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State of Madhya Pradesh - Section

Section 3A in The M.P. Entertainments Duty and Advertisements Tax Act, 1936

3A. [ Entertainment Duty payable by proprietor of V.C.R. or V.C.P. [Inserted by M.P. Act No. 6 of 1999 [w.e.f. 1-5-1999].]

(1)Notwithstanding anything contained in Section 3, every proprietor of -
(a)an entertainment by V.C.R. or V.C.P held in a place or town, where there is a Cinema, and such town or place having population mentioned in column (2) of the table below, on such screen size as mentioned in the table, shall pay to the State Government entertainments duty per month at the rate specified in the corresponding entry in column (3) or column (4) thereof, as the case may be-
Table
S.No. Population Size of the Screen
Upto 51 cm (Rs. per month) Above 51 cm (Rs. per month)
1. Upto 10,000 2625.00 3937.00
2. Prom 10,001 to 20,000 3375.00 5062.00
3. From 20,001 to 50,000 4500.00 6750.00
4. From 50,001 to 1,00,000 6000.00 9000.00
5. More than 1,00,000 at the rate specified in sub-section (1) ofSection 3 on payment for admission. at the rate specified in sub-section (1) ofSection 3 on payment for admission.
(b)en entertainment by V.C.R. or V.C.P. held in a place or town, where there is no cinema and such town or place having population mentioned in column (2) of the table below, on such screen size as mentioned in the table, shall pay to the State Government entertainments duty per month at the rate specified in the corresponding entry in column (3) or column (4) thereof, as the case may be,-
Table
S.No. Population Size of the Screen
Upto 51 cm (Rs. per month) Above 51 cm (Rs. per month)
1. Upto 10,000 1125.00 1687.00
2. Prom 10,001 to 20,000 1687.00 2530.00
3. From 20,001 to 50,000 2250.00 3375.00
4. From 50,001 to 1,00,000 3000.00 4500.00
5. More than 1,00,000 at the rate specified in sub-section (1) ofSection 3 on payment for admission. at the rate specified in sub-section (1) ofSection 3 on payment for admission:
Provided that the State Government may, by notification, increase the amount of consolidated duty specified in the tables under clauses (a) and (b) at an interval of not less than two years and where the rate in increased the same shall not be more than twenty five percent of the rate as mentioned in the above table :Provided further that every notification under the above proviso shall as soon as may be after it is issued be laid on the table of the Legislative Assembly and the provisions of Section 24-A of the Madhya Pradesh General Clauses Act, 1957 (No. 3 of 1958) shall apply thereto as they apply to a rule.
(2)No duty shall be payable under sub-section (1) from the month next following the month in which such proprietor closes exhibition by VCR or VCP for commercial purposes and givers notice in writing to that effect to such officer in such form and fulfils such terms and conditions as may be prescribed.
(3)The duty payable under sub-section (1) shall be paid to or collected or realised by such officer or authority and in such manner as may be prescribed.]