Section 3 in The M.P. Entertainments Duty and Advertisements Tax Act, 1936
3. [ Entertainment Duty payable by proprietor of [an entertainment] [Inserted by M.P. Act No. 6 of 1999 (w.e.f. 1-5-1999).].
(1)Every proprietor of an entertainment other than proprietor of an entertainment by Video Cassette Recorder (hereinafter referred to as V.C.R.) or Video Cassette Player (hereinafter referred to as V.C.P.) or a Cable Operator, shall in respect of every payment for admission to the entertainment pay to the State Government a duty at the rate [as prescribed by the State Government not exceeding seventy five percentum thereof] [Substituted by M.P. Act No. 9 of 2003 for the words 'or seventy five percentum thereof' (w.e.f. 1-5-2003).]:Provided that no duty shall be payable in respect of any payment for admission to an entertainment not exceeding fifty paise except when such payment is for admission to a cinematography exhibition in a permanent structure :Provided further that where cinematographic exhibitions are carried out in cinema hall, no duty shall be levied on an amount [not exceeding two rupees per ticket as may be determined by the State Government] [Substituted by M.P. Act No. 9 of 2003 for the words 'not exceeding one rupee per ticket as may be determined by the collector' (w.e.f. 1-5-2003).] on the basis of payment for admission for providing facilities to persons admitted in the Cinema Hall :Provided also that the details of facilities provided for the spectators and the amount expended there on shall be presented by the proprietor of the cinema hall to the Collector in such manner as may be prescribed and if the Collector is not satisfied with the facilities provided, he may recover the duty in respect of the amount allowed for facilities also form the proprietor of the cinema.Explanation. - The expression "facilities" shall mean such improvement as may be notified by the Government from time to time.(2)They 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.(3)Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any person, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission without further payment or at a reduced charge, the entertainments duty shall be paid on the amount of such lump sum :Provided that where the State Government is of opinion that the payment of a lump sum represents payment for other privileges, rights, or purposes besides the admission to an entertainment, or covers admission to the entertainment during any period for which the duty has not been in operation, the duty shall be charged on such an amount as papers to the State Government to represent the right of admission to entertainment in respect of which the entertainment duty is payable.(4)In calculating the entertainments duty payable under sub-section (1)-(i)where the duty payable is less than fifty paise, the duty shall be rounded off to nearest lower multiple of five paise; and(ii)where the duty payable is more than fifty paise, the duty shall be rounded off to nearest higher multiple of five paise.]
