Section 2 in The Punjab Entertainments Duty Act, 1955
2.
In this Act unless the context otherwise requires -(a)'admission to an entertainment' includes admission to any place in which the entertainment is being held or is to be held;(b)'Commissioner' means the Excise and Taxation Commissioner, [Haryana] [Substituted for the world 'Punjab' by the Haryana Adaptation of Laws Order, 1968.], for the time being;(c)[ "Entertainment Tax Officer" means the Deputy Excise and Taxation Commissioner, the Excise and Taxation Officer and the Assistant Excise and Taxation Officer in a district and any other person appointed as such by the Government.] [Subtituted by Haryana Act No. 7 of 1987.](d)'entertainment' includes any exhibition, performance, amusement, game, sport or race to which persons are ordinarily admitted on payment;(e)'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 cases of free, surreptitious, unauthorised 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.] [Substituted for old sub-clause (ii) by Punjab Act 10 of 1965.](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 be payment, if any, for admission to the entertainment.(f)'prescribed' means prescribed by rules made under this Act;(g)'proprietor' in relation to any entertainment includes the owner, partner or a person responsible for the management thereof;(h)'Government' means the Government of the State of [Haryana] [Substitued for the word 'Punjab' by the Haryana Adaptation of Laws Order, 1968.]; and(i)'ticket' means the pass or token for the purpose of securing admission to an entertainment.
