Section 2 in Haryana Municipal Entertainment Duty Act, 2019
2. Definitions.
- In this Act, unless the context otherwise requires, -(a)"admission to an entertainment" means admission to any place where entertainment is being held or is to be held;(b)"Commissioner" means the Commissioner of the Municipal Corporation;(c)"Director" means the Director, Urban Local Bodies Department, Haryana;(d)"Executive Officer" means the Executive Officer of the Municipal Council;(e)"entertainment" includes any exhibition, performance, amusement, game, sport or race to which persons are ordinarily admitted on payment;(f)"Entertainment Tax Officer" means the Zonal Tax Officer of the Municipal Corporation, Tax Superintendent of the Municipal Council or Secretary of the Municipal Committee, as the case may be, or any other person appointed as such, by the Government;(g)"Government" means the Government of the State of Haryana in the administrative department;(h)"municipality" means an institution of self government constituted under section 2A of the Haryana Municipal Act, 1973 (24 of 1973);(i)"payment for admission" includes-(i)any payment made by a person admitted to any part of a place of entertainment and in a case where such person is subsequently admitted to another part thereof for admission to which an additional payment is required, such additional payment, whether actually made or not;(ii)in case of free, surreptitious, unauthorized or concessional entry, whether with or without the knowledge of the proprietor, the payment which would have been made if the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission; 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 continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;(j)"prescribed" means prescribed by the rules made under this Act;(k)"proprietor" in relation to any entertainment includes the owner, partner or any person responsible for the management thereof;(l)"prescribed authority" means the officer authorized by the Commissioner in case of Municipal Corporation, Executive Officer in case of Municipal Council and the Secretary in case of Municipal Committee;(m)"Secretary" means the Secretary of the Municipal Committee;(n)"ticket" means the pass or token for the purpose of securing admission to an entertainment.
