended by the Amendment Act 15 of 2001, 16 of 2004. By the Amendment Act 20 of 2006 the clause (f), re-numbered as clause 'm' and present entry is substituted.](i)any payment for seats or other accommodation in a place of entertainment;(ii)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 of the entertainment which, without the aid of such instrument or contrivance such person would not get;(iii)any payment for any purpose whatsoever connected with an entertainment or for a programme of synopsis thereof which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;(iv)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;(v)any payment made by a person or persons for having admitted for viewing any games or race or a show connected through any electronic media or services either with the help of server or control room;".Explanation. - "(1) Where any amount is separately charged on the ticket for admission as tax, the amount so collected by way of tax under this Act shall not form the part of payment for admission;(2)Where any amount is charged as composite fee for the services rendered, without indicating the amount separately charged for payment for admission, such fees, when exceeding the amount of exemption so specifically provided, shall be deemed to have included the amount for payment for admission for the purpose of levy under this Act."](n)[ "person" includes an individual, any Government, any company whether incorporated or not, society, club, association or body of individuals, a Hindu undivided family, a firm, a local authority, and every artificial juristic person not falling within any of the preceding descriptions-,] [Inserted by the Amendment Act 20 of 2006.]["(o) "place of entertainment" means a place where the entertainment is held and includes the operating office and the place from where the entertainment is provided by means of cable connections from any type of antennae with the cable network attached to it or cable television or any off course betting center run by any club or association or individual for viewing any game or races or show connected through electronic media and such other place where account and other documents connected with the entertainment are kept."] [Clause [ff] inserted by the Amendment Act 21 of 2001, thereafter by the Amendment Act 20 of 2006 same is renumbered as clause 'o' and present entry is substituted.];(p)[ "prescribed" means prescribed by rules made under this Act;] [Clause (g) re-numbered as clause (p) by the Amendment Act 20 of 2006.]["(q) "proprietor" in relation to any entertainment includes any person or a club or an institution or any organization responsible for or for the time being in charge of the management thereof or any person or persons conducting, organising, sponsoring or patronising any such entertainments.] [Existing entry of clause (h) was substituted by the Amendment Act 21 of 2001. Thereafter by the Amendment Act 20 of 2006 clause (h) re-numbered as clause (q) and present entry was substituted.]";["(r) "subscriber" means a person who receives the signals of cable television network at a place indicated by him to the cable operator, without further transmitting it to any other person."] [Inserted by the Amendment Act 20 of 2006.];(s)[ "tax" or "entertainment tax" means tax leviable under section 3 and under section 3E of this Act;"] [Clause (i) added by The Goa, Daman and Diu Entertainment Tax (Amendment) Act, 1968 (Act No. 10 of 1968). Subsequently by the Amendment Act 20 of 2006 clause renumbered as clause (s) and present entry substituted.](t)[ "Schedule" means schedule appended to this Act; [Clauses (j) and (k) were inserted by Amendment Act 5 of 1986, subsequently by the Amendment Act 20 of 2006 same has been deleted and new entries (t) and (u) substituted.](u)"Year" means a financial year.](v)[ "Tribunal" means Tribunal constituted as per section 2B."] [Inserted by the Amendment Act 20 of 2006.]
