Section 5 in Jharkhand Entertainments Tax Act, 2012
5. Payment of tax.
- Subject to the provisions of this Act and such rules as may be prescribed, entertainments tax shall be payable by every assessee for the following class of entertainments-(i)for the cinematograph exhibition falling under sub-section (-2) of Section 3, before commencing of the week;(ii)for the video exhibition falling under sub-section (2) of Section 3 read with serial number 2 of the schedule, before commencing of the month;(iii)for the Multiplex Cinema Complex exhibition falling under sub-section (2) of Section 3 read with serial number 3 of the schedule, before commencing of the week;(iv)for the sponsored programmes falling under clause (x) and (ad) of Section 2, before commencement of such sponsored programmes(v)for the cable operators, operating cable television network and Direct-to-Home Service Provider, and all other descriptions of entertainment falling under sub-section (2) of Section 3 read with serial number 4, 5 and 6 of the schedule: by 7lli day of the month after the expiry of the respective month.Explanation. - If the specified date happens to be holiday, the next working day shall be treated to be the payment day.
