Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 1] [Entire Act]

State of Punjab - Section

Section 3A in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954

3A. [ Option to pay tax in lieu of tax payable under Section 3. - (1) In lieu of the tax payable under Section 3, in the case of cinematograph shows held in cinema houses specified in column 2 of the Table given below and located in the area specified in the corresponding entry in Column 1 of the said Table, the proprietor may, at his option and subject to such conditions, as may be prescribed, pay entertainment tax to the State Government, fortnightly, as specified in the corresponding entry in column 3 or column 4 of the said Table, as the case may be.] [Substituted by Act No. 20 of 1994.]

Table
Area Type of Cinema house Amount of tax Amount of tax in the case of old cinema house.
1 2 3 4
Category 'A'      
(1) Cinema house in a Municipal Corporation (i) Air Conditioned; Seventeen per cent of the gross collection capacity per showmultiplied by forty-two Fifteen per cent of the gross capacity per show multiplied byforty-two.
  (ii) Air Cooled; Sixteen per cent of the gross collection capacity per showmultiplied by forty-two Fourteen per cent of the gross collection capacity per showmultiplied by forty-two.,
  (iii) Ordinary (other than Air Conditioned and Air Cooled). Thirteen per cent of the gross collection capacity per showmultiplied by forty-two Eleven per cent of the gross collection capacity per showmultiplied by forty-two.
Category 'B'      
(2) Cinema House in a Municipality of the First Class or in aCantonment Board. (i) Air Conditioned; Sixteen per cent of the gross collection capacity per showmultiplied by forty-two. Fourteen per cent of the gross collection capacity per showmultiplied by forty-two.
  (ii) Air Cooled; Thirteen per cent of the gross collection capacity for showmultiplied by forty-two. Eleven per cent of the gross collection capacity per showmultiplied by forty-two.
  (iii) Ordinary (other than Air Conditioned and Air Cooled). Ten per cent of the gross collection capacity per showmultiplied by forty-two. Eighty per cent of the gross collection capacity per showmultiplied by forty-two.
Category 'C'      
(3) Cinema House in a Municipality of the Second Class. (i) Air Conditioned; Thirteen per cent of the gross collectioncapacity per show multiplied by thirty-six. Eleven per cent of the gross collection capacity per showmultiplied by thirty-six.  
  (ii) Air Cooled; Ten per cent of the gross collection capacity per showmultiplied by thirty-six. Eight per cent of the gross collection capacity per showmultiplied by thirty-six.
  (iii) Ordinary (other than Air Conditioned and Air Cooled). Eight per cent of the gross collection capacity per showmultiplied by thirty-six. Six per cent of the gross collection capacity per showmultiplied by thirty-six.
Category 'D'      
(4) Cinema House in a Municipality of the Third Class andother area not falling in Categories 'A' 'B' and 'C' (i) Air Conditioned; Twelve per cent of the gross collection capacity per showmultiplied by twenty-eight. Ten per cent of the gross collection capacity per showmultiplied by twenty-eight.
  (ii) Air Cooled; Nine per cent of the gross collection capacity per showmultiplied by twenty-eight. Seven per cent of the gross collection capacity per showmultiplied by twenty-eight.
  (iii) Ordinary (Other than Air Conditioned and Air Cooled) Seven per cent of the gross collection capacity per showmultiplied by twenty-eight. Five per cent of the gross collection capacity per showmultiplied by twenty-eight.
(2)The amount of tax under sub-section (1), shall be paid by the proprietor irrespective of the actual number of Cinematograph Shows held by him in the cinema house in a fortnight.
(3)Any proprietor who opts to pay tax under this section, shall apply in the prescribed form, to the Assistant Excise and Taxation Commissioner incharge of the District to be permitted to pay the tax under this section. On being so permitted, such proprietor shall pay the tax every fortnight as laid down in sub-section (1).
(4)The option so permitted under sub-section (3), shall continue to be in force till it is revoked by an order in writing by the Assistant Excise and Taxation Commissioner, incharge of the District.
(5)Every proprietor who has been permitted under sub-section (3), shall intimate to the Assistant Excise and Taxation Commissioner, incharge of the District, forthwith any increase in the gross collection capacity per show on account of increase in the seating capacity or in the rates of admission. The proprietor, thereafter, shall be liable to pay tax at the increased rates from the date of such increase. If the proprietor fails to inform the Assistant Excise and Taxation Commissioner, incharge of the District about the increase in gross collection capacity per show or fails to pay tax at the corresponding increased rates, the Assistant Excise and Taxation Commissioner, incharge of the District may, after giving him an opportunity of being heard, by an order in writing, revoke the operation permitted under sub-section (3).