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State of Madhya Pradesh - Section

Section 12 in The M.P. Entertainments Duty and Advertisements Tax Act, 1936

12. [ Bar of imposition of entertainments duty by any local authority. [Inserted by Section 3 (i), Schedule, Part A, Item 1 of M.P. Act No. 18 of 1957.]

(1)Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall on or after the date of coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (18 of 1957) impose or recover a duty or tax on or in respect of any entertainment with respect to period falling after such date.
(2)The State Government shall pay to every local authority which before the coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (18 of 1957) had imposed a tax or duty in respect of entertainments and annul grant-in-aid for such period and in accordance with such principles as may be prescribed in this behalf.]
(3)[ Nothing in this section shall apply to the imposition of a show tax leviable by a local authority under any law for the time being in force.Explanation. - For purposes of this section "show tax" means a tax leviable on the proprietor of an entertainment in the form of a fixed sum for each show or performance.] [Inserted by Section 3 of M.P. Act No. 10 of 1961.]NotificationsSection 1
(1)[Notification No. 2495-4423-V-SR-76, dated the 22nd June, 1976.] [Published In M.P. Rajpatra (Asadharan) dated 22-6-1976 at page 229.] -In exercise of the powers conferred by sub-section (2) of Section 1 of the Madhya Pradesh Entertainment Duty and Advertisements Tax (Amendment) Act, 1976 (No. 32 of 1976), the State Government hereby appoints the 1st July, 1976 as the date on which the said Act shall come into force.
(2)[Notification No. B-5-28-V-SR-83 dated the 29th November, 1983.] [Published in M.P. Rajpatra (Asadharan) dated 29-11-83 at page 3299.] - In exercise of powers conferred by sub-section (2) of Section 1 of the Madhya Pradesh Entertainment Duty and Advertisements Tax (Amendment) Act, 1983 (No. 34 of 1983), the State Government hereby appoints the 1st December, 1983, as the date on which the said Act shall come into force.
(3)[Notification F. No. B-5-32-89-V-CT, dated the 25th March, 1991.] [Published in M.P. Rajpatra (Asadharan), dated 25-3-91 at page 711.] - In exercise of the powers conferred in sub-section (2) of Section 1 of the Madhya Pradesh Entertainment Duty and Advertisements Tax (Amendment) Act, 1990 , (No. 3 of 1991), the State Government hereby appoints the 1st April, 1991, as the date on which the said Act shall come into force.
(4)[Notification No (35)-B-5-13-95-CT-V-dated 29th April 1999.] [Published in Rajpartra (Asadharan) dated 29-4-1999 at page 689.] - In exercise of the powers conferred by sub-section (2) of Section 1 of the Madhya Pradesh Entertainment Duty and Advertisements Tax (Amendment) Act, 1999 (No. 6 of 1999), the State Government hereby appoints the 1st May, 1999, as the date on which the said Act shall come into force.Section 2
(5)[Notification No. 899-V-SR-80, dated the 1st April, 1980.] [Published in M.P. Rajpatra (Asadharan) dated 1-4-1980 at page 517.] - In exercise of the powers conferred by Section 2 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. XXX of 1936), the State Government hereby delegates and functions under,-
(i)sub-section (2) of Section 4 of the said Act and Rules relating thereto to all Collectors in the State, within their respective jurisdiction; and
(ii)Rule 16Aof the Madhya Pradesh Entertainments Duty and Advertisements Tax Rules, 1942 to the Excise Commissioner, Madhya Pradesh.
Section 3
(6)[Notification No. (30) B-5-14-99-CT-V, dated 10-04-2000.] [Published in M.P. Gazette dated 10-4-2000 at page 534.] - In exercise of the powers conferred by sub-section (1) of Section 3 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. 30 of 1936), the State Government hereby specify the following facilities for the purpose of explanation of sub-section (1) of Section 3, namely:-
(a)Renovation, repairs and upkeep of urinals and toilets of cinema-hall;
(b)Keeping the premises clean and new plumbing work including their repairs/maintenance. The remuneration paid to the sweepers shall, however, not be permissible;
(c)Repairs of furniture:
(d)Furnishing of the lounge with showcases, furniture etc. and their renovation;
(e)Construction of the ceiling of the cinema hall including its repairs, replacement and renovation;
(f)Modern technology devices pertaining to projectors, speakers amplifiers rectifiers, sound and image projection;
(g)Appropriate changes/improvements in the projection cabin and equipped it with the latest appliances/gadgets;
(h)Air-conditioning system including fans, blowers, exhaust/cooling blowers, waterpumps etc.;
(i)Colour washing/painting the interior/exterior of the auditorium and steps undertaken to plug seepage of water;
(j)Interior furnishing/decoration of the cinema- hallo and fire extinguishing facilities;
(k)Concealed wiring in the auditorium and bulbs/tubelights in the precincts thereof;
(l)Generator sat including the fuel consumed by it;
(m)Notice board giving out information relevant to the audience;
(n)electric charges of the cinema-hall air-conditioned by the air-conditioning/air-cooling plants;
(o)Furnishing/decorations of permanent nature;
(p)Gadgets like water-cooler, aqua-guard for providing hygienic water to the audience;
(q)Fire-lighting appliances in addition of such appliances provided under the relevant rules;
(r)Audience protection from the rains and the sum;
(s)Facilities for advance booking if such facility is not available;
(t)Construction of boundary wall round the precincts of the cinema-hall including gate/gates therein;
(u)Security measures like steel wire-nettings, rolling-shutters, folding gate(s) etc; and
(v)Any other item after prior approval of the Collector.
(7)[Notification No. B-5-6-2003-C.T.V.-(55), dated 29th April, 2003.] [Published in M.P. Rajpatra (Asadharan) dated 29-4-2003, w.e.f. 1-5-2003.] - In exercise of the powers conferred by sub-section (1) of Section 3 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. 30 of 1936), the State Government hereby prescribes the rates specified in column (3) of the following table in respect of every payment of entertainment tax admission to the entertainment :Table
Sl. No. Category of place Rate of Entertainment
1. Place falling under the notified area of any MunicipalCorporation 50 percentum thereof
2. Place falling under the area other than the notified area ofany Municipal Corporation 40 percentum thereof
(8)[Notification No. B-5-6-2003-C.T.V.-(56), dated 29th April, 2003.] [Published in M.P. Rajpatra (Asadharan) dated 29-4-2003, w.e.f. 1-5-2003.] - In exercise of the powers conferred by sub-section (1) of Section 3 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. 30 of 1936), the State Government hereby prescribes the rate of rupees 2 (two) per ticket for providing facilities to persons admitted in the cinema hall, on which no duty shall be levied.
(9)[Notification No. B-5-6-2003-C.T.V.-(57), dated 29th April, 2003.] [Published in M.P. Rajpatra (Asadharan) dated 29-4-2003, w.e.f. 1-5-2003.] - In exercise of the powers conferred by sub-section (1) of Section 3 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. 36 of 1936), the State Government hereby prescribes the rate of compounding in lieu of the duty chargeable under Section 3, calculated in accordance with the method in the table given below :-Table
Sl. No. Population of the place Rate of compounding
1. Upto 1,00,000 10% of Entertainment Duty calculated on full seating capacity.
2. 1,00,001 to 5,00,000 20% of Entertainment Duty calculated on full seating capacity.
3. Above 5,00,000 30% of Entertainment Duty calculated on full seating capacity:
Provided that :
(i)the amount of compounded duty shall be calculated at the rates mentioned in column (3) for 90 shows in a month only irrespective of number of shows, which may be exhibited in that month.
(ii)if the proprietor increases the admission rates with the year the compounded duty be also increased proportionately.
Section 4-B
(10)[Notification No. 361-U.S.R. dated 29th January, 1973.] [Published in M.P. Rajpatra (Asadharan) dated 29-1-1973 at page 351.] - In exercise of the powers conferred by the proviso to Section 4-B of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (30 of 1936), the State Government hereby specifies the bona fide students of the College or any Higher Secondary School in Madhya Pradesh as the class of persons and cinematographic exhibition as the entertainment for the purpose of the said proviso.
(11)[Notification No. 4768-A-V-SR-73, dated 13th December, 1973.] [Published in M.P. Rajpatra, Part I, dated 21-12-1973 at page 2023.] - In exercise of the powers conferred by the proviso to Section 4-B of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. XXX of 1936), and in supersession of the Department Notification No. 361-VSR, dated 29-1-1973, the State Government hereby specifies the bona fide students of any College or any Higher Secondary School in Madhya Pradesh as the class of persons and cinematographic exhibition-as the entertainments for the purposes of the said proviso save the bona fide students of any college or Higher Secondary School and cinematographic conditions at such places as the State Government may, from time to time, declare for the period mentioned in such declaration, to be places affected by disturbances in cinematographic exhibitions at such places consequent on students participation in the disturbances.Section 4-C
(12)[Notification No. 12C3-1251-V-SR-78, dated the 22th March, 1978.] [Published in M.P, Rajpatra, Part I, dated 7-4-1978 at page 290.] - In exercise of the powers conferred by Section 4-C of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (30 of 1936), the State Government hereby authorises the officers mentioned below for purposes of the said section within the limits of their respective jurisdictions, namely:-
(1)all Collectors;
(2)all Additional Collectors;
(3)all Sub-Divisional Officers;
(4)all Assistant Collectors;
(5)all Assistant Commissioners of Excise;
(6)all District Excise Officers in charge of Flying Squads;
(7)all District Excise Officers;
(8)all Excise Inspectors; and
(9)all Excise Sub-Inspectors.
(13)[Notification No. (39) B-2-45-99-CTD-V dated 1-7-2000.] [Published in M.P. Rajpatra, dated 1-7-2000, at page 854 (2).] - In exercise of the powers conferred by Section 4-C of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. 30 of 1936) and in supersession of this Department Notification no. 849-B-1-90-85-SR-V, dated the 24th February, 1986 the State Government hereby authorised the officers mentioned below for purpose of the said section within the limits of their respective jurisdiction namely :-
(i)All Collectors/Additional Collectors/Sub-Divisional Officers.
(ii)Deputy Excise Commissioner in charge of State Flying Squad.
(iii)All Deputy Commissioners of Excise in Charge of Divisional Flying Squad.
(iv)All Assistant Excise Commissioner in charge of districts.
(v)All District Excise Officers in charge of District.
(vi)All District Excise Officers posted to State/Divisional Flying Squads.
Section 5-A
(14)[Notification No. 3856-5408-V-SR-80, dated the 11th December, 1980.] [Published in M.P. Gazette Extraordinary dated 31-12-1980 at page 2274.] - In pursuance of Section 5-A of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. XXX of 1936), and in supersession of this Department Notification No. 2013-6248-V-SR-74, dated the 19th May, 1975, the State Government hereby authorises the officers mentioned in column (2) of the Schedule below to compounds offences under the said Act, and the rules made thereunder to the extent of the amount specified in columns (3) and (4) of the said schedules :-