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State of Madhya Pradesh - Section

Section 16AA in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942

16AA. [ [Inserted by Notification No 3227-B-5-149-86-V-5, dated 23-7-1986.]

(1)Every proprietor, who has a licence under the Madhya Pradesh Cinema (Exhibition of Films by [Video Cassette Recorder/Video Cassette Player] Licensing Rules, 1983, shall intimate to the Collector of the District in Form O that he is liable to pay a duty under clause (b) of subsection (1) of Section 3 of the Act, and such duty shall be payable in the manner hereinafter provided.
(2)
(a)The proprietor shall deposit fifty per cent of the duty payable for a month in advance. The amount of duty payable in advance shall be deposited by the proprietor into Government account at the treasury or sub-treasury before the commencement of the month. On the first day of every month he shall submit to the District Excise Officer a statement in Form P indicating the amount of duty deposited during the previous month alongwith the challan, number and date of deposit and he shall also submit a copy of the treasury receipted challan.
(b)[ If the films exempted from the entertainment duty are screened by V.C.R./V.C.P. the proprietor may seek the proportionate relief in duty as fixed per month, by submitting an application to the Collector] [Inserted by Notification No. B-5-19-92-CTD-V, dated 4-1-1995.].
(3)The District Excise Officer shall maintain a register of all such proprietors of entertainments by [Video Cassette Recorder/Video Cassette Player] [Substituted by Notification No. B-5-32-89-V-CT, dated 25-3-1991.] in the district. This shall be called proprietor's register and shall be in Form Q. Monthly payments of duty be recorded in this register every month.
(4)
(a)If the proprietor decide to close exhibition of film by [Video Cassette Recorder/Video Cassette Player] [Substituted by Notification No. B-5-32-89-V-CT, dated 25-3-1991.] for commercial purposes he shall intimate in writing to that effect to the officer mentioned below in Form "R"
(i) At the District Head-quarters The District Excise officer.
(ii) At the Tehsil Headquarters Sub-Inspector of Excise Department.
(iii) In places other than those mentioned in (i) and (ii) above. Sub-Inspector of Excise of the Circle.
(b)The proprietor shall clear all the dues before he applies for closing exhibition of [Video Cassette Recorder/Video Cassette Player] [Substituted by Notification No. B-5-32-89-V-CT, dated 25-3-1991.] for commercial purposes and he shall mention this fact in application for closure.
(c)All applications in Form R at places other than District headquarters shall be forwarded to the District Excise Officer. The District Excise Officer shall immediately verify whether any amount is outstanding against the proprietor on account of duty and if so action to recover the same shall be taken. Similar action shall be taken by the District Excise Officer on applications received by him. An entry to this effect shall be made in the registers in Form Q in the remarks column.]