Section 3 in Rajasthan Entertainments and Advertisements Tax Act, 1957
3. Definitions.
- In this Act, unless the subject or context otherwise requires, -(1)[ "addressable system" means an electronic device or more than one electronic devices put in an integrated system through which television signals and value added services can be sent in encrypted or unencrypted form, which can be decoded by the device or devices at the premises of the subscriber within the limits of the authorization made, on the choice and request of such subscriber, by the service provider to the subscriber; [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](1A)"admission" includes admission as a spectator or as one of an audience and admission for purpose of amusement by taking part in an entertainment and in case of entertainment through cable television network and direct to home broadcasting service, each connection to a subscriber shall be deemed to be an admission;(2)"Admission to an Entertainment" includes admission to any place in which the entertainment is held and in case of entertainment through cablet service and direct to home broadcasting service, with or without cable! connection, each connection to a subscriber shall be deemed to be an admission to an entertainment;](2a)"advertisement" means the intimation or announcement of any goods, property, entertainment, trade, business, or profession by means of a slide or film exhibited on the screen in a cinema, licensed under the Rajasthan Cinemas (Regulation) Act, 1952 (Rajasthan Act 30 of 1952);(3)"agriculture" includes horticulture and the breeding of animals of every description;(3A)[ "Appellate authority" means the Deputy Commissioner, Commercial Taxes, appointed as appellate authority under the provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995)] [Inserted by Rajasthan Finance Act No. 8 of 1998 w.e.f. 31.7.1998.](3AA)[ "Cable service" means the transmission by cables of programme including re-transmission by cable of any broadcast television signals;] [Inserted w.e.f. 26.3.1999 by Finance Act No. 12 of 1999.](3AAA)"Cable Television Network" means any system consisting of a set of closed transmission paths and associated signal generation/control and distribution equipment, designed to provide cable service for reception by multiple subscribers;(3AAAA)[] [Re-numbered by Finance Act No. 12 of 1999] "Commissioner" shall have the meaning assigned to it in the [Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995)] [Substituted for 'Rajasthan Sales Tax Act, 1954' by Act No. 8 of 1998.];(4)"complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at reduced rate of payment for such admission;(4A)[ "direct to home broadcasting service" means distribution of multi- B channel television and radio programmes and similar content by using a I satellite system, by providing signals directly to subscribers premises without I passing through an intermediary or otherwise;] [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](5)[ "entertainment" includes,- [Substituted by Rajasthan Act No. 15 of 2011, dated 11.4.2011.](i)any exhibition (show), performance, amusement, game or sport to which persons are admitted for payment;(ii)providing cable service to a subscriber;(iii)providing direct to home broadcasting service; and](6)[ "entertainment tax" means the tax levied and charged under Sections 4 and 4AA and includes the additional tax payable under Section 6-A;] [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](6A)"advertisement tax" means the tax levied and charged under section 4A;(7)"payment for admission" includes, -(a)any payment made by a person who, having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher rate of tax is required;(b)any payment for seats or other accommodation in a place of entertainment;(c)any payment for a programme or synopsis of an entertainment; and(d)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of his attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment:(e)[ any payment made by a person by way of contribution, subscription, I installation or connection charges or any other charges, excluding service B tax paid under the Finance Act, 1994 (Central Act No. 32 of 1994), collected I in any manner whatsoever for cable service; [Inserted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](f)any payment made by a person by way of contribution, subscription, I installation or connection charges or any other charges, excluding service I tax paid under the Finance Act, 1994 (Central Act No. 32 of 1994), collected S in any manner whatsoever for entertainment through cable service or I through direct to home broadcasting service for distribution of television I signals and value added services with the aid of any types of addressable I system, which connects a television set or computer system at a residential I or non-residential place of subscribers premises, directly to the satellite or I otherwise:]Provided that the entertainment tax or additional entertainment tax or any surcharge on any such tax leviable under this Act shall not be included in the payment for admission if the amount due on account of such entertainment tax, additional entertainment tax or surcharge is separately and expressly shown on the ticket authorizing admission to an entertainment;(8)[ "proprietor" in relation to any entertainment, includes any person - [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.](a)connected with the organisation of the entertainment, or(b)charged with a work of admission to the entertainment, or(c)responsible for, or for the time being in charge of, the management I thereof, or(d)having licence to provide direct to home broadcasting service, by the I Central Government under Section 4 of the Indian Telegraph Act, 1885 I (Central Act No. 13 of 1885), and Indian Wireless Telegraph Act, 1933 I (Central Act No. 17 of 1933) and also includes service provider of I cable television signals and value added services registered or I licensed under the Cable Television Network (Regulation) Act, 1995 I (Central Act No.7 of 1995);](8A)[ "Sales Tax Act" means the Rajasthan Sales Tax Act 1994 (Act No. 22 of 1995)] [Inserted by Act No. 8 of 1998 w.e.f. 31.7.1998.](9)"seats" includes a standing accommodation;(10)"society" includes a company, institution, club or other association of persons by whatsoever name called;(11)"State" or "State of Rajasthan" means the new State of Rajasthan as formed, by section 10 of the States Reorganization Act, 1956 (Central Act 37 of 1956).(11A)[ "subscriber" means a person who receives the signals of television network and value added services from a proprietor at a place indicated by him, without further transmitting it to any other person: [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]Provided that, in case of further transmission of signals of cable television network, each room or premises where signals of cable television network are transmitted shall be treated as a subscriber:Provided further that, in case of direct to home broadcasting service, every television set or computer set receiving the signals shall be treated as a subscriber;](12)[ "Tax Board" means the Rajasthan Tax Board constituted under section 90 of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995); and [Inserted by Act No. 8 of 1998 w.e.f. 31.7.98.](13)"Tribunal" means the Rajasthan Taxation Tribunal constituted under the Rajasthan Taxation Tribunal Act, 1995 (Act No. 19 of 1995)].
