Section 2 in The Orissa Entertainment Tax Act, 2006
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context,-(a)"admission to an entertainment" includes admission to any place in which he entertainment is held and in case of entertainment through cable service each connection to a subscriber shall be deemed to be an admission for entertainment:(b)"assessing authority" in respect of an entertainment means the Entertainment Tax Officer and includes Additional Entertainment Tax Officer and Assistant Entertainment Tax Officer under whose jurisdiction the entertainment is held;(c)"cable service" means the transmission by cables of programmes including re-transmission by cables of any broadcast television signals;(d)"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;(e)"Commissioner" means Commissioner of Entertainment Tax appointed under Sub-section (1) of Section 3;(f)"entertainment" means any cinematographic exhibition including exhibition of news reels, documentaries, cartoons, advertisement shots or slides, whether before or during exhibition of a feature film or separately, and includes any other exhibition, performance, amusement and entertainment through cable service;(g)"Government" means the Government of Orissa;(h)"payment for admission" means any payment made by a person for seat or other accommodation in any form in a place of entertainment and includes-(i)any payment for cable service; or(ii)any payment made for the loan or used of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get; or(iii)any payment by whatever name called for any purpose whatsoever connected with an entertainment which a person is required to make in any form as condition of attending or continuing to attend the entertainment either in addition to the payment, if any for admission to the entertainment or without any such payment for admission; or(iv)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 tax or more tax is required.Explanation. - Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets or invitations specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission.(i)"prescribed" means prescribed by rules;(j)"proprietor" in relation to any entertainment means any person,-(i)connected with the organization of the entertainment, or(ii)charged with the work of admission to the entertainment, or(iii)responsible for, or for the time being in charge of the management thereof;(k)"rules" means rules made under this Act;(l)"society" includes a company, institution, club or other association of persons by whatever name called;(m)"subscriber" means a person who receives the signals of cable television network at a place, indicated by him to the proprietor of the cable television network, without further transmitting it to any other person.Explanation. - In case of a hotel or restaurant each room or premises where signals of cable television network are received shall be treated as a separate place of entertainment and, for that purpose, the proprietor of the hotel or restaurant shall be the subscriber for all the rooms or premises that receive signals of cable television network;(n)"tax" means entertainment tax levied under this Act;(o)"ticket" means a ticket or a complimentary pass for the purpose of securing admission to an entertainment in accordance with the provisions of this Act or the rules and a "duplicate ticket" means a ticket or set of tickets used or intended to be used otherwise than in accordance with this Act or the rules; and(p)"year" means a financial year.
