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State of Haryana - Section

Section 8A in The Punjab Entertainments Duty Rules, 1956

8A. [ Payment of duty on video shows having seating capacity of less than one hundred persons. - (1) The proprietor of a video set exhibiting video shows on payment at any place within the State of Haryana, having seating capacity of less than one hundred persons shall make an application in form P.E.D. 1-A to the Entertainment Tax Officer incharge of the district concerned and shall deposit a sum equivalent to duty payable by him for one quarter as provided in sub-rule (2) in the treasury as security and attach with his application, the treasury receipt showing the deposit thereof.

(2)In addition to the security prescribed in sub-rule (1), the proprietor referred to in sub-rule (1) shall pay the entertainment duty, quarterly, in advance at the following slab of rates :-
For premises located in village/town/city having populationof Rate of duty payable per quarter
(i) Less than 10,000 .. Rs. 10,000
(ii) Between 10,000 to 24,999 .. Rs. 15,000
(iii) 25,000 and above .. Rs. 25,000
Explanation :- The latest census figures, shall be the basis for determining the population of any place.
(3)For the purposes of charging entertainment duty, part of a quarter shall be treated as a full quarter.
(4)The entertainment duty shall be payable on the first working day of the month preceding the quarter to which it pertains. The treasury receipt showing the deposit of entertainment duty shall be submitted by the proprietor to the Entertainment Tax Officer concerned on the next working day of such month.
(5)The Entertainment Tax Officer incharge of the district shall be competent to forfeit the whole or part of the security in the event of failure of the proprietor to pay the duty as prescribed in sub-rule (2).
(6)If the proprietor intends to close the entertainment, he shall give one month's notice, in writing to the Entertainment Tax Officer incharge of the district.
(7)In respect of exhibition of video shows at video show halls having seating capacity of one hundred or more, the entertainment duty shall be charged as notified under section 3 of the Act. The other provisions of these rules shall apply mutatis mutandis.] [Substituted by Haryana Notification No. GSR33/PA16/55/S.20/89 dated 31.3.1989.]