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Panaji, 10th August, 2006 (Sravana 19, 1928) SERIES I No. 19

Reg. No. GR/RNP/GOA/32 RNI No. GOAENG/2002/6410

GOVERNMENT OF GOA

Department of Fisheries___

Order

1-60-2004/FSH

Sanction of the Government is hereby conveyedfor re-designation of the post of Scientific Officer tothat of Dy. Director of Fisheries in the same payscale with immediate effect.

This issues with the concurrence of Fin. (Rev. &Cont.) Department vide their U. O. No. Fin.(R&C)//1734-F/2006 dated 4-7-2006 and recommendationof Administrative Reforms Department.

By order and in the name of the Governorof Goa.

S. C. Verenkar, ex officio Joint Secretary (Fish.).

Panaji, 3rd August, 2006.

———¿ ¿ ¿ ———

Goa Legislature Secretariat___

LA/A/BILLS/1294/2006

The following Bill which was introduced inthe Legislative Assembly of the State of Goa on31-7-2006 is hereby published for the generalinformation in pursuance of the provisions ofRule - 138 of the Rules of Procedure and Conductof Business of the Goa Legislative Assembly.

The Goa Appropriation (No. 3) Bill, 2006

(Bill No. 14 of 2006)

A

BILL

to authorise payment and appropriation of certainfurther sums from and out of the ConsolidatedFund of the State of Goa for the services andpurposes of the financial year 2006-07.

Be it enacted by the Legislative Assembly of Goain the Fifty-seventh Year of the Republic of Indiaas follows:�

1. Short title.� This Act may be called the GoaAppropriation (No. 3) Act, 2006.

2. Issue of Rs. 10,29,85,000 out of theConsolidated Fund of the State of Goa for thefinancial year 2006-07.� From and out of theConsolidated Fund of the State of Goa, there maybe paid and applied sums not exceeding thosespecified in column (5) of the Schedule heretoamounting in the aggregate to the sums of tencrore twenty nine lakhs and eighty five thousandrupees towards defraying the several chargeswhich will come in the course of payment duringthe financial year 2006-07 in respect of the servicesand purposes specified in column (2) of the saidSchedule.

3. Appropriation.� The sums authorised to bepaid and applied from and out of the ConsolidatedFund of the State of Goa under this Act, shall beappropriated for the services and purposesexpressed in the said Schedule in relation to thesaid financial year.

Note: There are two Extraordinary issues to the OfficialGazette Series I No. 18 dated 3-8 -2006 as follows:

(1) Extraordinary dated 7-8-2006 from pages 317 to 330regarding Notification from Department of Finance(Revenue and Control Division).

(2) Extraordinary (No. 2) dated 7-8-2006 from pages 331 to332 regarding Notification from Department of Law &Judiciary (Legal Affairs Division).

334 OFFICIAL GAZETTE � GOVT. OF GOASERIES I No. 19 10TH AUGUST, 2006

SCHEDULE

(See sections 2 and 3)(Rs. in lakhs)

Sums not exceeding Demand Services and Voted by Charged on the No. purposes Assembly Consolidated Fund Total

of the State of Goa

(1) (2) (3) (4) (5)

A1 Raj Bhavan � � � 6.74 6.74

2 General Administrationand coordination � � 115.40 � 115.40

19 Industries, Trade &Commerce � � 10.00 � 10.00

21 Public Works � � � 81.28 81.28

23 Home � � 80.00 � 80.00

31 Panchayat � � 0.03 � 0.03

32 Finance � � 50.00 � 50.00

33 Revenue � � 5.00 � 5.00

40 Goa College ofEngineering � � 13.70 � 13.70

48 Health Services � � 68.00 � 68.00

50 Goa College of � � 47.00 � 47.00Pharmacy

55 MunicipalAdministration � � 480.00 � 480.00

56 Information andPublicity � � 24.00 � 24.00

65 Animal Husbandry &Veterinary Services � 33.00 � 33.00

75 Planning, Statisticsand Evaluation � � 3.20 � 3.20

78 Tourism � � 12.50 � 12.50

Total 941.83 88.02 1029.85

OFFICIAL GAZETTE � GOVT. OF GOA 335SERIES I No. 19 10TH AUGUST, 2006

Statement of Objects and Reasons

The Supplementary Demands for Grants for theyear 2006-07 (First Batch) was presented to theLegislative Assembly on 27th July, 2006. This Billis introduced in pursuance of Article 204 read withArticle 205 of the Constitution of India to providefor the appropriation of certain further sums outof the Consolidated Fund of the State of Goa tomeet the expenditure on certain services grantedby the Legislative Assembly for those services.

Porvorim, PRATAPSINGH RANE31st July, 2006. Chief Minister

________

Governor�s Recommendation

The Governor has, in pursuance of Article 207of the Constitution of India, recommended to theLegislative Assembly, the introduction andconsideration of the Bill.

_________

LA/A/BILLS/1295/2006

The following Bill which was introduced inthe Legislative Assembly of the State of Goa on31-7-2006 is hereby published for the generalinformation in pursuance of the provisions ofRule - 138 of the Rules of Procedure and Conductof Business of the Goa Legislative Assembly.

_________

The Goa Entertainment Tax (Amendment)Bill, 2006

(Bill No. 23 of 2006)

A

BILL

further to amend the Goa Entertainment Tax Act,1964 (Act 2 of 1964).

Be it enacted by the Legislative Assembly ofGoa in the Fifty-seventh Year of the Republic ofIndia as follows:�

1. Short title and commencement.� (1) This Actmay be called the Goa Entertainment Tax(Amendment) Act, 2006.

(2) It shall come into force on such date as theGovernment may, by notification in the OfficialGazette, appoint.

2. Amendment of section 1.� In section 1 of theGoa Entertainment Tax Act, 1964 (Act 2 of 1964)(hereinafter referred to as the �principal Act�), inthe long and short title, for the expression �Goa,Entertainment Tax Act, 1964� the expression �GoaEntertainment Tax Act, 1964� shall be substituted.

3. Amendment of section 2.� In section 2 of theprincipal Act,�

(i) clause (aa) shall be re-numbered as clause(b);

(ii) clause (aaa) shall be re-numbered as clause(c);

(iii) after clause (c) as so re-numbered, thefollowing clauses shall be inserted, namely:�

(d) �cable operator� means any person whoprovides cable service through a cable televisionnetwork or otherwise controls or is responsiblefor the management and operation of a cabletelevision network;

(e) �cable service� means the transmissionby cables of programmes including re-transmission by cables of any broadcast oftelevision signals;

(f) �cable television network� means anysystem consisting of a set of closed transmissionpaths and associated signal generation, controland distribution equipments, designed toprovide cable services, for reception by multiplesubscribers�;

(iv) existing clause (b) shall be re-numbered asclause (g) and for clause (g) as so re-numbered,the following clause shall be substituted,namely:�

�(g) �Commissioner� means the Commi-ssioner of Entertainment Tax appointed undersub-section (1) of section 2A and includes anAdditional Commissioner of EntertainmentTax;�;

(v) existing clause (c) shall be re-numbered asclause (h);

(vi) after clause (h), the following clause shallbe inserted, namely:�


�(i) �Distributor� means any person who isengaged in selling, supplying or distributing ormaking available on rental or hire basis featurefilms for exhibition of cinematograph show orproviding cable television network by means ofany system consisting of a set of closedtransmission parts and associated signalgeneration, control and distributing equipments,designed to provide cable service for receptionby multiple subscribers and/or cable operatorwhether for cash or for deferred payment, or forrental or for hire charges or for payment in anyratio or any proportion to the total payment inrespect of the said sale/services;�;

(vii) existing clause (d) shall be re-numberedas clause (j) and for clause (j) as so re-numbered,the following clause shall be substituted, namely:�

�(j) �entertainment� with all its grammaticalvariations and cognate expressions means,�

(1) cinematograph show including videoshows to which persons are admitted onpayment or exhibition of films or movingpictures which are viewed and heard on thetelevision receiving set, with the aid of anytype of antennae with the cable networkattached to it or cable television for whichpersons are required to make payment by wayof contribution or subscription or installationand connection charges or any other chargescollected in any manner whatsoever.�;

(2) A horse race either live or displayed forviewing through any electronic mediaconnected with the help of the serverapplication or otherwise to which persons areadmitted on payment;

(3) Any amusement or exhibition orperformance or pageant or a game or a sport,whether held indoor or outdoor, to which thepersons are admitted on payment;

(4) River/boat cruise or boat rides or watersports or para sailing or boat skiing or motorcart rides or any other similar activities ofentertainment;

(5) Casinos and Casino games on slotmachines, cyber cafe and/or pool parlours,disco and any other entertainment providedby c lubs/organisat ions/ inst i tut ions//individuals for commercial purpose butwill not include entertainment definedseparately;

(6) Dance performances, musical perfor-mances, theatrical performances includingcultural programmes, drama, ballets to whichpersons are admitted on payments;

(7) Circus to which persons are admittedon payment;

(8) DTH (Direct to Home) disc service forwhich persons are required to make paymentby way of contribution or subscription orinstallation and any other charges collectedin any manner whatsoever.�.

(viii) existing clause (e) shall be re-numbered asclause (k) and after clause (k) as so re-numbered,the following clause shall be inserted, namely:�

�(l) �month� means a calendar month�;

(ix) existing clause (f) shall be re-numbered asclause (m) and for clause (m) as so re-numbered,the following clause shall be substituted, namely:�

�(m) �payment for admission� means theamount paid for admission and includes�

(i) any payment for seats or other accom-modation in a place of entertainment;

(ii) any payment made for the loan or use ofany instrument or contrivance which enables aperson to get a normal or better view or hearingof the entertainment which, without the aid ofsuch instrument or contrivance such personwould not get;

(iii) any payment for any purpose whatsoeverconnected with an entertainment or for aprogramme of synopsis thereof which a personis required to make as a condition of attendingor continuing to attend the entertainment inaddition to the payment, if any, for admission tothe entertainment;

(iv) any payment made by a person whohaving been admitted to one part of a place ofentertainment is subsequently admitted toanother part thereof for admission to which apayment involving tax or more tax is required;

(v) any payment made by a person or personsfor having admitted for viewing any games orrace or a show connected through anyelectronic media or services either with the helpof server or control room;�.


Explanation.� �(1) Where any amount isseparately charged on the ticket for admission astax, the amount so collected by way of tax underthis Act shall not form the part of payment foradmission;

(2) Where any amount is charged as compositefee for the services rendered, without indicatingthe amount separately charged for payment foradmission, such fees, when exceeding the amountof exemption so specifically provided, shall bedeemed to have included the amount for paymentfor admission for the purpose of levy under thisAct.�.

(x) after clause (m), the following clause shallbe inserted, namely:�

�(n) �person� includes an individual, anyGovernment, any company whetherincorporated or not, society, club, association orbody of individuals, a Hindu undivided family, afirm, a local authority, and every artificial juristicperson not falling within any of the precedingdescriptions;�;

(xi) existing clause (ff) shall be re-numbered asclause (o) and for clause (o) as so re-numbered,the following clause shall be substituted, namely:�

�(o) �place of entertainment� means a placewhere the entertainment is held and includesthe operating office and the place from wherethe entertainment is provided by means of cableconnections from any type of antennae with thecable network attached to it or cable televisionor any off course betting center run by any clubor association or individual for viewing anygame or races or show connected throughelectronic media and such other place whereaccount and other documents connected withthe entertainment are kept;�;

(xii) existing clause (g) shall be re-numberedclause (p);

(xiii) existing clause (h) shall be re-numberedas clause (q) and for clause (q) as so re-numbered,the following clause shall be substituted,namely:�

�(q) �proprietor� in relation to anyentertainment includes any person or a club oran institution or any organization responsible foror for the time being in charge of themanagement thereof or any person or persons

conducting, organising, sponsoring orpatronising any such entertainments;�;

(xiv) after clause (q), the following clause shallbe inserted, namely:�

�(r) �subscriber� means a person whoreceives the signals of cable television networkat a place indicated by him to the cable operator,without further transmitting it to any otherperson;�;

(xv) existing clause (i) shall be re-numbered asclause (s) and for clause (s) as so re-numbered,the following clause shall be substituted, namely:�

�(s) �tax� or �entertainment tax� means taxleviable under section 3 and under section 3Eof this Act;�;

(xvi) for existing clauses (j) and (k) the followingclauses shall be substituted, namely:�

�(t) �Schedule� means schedule appended tothis Act;�.

�(u) �Year� means a financial year.�.

(xvii) after clause (u), the following clause shallbe inserted, namely:�

�(v) �Tribunal� means Tribunal constituted asper section 2B.�.

(4) Amendment of section 2A.� In section 2Aof the principal Act, after sub-section (4), thefollowing sub-sections shall be inserted, namely:�

�(5) The Government may, subject to suchconditions and restrictions as it may impose, bynotification in the Official Gazette, delegate tothe Commissioner the powers (not being powersrelating to the appointment of AdditionalCommissioner of Entertainment Tax, AssistantCommissioner of Entertainment Tax andEntertainment Tax Officers) conferredon the Government by sub-section (1) andsub-section (2).

(6) The Commissioner and all officers andpersons appointed under this Act shall exercisesuch powers as may be conferred and performsuch duties as may be required by or under thisAct.

(7) The superintendence and control for theproper execution of the provisions of this Act


and rules made thereunder relating to the levyand collection of the tax shall vest in theCommissioner.�.

5. Insertion of new section 2B.� After section2A of the principal Act, the following section shallbe inserted, namely:�

�2B. Tribunal.� (1) Subject to the provisionsof this section, the Government shall constitutea Tribunal consisting of one or more membersas it thinks fit to discharge the functionsconferred on the Tribunal by or under this Act:

Provided that, where the Tribunal consists ofone member, that member shall be a person whohas held a civil judicial post for at least ten yearsor who has been a member of the Central LegalService (not below Grade II) for at least threeyears, or who has been in practice as anadvocate for at least ten years, and where theTribunal consists of more than one member, onesuch member shall be a person qualified asaforesaid.

(2) If the Tribunal consists of more than onemember, the Government shall appoint one of themembers of the Tribunal to be the Chairmanthereof.

(3) The qualification of the member or membersconstituting the Tribunal and the period for whichsuch member or members shall hold office shallbe such as may be prescribed.

(4) The Government may terminate theappointment of any member of the Tribunal beforethe expiry of the term of his office if such member,�

(a) is adjudged as an insolvent; or

(b) engages during his term of office inany paid employment outside the duties of hisoffice; or

(c) is or becomes, in any way concerned orinterested in any contract or agreement madeby or on behalf of the Government orparticipates in any way in the profit thereof orin any benefit or emoluments arising therefrom;or

(d) is in the opinion of the Government, unfitto continue in office by reason of infirmity of mindor body; or

(e) is convicted of an offence involving moralturpitude:

Provided that, before terminating theappointment of any member under this sub--section, such member shall be given a reasonableopportunity of making representation againstsuch termination of appointment.

(5) Any vacancy in the membership of theTribunal shall be filled up by the Government assoon as practicable.

(6) If the Tribunal consists of more than onemember, the functions of the Tribunal may bedischarged by any of the members sitting eithersingly or in benches of two or more members, asmay be determined by the Chairman.

(7) Where, the Tribunal consists of more thanone member and they are divided on any matterarising for decision before them, the decision shallbe the decision of the majority, if there be amajority; but if the members are equally divided,they shall state the point or points on which theydiffer and the case shall be referred by theChairman for hearing on such point or points toone or more of the other members of the Tribunal,and such point or points shall be decided accordingto the majority of the members of the Tribunal whoheard the case, including those who first heard it.

(8) Subject to such conditions and limitations asmay be prescribed, the Tribunal shall have powerto award costs, and the amount of such costs shallbe recoverable from the person who is ordered topay the same as arrears of land revenue.

(9) The Tribunal shall, for the purpose ofregulating its procedure and disposal of itsbusiness, make regulations not inconsistent withthe provisions of this Act and the rules madethereunder:

Provided that the regulations so made shallnot have effect until they are approved bythe Government and published in the OfficialGazette.

(10) Notwithstanding anything contained in thissection, the Government may, by notification inthe Official Gazette, confer on any Tribunalconstituted or functioning under any other law forthe time being in force, the powers conferred on aTribunal by or under this Act and thereupon suchother Tribunal shall be deemed to be a Tribunalconstituted under this section in relation to the saidlaw notwithstanding anything inconsistent in suchother law:


Provided that the provisions of sub-section (3)and (4) shall not apply to the Tribunal on whichsuch powers are so conferred.

(11) Any proceeding before the Tribunal shallbe deemed to be judicial proceeding within themeaning of sections 193 and 228 of the Indian PenalCode,1860 (Central Act 45 of 1860).�.

6. Amendment of section 3.� In section 3 of theprincipal Act,�

(i) for sub-section (1) the following sub-sectionshall be substituted, namely:�

�(1) There shall be levied and paid to theGovernment on all payments for admission toany entertainment, as shown in Schedules A, Band D hereto, a tax indicated therein�.;

(ii) for sub-section (2) , the following sub-sectionshall be substituted, namely:�

�(2) In computing the tax payable undersub-section (1), the tax leviable shall becomputed with reference to each single personadmitted.�;

(iii) in sub-section (4) , the following proviso shallbe inserted, namely:�

�Provided that the Government may exemptfrom payment of entertainment tax com-plimentary tickets issued by the proprietor orperson for admission to the entertainment notexceeding five percent of the total capacity ofsuch entertainment or the tickets actually sold,whichever is less�;

(iv) after sub-section (4), the followingsub-section shall be inserted, namely:�

�(5) (i) The Government may, by notificationin the Official Gazette,�

(a) reduce any rate of tax,

(b) enhance any rate of tax,

and may by like notification, add to, or omit from,or otherwise amend any entry of the Scheduleand thereupon the Schedule shall be deemed tohave been amended accordingly.

(ii) Any notification issued under clause (i)shall take effect prospectively, either from the

date of publication thereof in the Official Gazetteor from such later date as may be mentionedtherein.

(iii) The provisions contained in sub-section (4)of section 14 of this Act regarding laying the ruleson the table of the Legislative Assembly shall applymutatis mutandis to any notification issued underclause (i).

7. Amendment of section 3A.� For section 3A ofthe principal Act, the following section shall besubstituted, namely:�

3A. Determination of disputed question.��(1) If any question arises, otherwise than inproceedings before a Court, or proceedingsunder sections 6A or 6C or 6D, about theinterpretation of any provisions of this Act, or asto whether,�

(a) any proprietor or person is liable forpayment of tax for admission to anentertainment; or

(b) any entertainment is liable for payment ofentertainment tax; or

(c) any particular proprietor or person isrequired to be registered; or

(d) any tax payable in respect of any particularentertainment or if the tax is payable, the ratethereof, the Commissioner, upon applicationmade in the prescribed manner, shall, afterhearing the applicant and/or otherwise makingsuch inquiries as may be necessary, make anorder determining such question.

(2) The Commissioner may direct that thedetermination shall not affect the liability of anyproprietor or person under this Act, in respect ofany entertainment effected prior to suchdetermination.

(3) If any such question arises from any orderalready passed under this Act, no such questionshall be entertained for determination under thissection; but such question may be raised in appealagainst or by way of revision of, such order.�.

8. Omission of sections 3B and 3C.� Sections3B and 3C of the principal Act shall be omitted.

9. Amendment of section 3D.� In section 3D ofthe principal Act, for the figures �30%� theexpression �50% or any lower rate of percentage


that the Government may notify for such period�shall be substituted.

10. Substitution of Section 3E.� For section 3Eof the principal Act, the following section shall besubstituted, namely:�

�3E. Special provisions in respect of certainentertainments.� (1) Notwithstanding anythingcontained in section 3 and subject to the rulesmade, there shall be levied and paid tax onentertainment provided by way of cyber caféand/or pool parlour and/or with the aid ofantennae or cable television or Direct to HomeDisk services through any electronic system ofde-coding or otherwise, including transmissionof television signals by wire where thesubscribers T.V. sets are linked by metallicco-axial or fibre cable to a central system calledheadend, to a connection holder on payment ofany contribution or subscription or installationand connection charges or any other chargescollected as specified in Schedule �C� hereto orin any other manner whatsoever.�.

11. Omission of section 3F.� Section 3F of theprincipal Act shall be omitted.

12. Insertion of new sections 3G to 3N.� Aftersection 3F of the principal Act, the followingsections shall be inserted, namely:�

�3G. Registration of proprietor or person.�(1) No proprietor or person liable to pay taxunder sections 3 and 3E shall carry on activityof providing entertainment, unless he has filedan application in accordance with sub-section(2) or he possesses a valid certificate ofregistration under this Act:

Provided that, any proprietor or person who waseither registered or liable to pay tax under section3 or section 3E of this Act, prior to the date ofcoming into force the Goa Entertainment Tax(Amendment) Act, 2006, shall continue to be soregistered or liable to pay tax, subject to otherprovisions of this Act:

Provided further that, it shall be lawful for theproprietor or person to provide entertainment ifhe has applied for registration within the timeprovided under sub-section (2).

(2) Within 30 days from the date of accruing ofliability to pay tax under this Act every proprietoror person shall make an application to the

Commissioner for registration with fees asspecified in Schedule E hereto:

Provided that no proprietor or person, who isalready registered as hotelier under the Goa Taxon Luxuries Act, 1988 (Act No. 17 of 1988), shallbe required to pay registration/renewal fees underthis Act.

(3) If the Commissioner is satisfied thatapplication for registration is in order, he shall inaccordance with such rules as may be prescribed,register the applicant and grant him a certificateof registration in the prescribed form and suchcertificate shall specify place of providingentertainment and area of operation.

(4) The Commissioner may, after considering anyinformation furnished or otherwise called for orreceived under any provision of this Act, amendfrom time to time the certificate of registration.

(5) The Commissioner may, for good andsufficient reason, demand from the proprietor orperson, who has applied for registration under thisAct, a reasonable security not exceeding rupeesone lakh, for proper payment of tax payable by himunder this Act.

(6) The Commissioner may for good andsufficient cause forfeit the whole or any part of thesecurity obtained under sub-section (5):

Provided that no order shall be passed underthis sub-section without giving the concernedproprietor or person an opportunity of being heard.

(7) Where a registered proprietor or persondiscontinues, transfers or otherwise disposes of hisactivity of providing entertainment or where heceases to be liable to pay tax and he applies in aprescribed form to the Commissioner, then theCommissioner shall, after making such enquiryas may be necessary, cancel the certificate ofregistration with effect from such date as he mayfix in accordance with the rules.

(8) Where the Commissioner is satisfied that anyregistered proprietor or person has discontinued,transferred or otherwise disposed of the activityof providing entertainment and has failed to applyunder sub-section (7) for cancellation of certificateof registration, the Commissioner may, after givingthe proprietor or person a reasonable opportunityof being heard, cancel the certificate of registrationwith effect from such date as he may fix to be the


date from which the said activity has beendiscontinued, transferred or otherwise disposedof:

Provided that, the cancellation of certificate ofregistration on an application of the proprietor orperson or otherwise shall not affect the liability ofthe proprietor or person to pay the tax includingany penalty/interest due for any period upto thedate of cancellation, whether such tax includingany penalty/interest is assessed before or after thedate of cancellation.

(9) Every proprietor or person liable forregistration under this Act shall have to get hisregistration certificate renewed every financialyear on payment of renewal charges specified inSchedule E hereto within 30 days from thecommencement of the financial year. Provisionscontained in this Act relating to registration, shall,mutatis mutandis, apply for renewal ofregistration.

3H.� Provisional registration.� (1) A proprietoror person who intends to provide entertainmenton payment of charges for admission, but is notliable to pay tax under the provisions of this Act,may, if so desires, apply in the prescribed manner,under this section, for grant of provisionalregistration certificate by the Commissioner, onpayment of registration fees specified in ScheduleE hereto.

(2) If the Commissioner, upon examining suchapplication, is of the opinion that it is in order, shallgrant such certificate which shall be valid for theyear in which it is issued or upto such period asspecified therein.

(3) Every proprietor or person who has beengranted a certificate of provisional registrationunder this section shall, for so long as suchcertificate is in force, be liable to pay tax underthis Act:

Provided that if the Commissioner is satisfied thatthe particulars contained in the application are notcorrect or complete or that any informationprescribed for registering the applicant is notfurnished, the Commissioner may, after giving theapplicant a reasonable opportunity of being heard,reject the application for reasons to be recordedin writing.

3I.� Liability of proprietor to tax.� (1)Subject to the provisions of this Act and rulesmade thereunder, there shall be paid by every

proprietor and person who is liable to pay taxunder this Act, the tax or taxes in accordancewith the provisions of this Act.

(2) If a person other than the owner includingmanager/agent is for the time being is incharge ofthe place of entertainment, then, such person andthe owner shall jointly and severally be liable topay tax.

3J. Liability of firm.� Where any entertainmentis run by a firm, then the firm and each of thepartners of the firm shall be jointly and severelyliable for payment of tax:

Provided that where any partner retires fromthe firm, he shall be liable to pay tax, penalty andinterest payable under this Act, if any, remainingunpaid at the time of his retirement, and any taxdue upto the date of his retirement, even ifassessment of tax including any penalty andinterest, if any, is made at a later date.

3K. Special provision regarding liability incertain cases.� (1) Where a proprietor or personliable to pay tax under this Act, dies, then�

(a) if the activity of providing entertainmentcarried on by the proprietor or person iscontinued after his death by his legalrepresentative or any other person, such legalrepresentative or other person shall be liable topay the tax including any penalty due from suchproprietor or person under this Act in the likemanner and to the same extent as the deceasedproprietor or person;

(b) if the activity of providing entertainmentcarried on by the proprietor or person isdiscontinued, whether before or after his death,his legal representative shall be liable to payout of the estate of the deceased, in the likemanner and to the same extent as the deceasedproprietor or person would have been liable topay if he had not died, the tax including anypenalty due from such proprietor or such personunder this Act, whether such tax including anypenalty has been assessed before his death buthas remained unpaid or is assessed after hisdeath.

Explanation.� For the purpose of thissub-section, the expression �legal representative�has the meaning assigned to it in clause (11) ofsection 2 of the Code of Civil Procedure, 1908(Central Act 5 of 1908).


(2) Where a proprietor or a person liable to paytax under this Act is a Hindu undivided family andthe joint property is partitioned amongst thevarious members or group of members, then, eachmember or group of members shall be jointly andseverally liable to pay the tax including anypenalty/interest due from the proprietor or theperson, under this Act, upto the time of partitionwhether such tax including any penalty/interesthas been assessed before partition but hasremained unpaid or is assessed after partition.

(3) Where a proprietor or person liable to paytax under this Act is a firm and the firm is dissolved,then every person who was a partner shall bejointly and severally liable to pay to the extent towhich he is liable under section 3J, the taxincluding any penalty/interest due from the firmunder this Act upto the time of dissolution, whethersuch tax including any penalty/interest has beenassessed before such dissolution but has remainedunpaid or is assessed after dissolution.

(4) Where a proprietor or person, liable to paytax under this Act, transfers or otherwise disposesof his business in whole or in part or effects anychange in the ownership thereof, in consequenceof which he is succeeded in the business or partthereof by any other person, then, the proprietoror person and the person succeeding shall jointlyand severally be liable to pay the tax including anypenalty/interest due from the proprietor or personunder this Act upto the time of such transfer,disposal or change, whether such tax includingany penalty/interest has been assessed before suchtransfer, disposal or change but has remainedunpaid or is assessed thereafter.

(5) Where a proprietor or a person liable to paytax under this Act,�

(a) is the guardian of a ward on whosebehalf the business is carried on by the guardian;or

(b) is a trustee who carries on the businessunder a trust for a beneficiary, then, if theguardianship or trust is terminated, the wardor, as the case may be, the beneficiary, shall beliable to pay the tax including any penalty//interest due from the proprietor or person, uptothe time of termination of the guardianship ortrust, whether such tax including any penalty//interest has been assessed before thetermination of the guardianship or trust, but hasremained unpaid, or is assessed thereafter.

(6) Where a proprietor or person liable to paythe tax under this Act is succeeded in the businessby any person in the manner described in clause(a) of sub-section (1) or in sub-section (4), thensuch person, unless he already holds a certificateof registration, shall, within 30 days thereof, applyfor registration.

3L. Non transferability of registrationcertificate.� Save as otherwise provided in section3N, a certificate of registration shall be personal tothe proprietor or person to whom it is granted andshall not be transferable.

3M.� Information to be furnished regardingchanges in business etc.� (1) If a proprietor orperson liable to pay tax under this Act,�

(a) sells or otherwise disposes off his businessor any part thereof or effects or makes any otherchanges to his knowledge in the ownership; or

(b) discontinues or changes the place thereofor opens the new place of providingentertainment; or

(c) changes the name or nature of the activity;or

(d) enters into a partnership or otherassociation in regard to his activity he shall,within the prescribed time, inform theCommissioner accordingly.

(2) Where any such proprietor or person dies,his executors, administrators or other legalrepresentatives or where any proprietor or personis a firm and there is a change in the constitutionof the firm or the firm is dissolved, every personwho was a partner thereof, shall, in like mannerinform the said authority of such death, change inthe constitution or of dissolution, as the case maybe.

3N. Certificate of registration to continue incertain circumstances.� Where, a registeredproprietor or person,�

(a) effects change in the name of his businessor his activity of providing entertainment; or

(b) is a firm, and there is a change in theconstitution of the firm without dissolutionthereof; or

(c) is a trustee of a trust, and there is changein the trustee thereof; or


(d) is a guardian of a ward, and there is a changein the guardian, he shall then, merely by reason ofany of the circumstances aforesaid, it shall not benecessary for the proprietor or person or the firmwith the changed constitution, or the new trustee,or new guardian, to apply for a fresh certificate ofregistration and on information being furnished inthe manner required by section 3M, the certificateof registration shall be amended.�.

13. Substitution of Section 4.� For section 4 ofthe principal Act, the following section shall besubstituted, namely:�

4. Payment of tax and returns.� (1) Tax payableunder this Act shall be paid in the mannerhereinafter provided and at such intervals as maybe prescribed.

(2) Such proprietor or person as may be requiredso to do by the Commissioner by notice served inthe prescribed manner and every registeredproprietor or person shall furnish returns of thetotal payments for admission to the entertainmentto which such return relates in such manner, bysuch date and to such authority as may beprescribed.

(3) Before any registered proprietor or personfurnishes the returns required by sub-section (2),he shall pay into a Government Treasury or theState Bank of India or in such other manner as maybe prescribed, the full amount of tax due from himunder this Act, according to such returns and shallfurnish alongwith the returns a receipt from suchTreasury or Bank showing the payment of suchamount.

(4) If any proprietor or person having furnishedhis returns under sub-section (2) discovers anyomission or incorrect statement, he may furnish arevised return before the expiry of three monthsfollowing the last date prescribed for furnishingthe original return and if the revised return showsa greater amount of tax to be due then was shownin the original return, it shall be accompanied by areceipt showing the payment in the mannerprovided in sub-section (3) of the extra amount:

Provided that no such revised return shall beconsidered as such and it shall not be taken intoconsideration, if the Commissioner is satisfied thatthe return originally furnished was with theintention to delay the payment of tax due in time,or with intention to defraud the Government of itsrevenue.

(5) Any tax assessed or any other amount, dueunder this Act from a proprietor or person, may,without prejudice to any other mode of collection,be recovered,�

(a) as if it were an arrears of land revenue; or

(b) by attachment and sale or by sale withoutattachment of any property of such proprietoror person by the Officer appointed undersub-section (2) of section 2A, in accordance withsuch rules as may be prescribed.

(6) The proprietor or person shall pay,�

(a) the amount of tax assessed or re-assessedfor any period under section 6A or section 6Cof this Act less sum already paid by him inrespect of such period; and

(b) the amount of penalty, if any, levied underthis Act, into the appropriate GovernmentTreasury by such date as may be specified in anotice or order issued under this Act being notlater than 30 days from the date of notice ororder:

Provided that the Commissioner may, in respectof any particular proprietor or person and forreasons to be recorded in writing and on paymentof interest @ 12% per annum or at such higher//lower rate as the Government may notify from timeto time, extend the date of such payment or allowto pay tax due or penalty or interest levied, if any,by installments.

(7) (a) When a proprietor or person is in defaultin making payment of the tax assessed orre-assessed or of penalty imposed or interest levied,there shall be paid by such proprietor or personfor the period commencing from the date of expiryof the date specified in the notice for payment andending on the date of payment of the amount,simple interest @ 15% per annum on the amountnot so paid.

(b) Notwithstanding anything contained inclause (a), upon an application from the proprietoror person in the manner prescribed, theCommissioner, subject to such conditions as hemay impose, remit the whole or any part of theinterest payable in respect of any period by theproprietor or person.

(8) The Government may, by general or specialorder published in the Official Gazette, authorize


any Officer not below the rank of EntertainmentTax Officer, to exercise, for the purpose of effectingrecovery of the amount of tax or penalty or interestdue from any proprietor or person under this Act,the powers of the Collector under the Goa LandRevenue Code, 1968 (Act 9 of 1969), to recover thedues as arrears of land revenue.

(9) No person other than a person who has toperform some duty in connection with anyentertainment or a duty imposed upon him by anylaw, shall be admitted to an entertainment exceptwith a valid ticket.

(10) Notwithstanding anything contained in thissection, the Commissioner, on the application ofthe proprietor or person of any entertainment inrespect of which entertainment tax is payableunder sections 3 and 3E, allow the proprietor orperson on such conditions as may be prescribedto make payment of tax due,�

(i) by a consolidated payment of a percentage,to be fixed by the Commissioner, of the grosssum received by the proprietor or person onaccount of payment for admission to theentertainment; or

(ii) on the basis of the returns of the paymentsfor admission to the entertainment filed by theproprietor or person for the correspondingperiod of the preceding year; or

(iii) in accordance with the results recordedby any mechanical/electronic contrivanceincluding computers which automaticallyregisters the number of persons admitted.

14. Amendment of section 5.� In section 5 ofthe principal Act,�

(i) for sub-section (1), the following sub-sectionshall be substituted, namely:�

�(1) A proprietor or person, upon anapplication in the prescribed manner and onpayment of prescribed fees, may apply to theCommissioner for exemption from levy ofentertainment tax on payments for admissionto the entertainment, under the followingcircumstances:

(a) where the whole of the receipts thereofare devoted to philanthropic or charitablepurpose; or

(b) where the entertainment is meant foreducational purposes.�;

(ii) in sub-section (3), for the expression �TheGovernment may�, the expression �TheGovernment may, upon an application from aproprietor or person in the manner prescribed�shall be substituted;

(iii) in sub-section (4),� (a) for the expression�clause (b) of sub-section (1) of section 3�, theexpression �sections 3 and 3E� shall besubstituted;

(b) in the proviso, the expression �clause (b)of sub-section (1) of� shall be omitted.

15. Amendment of section 6.� In section 6 ofthe principal Act,�

(i) in sub-section (1), the words and figures�or any Officer of Government duly authorizedin writing by him in this behalf,� shall beomitted;

(ii) in sub-section (2), af ter the word�proprietor� and before the words �of everyentertainment�, the words �or person� shallbe inserted;

(iii) in sub-section (3), for the expression �fivehundred rupees�, the expression �five thousandrupees� shall be substituted.

16. Insertion of new sections 6A to 6H.� Aftersection 6 of the principal Act, the following sectionsshall be inserted, namely:�

�6A. Assessment of tax.� (1) The amount oftax due from a proprietor or person liable topay tax shall be assessed separately for eachyear during which he is so liable:

Provided that, the Commissioner may, subjectto such conditions as may be prescribed, assessthe tax due from any proprietor or person, duringa part of a year.

(2) If the Commissioner is satisfied that thereturns furnished by a registered proprietor or aperson, in respect of any period are correct andcomplete, he shall assess the amount of tax duefrom the proprietor or person, on the basis of suchreturns.

(3) If the Commissioner is not satisfied that thereturns furnished by a registered proprietor or a


person in respect of any period are correct andcomplete, and he thinks it necessary to requirethe presence of the proprietor or person or theproduction of further evidence, he shall serve onsuch proprietor or person a notice requiring himon a date and at a place specified thereon, eitherto attend and produce or cause to be produced allevidence on which such proprietor or personrelies in support of his returns, or to produce suchevidence as is specified in the notice. On the datespecified in the notice, or as soon as may bethereafter, the Commissioner shall, af terconsidering all the evidence which may beproduced, assess the amount of tax due from theproprietor or person.

(4) If a registered proprietor or a person fails tocomply with the terms of any notice issued undersub-section (3), the Commissioner shall assess, tothe best of his judgment, the amount of tax duefrom him.

(5) Where all the returns are filed by a registeredproprietor or person for any year on or before thedate prescribed for filing the last return of thatyear, no order of assessment under sub-section (3)or sub-section (4) in respect of that year shall bemade after the expiry of two years from the end ofthe said year, and if for any reason such order isnot made within the period aforesaid, then thereturns so filed shall be deemed to have beenaccepted as correct and complete for assessingthe tax due from such proprietor or person:

Provided that, where such assessment ismade in consequence of or to give effect to anyorder of an appellate or revisional authority or of aCourt, the period of two years shall be reckonedfrom the date of such order:

Provided further that, in computing the periodof limitation laid down in the above sub-section,any period during which assessment proceedingsare stayed by an order or injunction of any Courtor authority shall be excluded.

(6) If a registered proprietor or a person doesnot furnish returns in respect of any period by theprescribed date, the Commissioner shall, at anytime within two years from the end of the year inwhich such period occurs, after giving theproprietor or the person a reasonable opportunityof being heard, proceed to assess, to the best ofhis judgment, the amount of tax, if any, due fromhim.

(7) If the Commissioner has reason to believethat a proprietor or a person is liable to pay tax inrespect of any period, but has failed to apply forregistration or failed to apply for registration withintime as required by section 3G, the Commissionershall, at any time within three years from the endof the year in which such period occurs, aftergiving the proprietor or the person a reasonableopportunity of being heard, proceed to assess, tothe best of his judgment, the amount of tax, if any,due from the proprietor or person in respect of thatperiod, and any period or periods subsequentthereto.

(8) Notwithstanding anything contained in theforegoing provisions of this section, where theCommissioner is not satisfied about the correctnessor completeness of the accounts of a proprietor ora person or where no method of accounting hasbeen regularly employed by a proprietor or aperson, the Commissioner may, after giving theproprietor or the person a reasonable opportunityof being heard, assess to the best of his judgement,the amount of tax, if any, due from him.

(9) Any assessment made under this sectionshall be without prejudice to any penalty orprosecution for an offence, under this Act.

6B. Applicability of provisions of this Act tothe person liable to pay tax under section 3K.�Where, in respect of any tax including anypenalty and interest due from the proprietor orperson under this Act, any other person is liablefor payment thereof under section 3K, then suchother person shall be deemed to be a proprietoror a person for the purpose of this Act, and allthe relevant provisions of this Act, shall, inrespect of such liability, apply to such personalso, as if he were the proprietor or the person.

6C. Re-assessment of turnover escapingassessment, under assessed, etc.� (1) If aproprietor or a person has been assessed undersection 6A for any year or part thereof andwhere for any reason the whole or any part ofthe turnover of receipts in respect of that yearor part thereof has escaped assessment, or hasbeen under-assessed or assessed at a lower rate,or any deduction has been wrongly made, then,the Commissioner may, at any time within threeyears of the end of that year, after giving theproprietor or the person a reasonableopportunity of being heard, proceed to assessor re-assess, to the best of his judgement, theamount of tax due from such proprietor orperson:


Provided that, the amount of tax shall be assessedat the rates at which it would have been assessedhad there been no under-assessment orescapements:

Provided further that, where in respect of suchturnover of receipts an order has already beenpassed in appeal or revision under this Act, theCommissioner shall make a report to theappropriate appellate or revisional authorityunder this Act, which shall thereupon after givingthe proprietor or the person concerned areasonable opportunity of being heard, pass suchorder as it deems fit.

(2) Nothing in sub-section (1) shall apply to anyproceeding (including any notice issued) undersection 6D or section 6G.

(3) Nothing in sections 6D and 6G shall affectany proceeding under this section.

6D. Appeal, revision and review.� (1) Anyproprietor or person may, in the prescribedmanner, appeal to the authority as may beprescribed, against any assessment orreassessment, within sixty days from the dateof communication of the order appealed against:

Provided firstly that, the said authority mayentertain the appeal after expiry of the said periodof sixty days but not beyond one hundred and fiftydays, if he is satisfied that the applicant wasprevented by sufficient cause from filing the appealin time:

Provided secondly that, no appeal shall beentertained by the said authority unless he issatisfied that such amount of the tax as theapplicant may admit to be due from him has beenpaid.

(2) Subject to such rules or procedure as maybe prescribed, the appellate authority, in disposingof any appeal under sub-section (1), may�

(a) confirm, reduce, enhance or annul theassessment; or

(b) set aside the assessment and direct theassessing authority to make a fresh assessmentafter such further inquiry as may be directed;or

(c) pass such other orders as it may think fit.

(3) (a) In the case of an order passed in appealby the appellate authority under sub-section (2), a

second appeal shall lie to the Tribunal within sixtydays of the date of passing of the order.

(b) The Tribunal may admit the second appealreferred to after the period of sixty days referredto in clause (a) but not beyond one hundred fiftydays, if it is satisfied that the appellant had sufficientcause for not preferring the appeal in that period.

(4) No appeal under sub-section (3) orsub-section (9) shall be entertained bythe Tribunal, and no revision application undersub-section (6) shall be entertained by theCommissioner, unless such appeal or revisionapplication, as the case may be, is accompaniedby satisfactory proof of the payment of tax orpenalty or both that may be due:

Provided that, the Tribunal or the Commissioner,as the case may be, if it or he thinks fit, for reasonsto be recorded in writing, entertain any appeal orrevision against any such order without makingthe payment as aforesaid, if the appellant or, asthe case may be, the applicant, furnishes suchsecurity for such amount as it or he may direct.

(5) In disposing of an appeal, the Tribunal shallhave the same powers as that of the appellateauthority under sub-section (2).

(6) Subject to such rules as may be prescribedand for reasons to be recorded in writing, theCommissioner, upon application or of his ownmotion, may revise, any assessment made or orderpassed under this Act or the rules madethereunder by a person appointed under section2A to assist him :

Provided that, before rejecting any applicationfor the revision of any such order, the Commissionershall consider it and shall record reasons for suchrejection:

Provided further that, no application for revisionshall lie to the Commissioner in respect of anyassessment if an appeal lies under sub-section (1)to the prescribed authority in respect of suchassessment.

(7) The proprietor or the person may, at hisoption, file a second appeal under sub-section (3),or make an application for revision to theCommissioner under sub-section (6), and wherethe proprietor or the person has exercised suchoption, he shall be precluded from filing anapplication for revision under sub-section (6), or,


as the case may be, from filing a second appealunder sub-section (3).

(8) In disposing of the revision, theCommissioner shall have the same powers as thoseof the Appellate Authority under sub section (2).

(9) Where an order is passed by theCommissioner of his own motion under sub-section(6), an appeal shall lie to the Tribunal from thatorder within sixty days and an appeal filed afterthat period may be admitted if the Tribunal issatisfied that the appellant had sufficient cause fornot filing the appeal within that period.

(10) Subject to such rules as may be prescribed,any assessment made or order passed under thisAct or under the rules made thereunder, by anyperson appointed under section 2A or by theTribunal constituted under section 2B may bereviewed by the person, or the Tribunal passingit, as the case may be, upon an application or ofhis or it�s own motion, as the case may be.

(11) Before any order is passed under this sectionwhich is likely to affect any person adversely, suchperson shall be given a reasonable opportunity ofbeing heard.

Explanation.� In this section, �assessment�includes imposition of penalty.

6E. Application of sections 4, 5 and 12 of theLimitation Act.� In computing the period laiddown under section 6D, the provisions ofsections 4, 5 and 12 of the Limitation Act, 1963(Central Act 36 of 1963) shall, so far as may be,apply.

6F. Non-appealable orders.� No appeal shalllie against,�

(i) a notice issued under this Act callingupon a proprietor or person for assessmentor asking a proprietor or a person to showcause as to why he should not be prosecutedfor an offence under this Act or notices issuedunder any of the provisions of section 7A ofthis Act; or

(ii) an order pertaining to the seizure orretention of accounts books, registers andother documents; or

(iii) an order sanctioning a prosecutionunder this Act; or

(iv) an order transferring any proceeding undersection 13C.

6G. Rectification of mistakes.� (1) TheCommissioner, may at any time within one yearfrom the date of any order passed by him, on hisown motion, rectify any mistake apparent fromthe record, and shall within a like period, rectifyany such mistake which has been brought tohis notice by any person affected by such order:

Provided that, no such rectification shall bemade if it has the effect of enhancing the tax unlessthe Commissioner has given notice in writing tosuch person of his intention to do so and hasallowed such person a reasonable opportunity ofbeing heard;

(2) The provisions of sub-section (1) shall applyto rectification of a mistake by an appellateauthority under section 6D as they apply to therectification of a mistake by the Commissioner.

(3) Where any such rectification has the effectof reducing the amount of the tax or interest orpenalty or the amount of forfeiture, theCommissioner shall, in the prescribed manner,refund any amount due to such person.

(4) Where any such rectification has the effectof enhancing the amount of the tax or interest orpenalty or the amount of forfeiture, theCommissioner shall recover the amount duefrom such person in the manner provided for insection 4.

6H. Power to call information, to search andseizure of documents, etc.�

(1) The Commissioner may require,�

(a) from a proprietor or a person providingentertainment, to furnish information inrespect of,�

(i) accounts of printing and sale of tickets;

(ii) time and venue of providingentertainment;

(iii) accounts of complimentary ticketsprinted and issued;

(iv) total capacity of the place ofentertainment;

(v) licenses issued by any other authoritiesfor conducting the entertainment.


(b) from a distributor,�

(i) any information as regards the sale, supply,distribution or lending on rental basis orotherwise, of feature films for exhibitions ofcinematograph shows.

(ii) all information as regards to the cabletelevision network or of any system of closecircuit transmission or associated signalgeneration, control and distribution equipments,designed to provide cable service for receptionby multiple subscribers and/or any cableoperators through headend control rooms.

(c) to furnish books of accounts including bankaccounts or documents regarding entertainmentprovided.

(d) to furnish any other information that may benecessary.

(2) If the Commissioner has reason to believethat any proprietor or person or distributor hasevaded or is attempting to evade the payment oftax due from him or furnishing incorrectinformation or avoiding to furnish informationunder this section, he may, for reasons to berecorded in writing, seize such accounts, registers,documents as may be necessary and shall grantreceipts for the same and shall retain the same fora period of six months which period may beextended by another six months by order inwriting.

(3) For the purpose of sub-sections (1) and (2) ofthis section, the Commissioner may enter andsearch the place of entertainment or any place ofbusiness of the proprietor or person or distributoror any other place where, the Commissioner hasreason to believe that the proprietor or person ordistributor keeps documents, accounts or registersof his business relating to provide entertainmentliable to tax under this Act.�.

17. Substitution of section 7.� For section 7 ofthe principal Act, the following section shall besubstituted, namely:�

�7. Recoveries.� Any amount of tax, penaltyor interest which remain unpaid after the dateprescribed for payment or the date specified inthe notice for payment or the date in the orderof imposition of penalty, or after the extendeddate of payment and any instalments not dulypaid, shall be recoverable as arrears of landrevenue.�.

18. Insertion of new sections 7A and 7B.� Aftersection 7 of the principal Act, the following sectionsshall be inserted, namely:�

�7A. Charge on the property of defaulter andlevy of interest for delayed payment of tax.� (1)If a proprietor or a person does not pay the taxwithin the time he is required by or under theprovisions of this Act and the rules madethereunder to pay it, then,�

(i) the whole of the amount outstanding onthe date of default shall become immediatelydue and shall be a charge on the propertiesof the person or persons liable to pay the taxunder this Act; and

(ii) the proprietor or person shall be liableto pay by way of simple interest, in additionto the amount of such tax, an amount equal tosimple interest @ 15% per annum on such tax.

Explanation.� For the purpose of clause (ii)above, for calculating the interest, the fraction ofthe month shall be treated as a full month.

(2) If any tax, other than the tax on which interestis leviable under sub-section (1), has remainedunpaid on the date prescribed for filing the lastreturns in respect of any period of assessment,then, the proprietor or person shall be liable topay by way of simple interest, a sum equal to twopercent on such tax for each month or part thereofon the expiry of 30 days from the date immediatelyfollowing the date on which the period for whichthe proprietor or the person has been assessedexpires, till the date of order of assessment andwhere any payment of such unpaid tax, whetherin full or in part, is made on or before the date oforder of assessment, the amount of such interestshall be calculated by taking into consideration theamount and the date of such payment. If, as a resultof any order passed under this Act, the amount oftax which had so remained unpaid is enhanced orreduced, as the case may be, the interest shall beenhanced or reduced, accordingly.

(3) Notwithstanding anything contained in sub--section (1), the Commissioner may, subject to suchconditions as may be prescribed, remit the wholeor any part of the interest payable in respect ofany period by any proprietor or person or class ofpersons.

7B. Special mode of recovery.� (1) Notwith-standing anything contained in any law or


contract to the contrary, the Commissioner may,at any time, or from time to time, by notice inwriting, a copy of which shall be forwarded to theproprietor or person at his last address known tothe Commissioner, require,�

(a) any person from whom any amount ofmoney is due or may become due to a proprietoror person who has failed to pay the amount oftax due or penalty imposed under this Act; or

(b) any person who holds or maysubsequently hold money for or on account ofsuch proprietor or person, to pay to theCommissioner, either forthwith upon the moneybecoming due or being held at or within thetime specified in the notice, but not before themoney becomes due or is held as aforesaid, somuch of the money as is sufficient to pay theamount due by the proprietor or the person, inrespect of arrears of tax and penalty or both, orthe whole of the money when it is equal to orless than that amount.

Explanation.� For the purpose of this section,the amount of money due to a proprietor or a personfrom or money held for or on account of a proprietoror a person, by any person shall be calculatedafter deducting therefrom such claims, if any,lawfully subsisting as may have fallen due forpayment by such proprietor or person to suchperson.

(2) The Commissioner may at any time, amendor revoke any such notice, or extend the time formaking any payment in pursuance of such notice.

(3) Any person making any payment incompliance with a notice under this section shallbe deemed to have made the payment under theauthority of the proprietor or the person and thereceipt of the Commissioner shall constitute a goodand sufficient discharge of the liability of suchperson, to the extent of the amount referred to inthe receipt.

(4) Any person discharging any liability to theproprietor or person after receipt of the noticereferred to in this section shall be personally liableto the Commissioner to the extent of the liabilitydischarged, or to the extent of the liability of theproprietor or person for tax and penalty, whicheveris less.

(5) Where a person to whom a notice under thissection is sent objects to it, by statement in writing

that the sum demanded or any part thereof is notdue or payable to the proprietor or person or thatthe amount held for or on account of the proprietoror person is under genuine dispute, theCommissioner shall hold an inquiry and after givinga reasonable opportunity of being heard to suchperson and the proprietor or person shall makesuch order as he thinks fit.

(6) Any amount of money which a person isrequired to pay to the Commissioner or for whichhe is personally liable to the Commissioner underthis section shall, if it remains unpaid, berecoverable as an arrear of land revenue.�.

19. Substitution of section 8.� For section 8 ofthe principal Act, the following section shall besubstituted, namely:�

�8. Imposition of penalty.� If, while assessingor re-assessing the amount of tax due from aproprietor or person under any provisions of thisAct or while passing an order in appeal, revisionor rectification proceedings, it appears to theCommissioner that such proprietor or personhas,�

(a) failed to apply for registration as requiredby section 3G or has carried on the activity ofproviding entertainment without beingregistered, in contravention of section 3G; or

(b) failed, without reasonable cause, to complywith any notice in respect of the proceedingsunder section 6A or section 6C; or

(c) failed to disclose any transaction of receiptor has failed to furnish returns by the prescribeddate or has failed to show in the return theappropriate liability to pay tax or has failed todisclose fully and truly all material factsnecessary for the proper and correctquantification of the tax liability, then theCommissioner may after giving the proprietoror person an opportunity of being heard, by anorder in writing, impose upon the proprietor orperson by way of penalty, in addition to any taxassessed or re-assessed or found due in appealor revision or rectification proceedings, as thecase may be, a sum not exceeding one and ahalf times the amount of tax so assessed or re-assessed or found due in the appeal or revisionor rectification proceedings.

20. Insertion of new sections 8A to 8I.� Aftersection 8 of the principal Act, the following sectionsshall be inserted, namely:�


�8A. Imposition of penalty for contraveningcertain provisions.� (1) If a proprietor orperson�

(a) (i) not being liable to pay tax under thisAct, collects any sum by way of entertainmenttax; or

(ii) being registered collects any amount byway of entertainment tax in excess of the taxpayable by him; or

(iii) otherwise collects tax in contraventionof the provisions of section 8E; or

(b) being liable to pay tax under this Act, or wasrequired so to do by the Commissioner by a notice,served on him, fails in contravention of sub-section(1) of section 8F to keep a true account of histurnover of receipts of entertainment provided orfails when directed so to do under that section tokeep any account or record in accordance withdirection, he shall be liable to pay, in addition toany tax for which he may be liable, a penalty of anamount as follows:�

(i) If the Commissioner is satisfied that anyproprietor or person has acted in contraventionreferred to in sub-clause (i) and (iii) of clause(a), he may, after giving such proprietor orperson a reasonable opportunity of being heard,direct him to pay by way of penalty, a sum notexceeding one and half times the tax collectedin contravention of the said provision.

(ii) Where there has been a contraventionreferred to in sub-clause (ii) of clause (a) or inclause (b), a penalty not exceeding one halftimes the tax in addition to any sum collectedby the proprietor or person by way of tax incontravention of section 8E shall be forfeited tothe Government after giving such proprietor orperson an opportunity of being heard.

(2) If the Commissioner, in the course of anyproceeding under this Act or otherwise, hasreason to believe that any person has becomeliable to a penalty or forfeiture or both penalty andforfeiture of any sum under sub-section (1), he shallserve on such person a notice in the prescribedmanner requiring him on a date and at a placespecified in the notice to attend and show causeas to why a penalty or forfeiture or both penaltyand forfeiture of any sum as provided in sub-section(1) should not be imposed on him.

(3) The Commissioner shall, thereupon, hold aninquiry and shall make such order as he thinks fit.

(4) If the Commissioner has reason to believethat the entry into this casino to any person isallowed without payment of charges for admissionas provided in column (3) of Schedule �D� appendedto this Act then the proprietor or the personoperating such casino shall be imposed a penaltyof Rs. 2000/- per person.

(5) If any proprietor or person or distributorrequired to furnish any information or produceaccounts as provided in section 6H:�

(a) wilfully refuses or neglects to furnish suchinformation as may be required by that section;or

(b) wilfully furnishes or causes to be furnishedany information which he knows to be incorrector false; or

(c) wilfully conceals any material information,he shall on conviction, be punished with finewhich may extend to Rs. 5000/- and in case ofcontinuing offence to a further fine of Rs. 100/-per day after the first day during which theoffence continues.

(6) No prosecution for an offence under this Actshall be instituted in respect of the same facts onwhich a penalty has been imposed under thissection.

8B. Rounding of tax, etc.� The amount of tax,penalty, interest, composition money, fine or anyother sum payable under the provisions of this Act,shall be rounded off to the nearest rupee and, forthis purpose, where such amount contains a partof a rupee consisting of paise, then, if such part isfifty paise or more, it shall be increased to onerupee, and if such part is less than fifty paise, itshall be ignored:

Provided that, nothing in this section shall applyfor the purpose of collection by the proprietor orperson of any amount by way of tax under thisAct.

8C. Refund.� (1) The Commissioner shallrefund to a person the amount of tax and penalty,if any, paid by such person in excess of the amountdue from him. The refund may be either by cashpayment or, at the option of the person, bydeduction of such excess from the amount of taxand penalty due in respect of any other period:


Provided that, the Commissioner shall first applysuch excess towards the recovery of any amountdue in respect of which a notice under sub-section(6) of section 4 has been issued, and shall thenrefund the balance, if any.

(2) Where any refund is due to any proprietoror person according to the returns furnished byhim for any period, such refund may provisionallybe adjusted by him against the tax due and payableas per the returns furnished under section 4 forany period:

Provided that, the amount of tax or penalty orinterest or all of them due from, and payable by,the proprietor or the person on the date of suchadjustment shall first be deducted from suchrefund before making adjustment.

8D. Power to withhold refund in certain cases.�Where an order giving rise to a refund is thesubject-matter of an appeal or further proceedingor where any other proceeding under this Act ispending, and the authority competent to grantsuch refund is of the opinion that the grant of therefund is likely to adversely affect the revenue, suchauthority may, with the previous approval of theCommissioner, withhold the refund till such timeas the Commissioner may determine.

8E. Prohibition against collection of tax incertain matters.� (1) No person shall collect anysum by way of tax in respect of his activity ofproviding entertainment to the extent that he isnot liable to pay it under this Act.

(2) No person, who is not a registered proprietoror person and liable to pay tax in respect ofentertainment shall collect any sum by way of taxfrom any other person and no registered proprietoror person shall collect any amount by way of taxin excess of the amount of tax payable by him underthe provisions of this Act:

Provided that, this sub-section shall not applywhere a person is required to collect such amountof the tax separately in order to comply with theconditions and restrictions imposed on him underthe provisions of any law for the time being in force.

8F. Accounts, production and inspection ofaccounts and documents.� (1) Every proprietoror person liable to pay tax under this Act, andwho is required so to do by the Commissionerby notice served on him in the prescribedmanner, shall keep a true account of theentertainment tax receipts.

(2) If the Commissioner considers that theaccounts kept are not sufficiently clear orintelligible to enable him to determine whether ornot a proprietor or person is liable to tax duringany period, or are so kept not to enable a properscrutiny of the returns or the statement furnished,the Commissioner may require such proprietor orperson by notice in writing to keep such accountsin such form or manner as in his opinion isnecessary for the purpose of proper assessmentand as he may, subject to anything that may beprescribed in that behalf, in writing direct.

(3) The Commissioner may, subject to suchconditions or restrictions as may be prescribedin this behalf, by notice in writing direct anyproprietor or person to maintain accounts andrecords showing such particulars regarding theirbusiness in such form, and in such manner, as maybe specified by him.

(4) Every registered proprietor or person shallordinarily keep all his accounts, registers anddocuments relating to his activity of providingentertainment at the place or places of his activityof providing entertainment specified in hiscertificate of registration or, with the previousapproval of the Commissioner at such other placeas may be approved by the Commissioner.

(5) The Commissioner may, subject to suchconditions as may be prescribed, require anyproprietor or person to produce before him anyaccounts or documents, or to furnish anyinformation, relating to his business, or any otherinformation as may be necessary for the purposeof this Act.

(6) All accounts, registers and documentsrelating to the activity of providing entertainmentof any proprietor or person and cash kept in anyplace of his activity of providing entertainmentshall at all reasonable times be open to inspectionby the Commissioner and the Commissioner or anyperson authorized by him, may take or cause to betaken such copies or extracts of the said accounts,registers or documents and such inventory of cashfound as appear to him necessary for the purposeof this Act.

8G. Proprietor or person to declare the name ofowner of business.-� Every proprietor or personwho is liable to pay tax, and who is a Hinduundivided family, or an association or club orsociety or firm or company, or corporation or whocarries on business as the guardian or trustees or


otherwise on behalf of another person, shall, withinthe period prescribed, send to the authorityprescribed, a declaration in the manner prescribedstating the name of the person or persons who isthe owner or who are the owners of the place ofentertainment. Such declaration may be revisedfrom time to time.

8H. Offences and penalties.� (1) Whoever,knowingly furnishes a false returns shall, onconviction, be punished�

(i) in case where the amount of tax, whichcould have been evaded if the false return hadbeen accepted as true, exceeds Rs. 10,000/-,with rigorous imprisonment for a term whichshall not be less than six months but which mayextend to three years and with fine of minimumof rupees ten thousand and maximum of notexceeding the tax liability;

(ii) in any other case, with rigorousimprisonment for a term, which shall not be lessthan three months but which may extend to oneyear and with fine not exceeding rupees fivethousand.

(2) Whoever knowingly keeps false account ofthe receipts in contravention of section 8F, shall,on conviction, be punished with rigorousimprisonment for a term which shall not be lessthan three months but which may extend to oneyear and with fine not exceeding rupees fivethousand.

(3) Whoever�

(i) wilfully attempts, in any mannerwhatsoever, to evade any tax leviable under thisAct; or

(ii) wilfully attempts, in any mannerwhatsoever, to evade any payment of any tax orpenalty or interest under this Act, he shall, onconviction, be punished�

(a) in case where the amount involvedexceeds Rs. 50,000 during the period of a year,with rigorous imprisonment for a term whichshall not be less than six months but which mayextend to three years and with fine of minimumof rupees ten thousand and maximum of rupeesfifty thousand;

(b) in any other case, with rigorousimprisonment for a term which shall not be less

than three months but which may extend to oneyear and with fine not exceeding rupees tenthousand;

(4) Whoever aids or abets any person incommission of any act specified in sub-sections (1)to (3), shall, on conviction, be punished withrigorous imprisonment which shall not be less thanthree months but which may extend to one yearand with fine not exceeding rupees five thousand.

(5) Whoever�

(a) carries on business without beingregistered and without his registrationcertificate being renewed in willfulcontravention of section 3G; or

(b) fails, without sufficient cause, to furnishany information required by section 3M; or

(c) fails, without sufficient cause, to furnishany returns as required by section 4 by the dateand in the manner prescribed; or

(d) voluntarily obstructs any officer makinginspection, search and seizure under section 6H;or

(e) contravenes, without reasonable cause,any of provisions of section 8A; or

(f) fails, without sufficient cause, whendirected to keep any accounts or record, inaccordance with such direction and to complywith requirements made to him under section8F; or

(g) voluntarily obstructs any Officer makinginspection under section 8F, shall, on conviction,be punished with imprisonment for a term whichmay extend to one year and with fine notexceeding rupees twenty five thousand.

(6) Whoever commits any of the acts specifiedin sub-sections (1) to (5) and the offence is acontinuing one under any of the provisions of thesesub-sections, shall, on conviction, be punished witha daily fine of not less than rupees two hundredduring the period of the continuance of the offence,in addition to the punishments provided under thissection.

(7) Notwithstanding anything contained insub-sections (1) to (6), no person shall beproceeded against under these sub-sections for


the acts referred to therein, if the total amount oftax evaded or attempted to be evaded is less thanrupees ten thousand during the period of a year.

(8) Whoever, when required to furnish anyinformation or returns under section 9A,�

(a) willfully refuses or without lawful excuseneglects to furnish such information or returns;or

(b) willfully furnishes or causes to befurnished any information or returns which heknows to be false, he shall, on conviction, bepunished with fine which may extend to fivethousand rupees and in case of a continuingoffence to a further fine which may extend totwo hundred rupees for each day after the firstoffence during which the offence continues.

(9) Whoever, when engaged in connection withthe collection of statistics under section 9A,willfully discloses any information or the contentsof any returns given or made under that section,otherwise than in execution of his duties underthat section or for the purposes of the prosecutionof an offence under this Act or under the IndianPenal Code, 1860 (Central Act 45 of 1860), shall, onconviction, be punished with imprisonment for aterm which may extend to six months or with finewhich may extend to two thousand rupees, or withboth.

(10) Save as provided in sub-section (2) of section9B, if any servant of the Government discloses anyof the particulars referred to in sub-section (1) ofthat section, he shall, on conviction, be punishedwith imprisonment which may extend to sixmonths or with fine of rupees five thousand orwith both.

(11) No prosecution for an offence under this Actshall be instituted in respect of the same factson which a penalty has been imposed bythe Commissioner under any provisions of thisAct.

8I. Penalty for contravening provisions regardingfurnishing of information or concealing of materialfacts.� If the Commissioner is satisfied that anyproprietor or person or distributor acted incontravention of provisions of section 6H, he may,after giving such proprietor or person ordistributor a reasonable opportunity of beingheard, direct him to pay by way of penalty a sumnot exceeding rupees ten thousand.�.

21. Amendment of section 9.� For section 9 ofthe principal Act, the following section shall besubstituted, namely:�

�9. Compounding of offences.� (1) Subjectto such conditions as may be prescribed, theCommissioner may accept from any personalleged to have committed an offence undersub-section (1) of section 8H or under any rulesmade under this Act, either before or after thecommencement of any proceeding against suchperson in respect of such offence, by way ofcomposition for such offence, a sum notexceeding five thousand rupees or where theoffence alleged to have been committed is underclause (a) or clause (c) of sub-section (5) ofsection 8H, a sum not exceeding double theamount of the tax, which would have beenpayable by such person had he complied withthe provisions of this Act.

(2) On payment in full of such sum as maybe determined by the Commissioner undersub-section (1),�

(a) no proceeding shall be commencedagainst such person as aforesaid; and

(b) if any proceeding have been alreadycommenced against such person as aforesaid,such proceeding shall not be further proceededwith.

22. Insertion of new sections 9A and 9B.� Aftersection 9 of the principal Act, the following sectionsshall be inserted, namely:�

�9A. Power to collect statistics.� (1) If theGovernment considers that for the purposes ofthe better administration of this Act, it isnecessary so to do, it may, by notification in theOfficial Gazette, direct that statistics be collectedrelating to any matter dealt with by or underthis Act.

(2) Upon such direction being made, theGovernment or any person, or person authorizedby it in this behalf, may, by notification in theOfficial Gazette, and by notice in any newspaperor in such other manner as in its or his opinionis best calculated to bring the notice to theattention of the proprietor or person, call uponall proprietors or persons or any class ofproprietors or person to furnish such informationor returns as may be stated therein relating toany matter in respect of which statistics are to


be collected. The form in which, the persons towhom or, the authorities to which suchinformation or returns should be furnished, theparticulars which they should contain, and theintervals in which such information or returnsshould be furnished, shall be such as may beprescribed.

9B. Returns, etc. to be confidential.� (1) Allparticulars contained in any statement made,return furnished or accounts or documentsproduced in accordance with this Act or in anyrecord of evidence given in the course of anyproceedings under this Act other thanproceedings before a Criminal Court shall, saveas provided in sub-section (3), be treated asconfidential, and notwithstanding anything tothe contrary contained in any other law relatingto evidence, no Court shall, save as aforesaid,be entitled to require any employee of theGovernment to produce before it any suchstatement, return, account, document or recordor any part thereof, or to give evidence before itin respect thereof.

(2) Save as provided in sub-section (3), if anyemployee of the Government discloses any ofthe particulars referred to in sub-section (1), heshall be punished with imprisonment whichmay extend to six months and shall also be liableto fine.

(3) Nothing contained in this section shallapply to the disclosure of,� (a) any of theparticulars referred to in sub-section (1) for thepurpose of an investigation or prosecution underthis Act or under the Indian Penal Code, 1860(Central Act 45 of 1860) or under any otherenactment for the time being in force; or

(b) such facts, to an Officer of the CentralGovernment or the Government of any State orUnion Territory, as may be necessary forverification of such facts or for the purpose ofenabling that Government to levy or realize anytax imposed by it.�.

23. Substitution of section 10.� For section 10of the principal Act, the following section shall besubstituted, namely:�

�10 Powers of Commissioner.� (1) Indischarging his functions under this Act, theCommissioner shall have all the powers of a CivilCourt for the purpose of,�

(a) proof of facts by affidavit;

(b) summoning and enforcing the attendanceof any person, and examining him on oath oraffirmation;

(c) compelling the production of documents;and

(d) issuing commissions for the examinationof witnesses.

(2) In the case of any affidavit to be made for thepurpose of this Act, any Officer appointed by theCommissioner may administer the oath to thedeponent.

(3) Without prejudice to the provisions of anyother law for the time being in force, where aperson, to whom a summon is issued by theCommissioner either to attend to give evidence orproduce books of accounts, registers or otherdocuments at a certain place and time,intentionally omits to attend or produce thedocuments at the place and time, theCommissioner may impose on him such fine notexceeding one thousand rupees as he thinks fitand the fine so levied may be recovered in themanner provided in this Act for recovery of arrearsof tax:

Provided that, before imposing any such fine,the person concerned shall be given a reasonableopportunity of being heard.

(4) If any documents are produced by a personon whom a summon was issued by theCommissioner, and the Commissioner has reasonto believe that any proprietor or person has evadedor is attempting to evade the payment of any taxdue from him and the documents produced arenecessary for establishing the case against suchproprietor or person, the Commissioner may, forreasons to be recorded in writing, impound thedocuments and shall grant a receipt for the same,and shall retain the same for so long as may benecessary in connection with the proceedingsunder this Act, or for a prosecution.�.

24. Amendment of section 11.� In section 11 ofthe principal Act, for sub-section (2), the followingsub-section shall be substituted, namely:�

�(2) Save as provided in this Act, noassessment made or no order passed under thisAct or the rules made thereunder by theCommissioner or any Officer or personsubordinate to him shall be called in question in


any Court, and save as provided under section6D, no appeal shall lie against any suchassessment order.�.

25. Insertion of new sections 13A to 13D.� Aftersection 13 of the principal Act, the followingsections shall be inserted, namely:�

�13A. Offences by companies.� (1) Where anoffence under this Act has been committed by acompany, every person who at the time the offencewas committed, was in charge of, and wasresponsible to the company for the conduct of thebusiness of the company, as well as the companyshall be deemed to be guilty of the offence andshall be liable to be proceeded against andpunished accordingly:

Provided that, nothing contained in this sub--section shall render any such person liable to anypunishment provided in this Act if he proves thatthe offence was committed without his knowledgeor that he exercised all due diligence to preventthe commission of such offence.

(2) Notwithstanding anything contained insub-section (1), where an offence under this Acthas been committed by a company and it is provedthat the offence has been committed with theconsent or connivance of, or is attributable to anyneglect on the part of the director, manager,secretary or other officer of the company, suchdirector, manager, secretary or other officer shallbe liable to be proceeded against and punishedaccordingly.

Explanation.� For the purpose of this section,

(a) �company� means a body corporate, andincludes a firm, other association of individuals;and

(b) �director� in relation to a firm, means apartner in the firm.

13B. Investigation of offences.� (1) Subject tosuch conditions as may be prescribed, theCommissioner may authorize either generally orin respect of a particular case or class of cases,any officer or person subordinate to him toinvestigate all or any of the offences punishableunder this Act.

(2) Every officer so authorized shall, in theconduct of such investigation, exercise the powersconferred by the Code of Criminal Procedure, 1973

(Central Act 2 of 1974), upon an officer in chargeof a police station for the investigation of acognizable offence.

13C. Power to transfer proceedings.� TheCommissioner may, after giving the parties areasonable opportunity of being heard in thematter, wherever it is possible to do so, and afterrecording his reasons for doing so, by order inwriting, transfer any proceedings or class ofproceedings under any provision of this Act, fromhimself to any other officer and he may likewisetransfer any such proceedings (including aproceeding pending with any officer or alreadytransferred under this section) from any officer toany other officer or to himself:

Provided that, nothing in this section shall bedeemed to require any such opportunity to begiven where the transfer is from any officer to anyother officer and the offices of both officers aresituated in the same city, locality or place.

Explanation.� In this section, the word�proceedings� in relation to any proprietor orperson whose name is specified in any order issuedthereunder, means all proceedings under this Actin respect of any year which may be pending onthe date of such order or which may have beencompleted on or before such date, and includesalso all proceedings under this Act which may becommenced after the date of such order in respectof any year in relation to such proprietor or person.

13D. Appearance before any authority inproceedings.� Any person, who is entitled orrequired to attend before any authority inconnection with any proceedings under this Act,may attend,�

(a) by a relative or a person regularlyemployed by him; or

(b) by a legal practitioner, CharteredAccountant, Cost Accountant or CompanySecretary; or

(c) by a tax practitioner, if such relative,person employed, legal practitioner, CharteredAccountant, Cost Accountant, CompanySecretary or Tax Practitioner is authorized bysuch person and such authorization mayinclude the authority to act on behalf of suchperson in such proceedings.�.

26. Substitution section 14.� For section 14 ofthe principal Act, the following section shall besubstituted, namely:�


�14. Power to make rules.� (1) The Governmentmay, by notification in the Official Gazette, makerules generally to carry out the purposes of thisAct.

(2) In particular and without prejudice to thegenerality of the foregoing power, such rules mayprovide for,�

(i) subordination of officers and personsappointed under section 2A amongstthemselves;

(ii) qualification of the members of Tribunaland the period for which such member shall holdoffice as stated in sub-section (3) of section 2B;

(iii) manner of making application as statedin clause (d) of sub-section (i) of section 3A;

(iv) form of certificate of registration as statedin sub-section (3) and form of application asstated in sub-section (7) of section 3G;

(v) manner of applying for grant of provisionalregistration certificate as stated in sub-section(1) of section 3H;

(vi) the time within which, information shallbe furnished under sub-section (1) of section3M to the Commissioner;

(vii) the period for which and the dates bywhich and the authority to which, the returnsshall be furnished under sub-section (2) ofsection 4;

(viii) the intervals at which, and the mannerin which, the entertainment tax shall be paid asprovided in sub-section (1) and (3) of section 4;

(ix) conditions subject to which the tax shallbe assessed by the Commissioner as providedin sub-section (1) of section 6A;

(x) the manner of making appeal and theauthority to whom it should be made asprovided in sub-section (1) of section 6D;

(xi) the manner in which a notice undersub-section (2) of section 8A may be served;

(xii) the manner in which notice to be servedas stated in sub-section (1) and the accounts andforms required to be kept as stated in sub-section(3) of section 8F;

(xiii) the period within which, the authorityto which and the manner in which a declarationshall be sent under section 8G;

(xiv) the form in which, the authority to whichand the intervals in which information or returnsshall be furnished and the particulars to bespecified in such information and returns asprovided in sub-section (2) of section 9A;

(xv) the manner in which, and the time withinwhich the applications shall be made,information furnished and notices served, underthis Act;

(xvi) the conditions subject to which offencesmay be compounded under section 9;

(xvii) the fees payable in Court- fee stamps inrespect of an applications,�

(a) for a certified copy of an order ofassessment, or of any order passed; ordocument produced or filed in anyproceedings, under this Act;

(b) for determination of any question;

(c) for remission of interest;

(xviii) the fees payable for making andsupplying a duplicate or certified copy of anyorder or document under this Act or the rulesmade thereunder, the extra fees payable if thecopy is required urgently and the deposit to bemade to cover the cost of such fees;

(xix) controlling the use of mechanical//electronic contrivances, computer includingthe prevention of its misuse;

(xx) the checking of admissions, the keepingof accounts and the furnishing of returns by theproprietor or person of entertainments in respectof which the tax due is payable;

(xxi) requiring proprietors referred to in clause(xix) to furnish security for payment of tax andprescribing conditions for forfeiture of suchsecurity;

(xxii) the presentation and disposal ofapplications for exemption from payment ofentertainment tax or for the refund thereof;

(xxiii) the exemption from entertainment taxor from any part thereof in respect of soldiers,sailors or other defence forces in uniforms;


(xxiv) the issue of passes by proprietor of aplace of entertainment for the admission to theplace of entertainment of persons who have toperform any duty in connection with theentertainment or any other duty imposed uponthem by law;

(xxv) any other matter which is required tobe prescribed.

(3) If any person acts in contravention of, or failsto comply with, any such rules, he shall, onconviction by a Magistrate, be liable to fine whichmay extend to two thousand rupees.

(4) Every rule made under this Act shall, as soonas may be after it is made, be laid on the table ofthe Legislative Assembly and if before the expiryof the session in which it is so laid or the sessionimmediately following, the Legislative Assemblymakes any modification in the rule or decides thatthe rule should not be made, the rule shallthereafter have effect only in such modified formor be of no effect, as the case may be, so howeverthat any such modification or annulment shall bewithout prejudice to the validity of anythingpreviously done under that rule.�.

27. Insertion of new sections 14A.� After section14 of the principal Act, the following section shallbe inserted, namely:�

�14A. Indemnity.� No suit, prosecution orother legal proceedings shall lie against anyservant of the Government for anything whichis in good faith done or intended to be doneunder this Act or the rules made thereunder.�.

SCHEDULE �A�

(See section 3)

Sr. No. Class of entertainment Rate of tax

(1) (2) (3)

1. Exhibition of cinema films by cinemahalls or theatres having valid licencefor exhibition under the CinematographAct, 1952 (Central Act 37 of 1952)and under the Goa, Daman and DiuCinematograph Rules, 1965:

(a) On payment for admission not Nil.exceeding Rs. 10/-

(b) On payment for admission exceeding 30% ofthe Rs. 10/- but not exceeding Rs. 50/- amount

paid for admission.

(1) (2) (3)

(c) On payment for admission 40% of theexceeding Rs. 50/- amount paid

for admission.

2. A horse race either live or displayed 30% of thefor viewing through any electronic amount paid formedia connected with the help of admission plusserver application or otherwise to 10% of thewhich persons are admitted on pay- amount chargedment for betting.

3. Any amusement or exhibition orperformance or pageant or gameor sport, whether held indoor oroutdoor, to which the persons areadmitted on payment

(a) On payment for admission not Nil.exceeding Rs. 100/-

(b) On payment for admission 10% of theexceeding Rs. 100/- but not amount paid forexceeding Rs. 500/- admission.

(c) On payment for admission 20% of theexceeding Rs. 500/- amount paid

for admission.(d) For season tickets:

(i) On payment for admission not Nil.exceeding Rs. 400/-

(ii) On payment for admission 15% of theexceeding Rs. 400/- amount paid

for admission.

4. Dance performances, musical per-formances, theatrical performancesincluding cultural programmes,dramas, ballet to which persons areadmitted on payment

(a) Dance performances, musicalperformances(i) On payment for admission 10% of the

not exceeding Rs. 300/- amount paidfor admission.

ii) On payment for admission 15% of theexceeding Rs. 300/- amount paid

for admission.

(b) Theatrical performances includingcultural programmes, dramas andballets:

(i) On payment for admission Nil.not exceeding Rs. 100/-

(ii) On payment for admission 10% of theexceeding Rs. 100/- but not amount paidexceeding Rs. 300/- for admission.

(iii) On payment for admission 15% of theexceeding Rs. 300/- amount paid

for admission.


SCHEDULE �B�

(See section 3 )


(1) (2) (3)

1. River/boat cruise/boat rides/water 15% of thesports or Jetskiing amount

charged.

2. Parasailing and motor cart rides 10% of theor any other similar activities of amountentertainment charged.

SCHEDULE �C�

(See section 3E )


(1) (2) (3)

(i) Providing entertainment through Rs. 10/- per monthantennae and cable television or per connection.antennae

(ii) Providing entertainment through Rs.15/- percable television exclusively month per

connection.

(iii) Headend control room/distributors Rs. 10 perconnection.

(iv) Providing entertainment by way Five paise in aof cyber café and pool parlour rupee of the

amount chargedfor admission.

(v) Providing entertainment by way Rs. 20/- perof DTH Disc services connection.

Note:� In respect of entertainment provided with theaid of antennae or cable television where totalnumber of connections are less than 25 and if theproprietor providing such entertainment isregistered under this Act, no entertainment taxwill be payable so long as his registration is inforce.

SCHEDULE �D�

(See section 3 )

Sr. Class of entertain- Charges for admission Rate of taxNo. ment per person

(1) (2) (3) (4)

Providing entertainmentthrough casino, casinogames, disco pubs/clubs//institutions/organiza-tions/proprietors:

(1) (2) (3) (4)

(a) By casino and casino (i) For guest 5% of the salegames attached to in hotel. � Rs.10/- of chips or thehotels registered (ii) For person income recei-under the Goa Tax on not being a ved by theLuxuries Act, 1988 hotel guest proprietor to-(Act 17 of 1988) visiting the wards casino

place of games on slot casinos � Rs. 200/- machines.

(b) By casino and casino For person visiting 5% of the salegames attached to the off shore or of chips or theoff shore or floating floating vessel income recei-vessels casinos. � Rs. 200/- ved by the

proprietor towards casino games on slot machines.

(c) By disco pubs/clubs/ � � 10% of the/institutions/organiza- amount paidtions/proprietors/indi- for admission.viduals.

Note:- (1) The entry tickets for charges for admission shall beprinted by the Office of the Commissioner ofCommercial Taxes and casinos operators shall bepurchasing the said tickets on making necessaryremittances into treasury upon valid authorizationby the Office of the Commissioner of CommercialTaxes.

(2) The counterfoils of the tickets sold to be returned bythe casino operators to the Office of theCommissioner of Commercial Taxes for record by10th of every month.

(3) In respect of casino, any person entering the placeof entertainment on payment of entry fee as per theGovernment Notification in that behalf, the chargesfor admission as specified in column (3) of thisSchedule shall be dispensed and deemed to havebeen paid for the purpose of levy of entertainmenttax under the Act.

(4) The Commissioner shall have powers to inspect thecasinos and any person found entered in the casinoswithout payment of charges for admission asprovided in column (3) above, then the proprietor orthe person running such casinos shall be penalizedin terms of sub-section (4) of section 8A of the Act.

(5) In respect of guest in hotel entering the casinos, bypayment for admission charges as specified incolumn (3) and where the hotelier or the proprietoror person is required to deposit a lump sum amountso calculated for the year on the basis of its totalroom capacity at Rs. 10 per room per month at thetime of registration/renewal of certificate of the hotel,the same will not attract levy of entertainment tax.The hotelier or the proprietor or person is required tomake this declaration alongwith his application forregistration under the Goa Tax on Luxuries Act, 1988( Act No. 17 of 1988).


SCHEDULE �E�

[See sub-sections (2) and (9) of section 3G andsub-section (1) of section 3H]

Registration/renewal charges under the GoaEntertainment Tax Act, 1964 (Act 2 of 1964)

Sr. Category of proprietor/persons Amount ofNo. registration

charges/renewalcharges

(1) (2) (3)

(i) Multiplexes Rs. 10,000/-

(ii) Cinema halls or theatres other than multi-plexes in municipal areas/ city corporationof Panaji area Rs. 5,000/-

(iii) Cinema halls or theatre in other areas Rs. 2,500/-

(iv) Horse races whether live or otherwise Rs. 2,500/-

(v) Casinos/casino games on slot machinesattached to hotels Rs. 5,000/-

(vi) Casinos/casino games on slot machineson floating off shore vessels Rs. 10,000/-

(vii) Cable television and/or antennae operatorshaving connections not exceeding 100 Rs. 1,000/-

(viii) Cable television and/or antennae operatorshaving more than 100 connections but notexceeding 500 connections Rs. 2,500/-

(ix) Cable television and/or antennae operatorshaving connections exceeding 500 Rs. 5,000/-

(x) Headend Control Room/ Distributors Rs. 5,000/-

(xi) Cyber café and pool parlour Rs. 2,000/-

(xii) Boat/river cruises, para sailing, go carts,water sports, boat rides, boat sports andJetskiing Rs. 1,000/-

(xiii) Any proprietor or person who appliesfor grant of provisional registration undersection 3H of the Act Rs. 2000/-

(xiv) Any other proprietor or person liable forregistration under the Act and not coveredunder serial number (i) to (xiii) above Rs. 1,000/-

Note: (a) The above registration/renewal fees are payableyearly as per class of entertainment.

(b) The hoteliers registered under the Goa Tax on LuxuriesAct, 1988 (Act 17 of 1988) shall be exempted frompayment of registration fees separately under the GoaEntertainment Tax Act, 1964 (Act 2 of 1964).

(c) Any part of the year to be considered as full year forthe purpose of payment of registration/renewalcharges.

(d) For change in ownership or succession of businessduring the year, the registration fees are to be paidafresh.

(e) Fees once paid as per the rates specified in column(3), shall not be refunded under any circumstances.

Statement of Objects and Reasons

The Goa Entertainment Tax Act, 1964 (Act 2 of 1964) isimplemented in Goa with effect from 1-4-1964. The Actprovides for levy of tax on different classes ofentertainment. The Act being very old, many of theprovisions required amendments to suit the presentconditions and to make the law very effective and easyto enforce.

The Finance Minister in his Budget Speech 2006, as amatter of policy and reforms, proposed certainamendments to this Act. The Bill seeks to amend the Actsuitably.

This Bill seeks to achieve the above objects.

Financial Memorandum

To implement the Act after the proposed amendment,the Government proposes to create two separate WardOffices in North and South Goa. The expenditure on thecreation of these two Wards, would approximately rupeesfifty lakhs annually.

Memorandum Regarding Delegated Legislation

Clause 1(2) of the Bill empowers the Government toappoint date, by notification in the Official Gazette, forbringing into force the Act.

Proposed sub-section (3) of section 2B empowers theGovernment to frame rules specifying the qualificationof members constituting the Tribunal and the period forwhich such members shall hold office.

Proposed sub-section (9) of section 2B empowers theTribunal to frame regulations for the purpose of regulatingits procedure and disposal of its business.

Proposed sub-section (1) of section 3A empowersthe Government to frame rules for specifying the mannerof making application for determination of disputedquestion.

Proposed sub-section (3) of section 3G empowers theGovernment to specify the form of Certificate ofRegistration by way of rules.

Proposed sub-section (7) of section 3G empowers theGovernment to frame rules specifying the form ofapplication to be made to the Commissioner forcancelling the certificate of registration when proprietoror person discontinues, transfer or otherwise dispose ofhis activity of providing of entertainment.

Proposed sub-section (1) of section 3H empowersthe Government to frame rules specifying themanner of making application for provisional registrationcertificate.


Proposed sub-section (1) of section 3M empowers theGovernment to specify the time by way of rules, withinwhich a proprietor or person should inform theCommissioner regarding changes in business.

Proposed section 4 empowers the Government to framerules specifying the manner of payment of tax and filingreturns, date of filing, authority before whom it is to befiled, intervals within which to be filed, etc.

Proposed sub-section (1) of section 5 empowers theGovernment to frame rules specifying the manner ofmaking application in connection to exemption from theentertainment tax.

Proposed sub-section (1) of section 6A empowers theGovernment to frame rules specifying the conditionssubject to which the Commissioner may assess the taxdues, during a part of a year.

Proposed sub-section (1) of section 6D empowers theGovernment to frame rules specifying the manner ofmaking appeal, authority to whom the appeal to be made,against any assessment or reassessment.

Proposed sub-section (3) of section 7A empowers theGovernment to frame rules to specify the conditionssubject to which the Commissioner may remit the wholeor part of the interest payable by any proprietor or personor class of persons.

Proposed section 8F empowers the Government toframe rules specifying the form of and the manner ofmaintaining, the accounts.

Proposed section 8G empowers the Government toframe rules specifying the period within which, theauthority to whom and the manner in which the name ofthe owner is to be declared.

Section 14 empowers the Government to frame rulesfor carrying out the purpose of the Act.

These delegations are of normal character.

Assembly Hall, PRATAPSINGH RANEPorvorim, Goa. Chief Minister28th July, 2006.

Assembly Hall, T. N. Dhruv KumarPorvorim, Goa. Secretary (Legislature)28th July, 2006.

__________

Governor�s Recommendation under Article 207 ofthe Constitution

In pursuance of Article 207 of the Constitution ofIndia, I, S.C. Jamir, Governor of Goa, hereby recommendsto the Legislative Assembly of Goa, the introductionand consideration of the Goa Entertainment Tax(Amendment) Bill, 2006.

ANNEXURE��

Extract of the Goa Entertainment Tax Act, 1964(Act No. 2 of 1964)

��

1. Short title, extent and commencement.� (1) This Actmay be called the Goa, Entertainment Tax Act, 1964.

(2) It extends to the whole of the State of Goa.

(3) It shall come into force on the 1st day of April, 1964.

2. Definitions.� In this Act, unless there is anythingrepugnant in the subject or context�

(a) �admission to any entertainment� includesadmission to any place in which the entertainment isheld;

(aa) �antennae� means an apparatus which receivetelevision signals that enables viewers to tune intotransmission including national or internationalsatellite transmission or moving pictures or series ofpictures, by means of transmission of television signalsby wire where subscriber�s television sets at theresidential or non-residential places are linked bymetallic co-axial or optic fibre cable to a central system,called headend,

(aaa) �cable television� means a system organizedfor exhibition of films or moving pictures or series ofpictures by means of transmission of television signalsby wire where subscriber�s television set is linked bymetallic co-axial cable or optic fibre cable to a controlsystem called the �headend� and, by using a videocassette or disc or both, recorder or player or similarsuch apparatus on which pre-recorded video cassettesor disc or both are played or replayed and the films ormoving pictures or series of pictures which are viewedand heard on television receiving set at a residentialor a non-residential place of a connection holder,

(b) �Commissioner� means the Commissioner ofEntertainment Tax appointed under sub-section (1) ofsection 2A and includes an Additional Commissionerof Entertainment Tax;

(c) �complimentary ticket� means a ticket or passfor admission to any entertainment free of any paymentor at a reduced rate of payment for such admission;

(d) �entertainment� with all its grammaticalvariations and cognate expressions means,�

(1) cinematograph show including video shows towhich persons are admitted on payment or exhibitionof films or moving pictures which are viewed and heardon the television receiving set, with the aid of anytype of antennae with the cable network attached toit or cable television for which persons are required to


make payment by way of contribution or subscriptionor installation and connection charges or any othercollected in any manner whatsoever;

(2) any amusement, river/boat cruise/casinos of allkinds, cyber café, pool parlour, exhibition orperformance or pageant or game, sport, whetheroutdoor or indoor, to which persons are admitted onpayment.

(e) �Government� means the Government of theState of Goa;

(f) �payment for admission� means the amountpaid for admission and includes:

(i) any payment for seats or other accommodationin a place of entertainment;

(ii) any payment made for the loan or use of anyinstrument or contrivance which enables a personto get a normal or better view or hearing of theentertainment which, without the aid of suchinstrument or contrivance such person would notget; and

(iii) any payment for any purpose whatsoeverconnected with an entertainment or for aprogramme of synopsis thereof which a person isrequired to make as a condition of attending orcontinuing to attend the entertainment in additionto the payment, if any, for admission to theentertainment;

(iv) any payment made by a person who, havingbeen admitted to one part of a place ofentertainment, is subsequently admitted to anotherpart thereof for admission to which a paymentinvolving tax or more tax is required:

Provided that any payment not exceedingRs. 2/- per ticket or 10% of the payment foradmission, whichever is less, if charged by theproprietor towards service charges separately andthe proprietor shows to the satisfaction of theprescribed officer or such other officer notified bythe Government, that the amount of such servicecharges shall be spent by him or by the owner/lessorof the theatre, as the case may be, within such periodas may be notified, towards maintenance andproviding facilities and safety measures inpermanent cinema theatres, such service chargesshall not be included in the payment for admission:

Provided further that the total amount of servicecharges collected by the proprietor should notexceed the amount spent upto the notified periodin maintaining and providing facilities and safetymeasures in permanent cinema theatres or for aperiod of three years from the notified date,whichever is earlier:

Provided also that if the amount collected by wayof service charges is not spent within the notified

period or extended period, the proprietor shall beliable for penalty not exceeding one and half timesthe amount of such service charges in addition tothe entertainment tax at prevailing rate.

The proprietor shall furnish an undertakingjointly signed with the owner/lessor of the theatrestating that the amount of service charges collectedshall be spent towards maintenance and providingfacilities and safety measures and in the event ofdefault thereof they shall be jointly liable to paythe amount with penalty.�

Note:� �payment for admission� does not include anyamount collected by way of tax under this Actprovided such amount is separately shown onthe ticket issued for admission;

(ff) �place of entertainment� means a place wherethe entertainment is held and includes the operatingoffice and the place from where the entertainment isprovided by means of cable connections from any typeof antennae with the cable network attached to itor cable television and such other place whereaccount and other documents connected with theentertainment are kept,

(g) �prescribed� means prescribed by rules madeunder this Act;

(h) �proprietor� in relation to any entertainmentincludes any person responsible for, or for the timebeing in charge of, the management thereof and anyperson conducting, organizing, sponsoring orpatronizing any such entertainments;

(i) �tax� or �entertainment tax� means the taxleviable under section 3;

(j) �Surcharge or surcharge on entertainment tax�means the surcharge leviable under section 3A;

(k) �Schedule� means the Schedule appended to thisAct.

2A. Taxing Authorities.� (1) The Government shallappoint an officer to be called Commissioner and/orAdditional Commissioner.

(2) The Government shall appoint an AssistantCommissioner of Entertainment Tax and such number ofEntertainment Tax Officers as it deems necessary to assistthe Commissioner in the execution of his function underthis Act.

(3) The Commissioner may appoint such number of,�

(a) Assistant Entertainment Tax Officers;

(b) Entertainment Tax Inspectors; and

(c) Other officers and such ministerial staff as hethinks necessary to assist him in the execution of hisfunctions under this Act.


(4) The Commissioner and all other Officers andpersons appointed under this section shall be deemed tobe public servants within the meaning of section 21 ofthe Indian Penal Code, 1860.

3. Levy of Tax.� (1) (a) There shall be levied and paidto the Government on all payments for admission to anyentertainment, not being a game or sport, a tax at thefollowing rates, namely:�

(i) On payments for admission 30% of the amount paidnot exceeding Re. 1/- for admission.

(ii) On payments for admission 40% of the amount paidexceeding Re. 1/- for admission;

(b) Notwithstanding anything contained in clause (a),tax in respect of river cruise/boat cruise/casinos ofall kinds] theatrical performance, including dramas,shall be levied and paid at the following rates,namely�

(i) On payment for admission NILnot exceeding Rs. 10/-

(ii) On payment for admission 15% of the amount paidexceeding Rs. 10/- for admission;

(c) Where the entertainment is provided by a game orsport, the tax shall be levied and paid at thefollowing rates, namely:�

(i) On payment for admission NILnot exceeding Re. 1/-

(ii) On payments for admission 15% of the amount paidexceeding Re. 1/- but not for admission

exceeding Rs. 2/-

(iii) On payments for admission 20% of the amount paidexceeding Rs. 2/- for admission;

(2) In computing the tax payable under sub-section (1)the tax leviable shall be computed with reference toeach single person admitted and shall, wherevernecessary, be rounded off to the nearest multiple of fivepaise and, for this purpose, where such amount containsany amount less than five paise, then if such amount istwo paise or more, it shall be increased to five paise andif such amount is less than two paise, it shall be ignored.

(3) Where the payment for admission to anyentertainment is made by means of a lump sum paid as asubscription or contribution to any society, or for a seasonticket or for the right of admission to a series ofentertainments or to any entertainment during a certainperiod of time, or for any privilege, right, facility or thingcombined with the right of admission to anyentertainment or involving such right of admissionwithout further payment or at a reduced charge, theentertainment tax shall be paid on the amount of thelump sum, but where the Commissioner is of opinion thatthe payment of a lump sum or any payment for a ticket

represents payment for other privileges, rights orpurposes besides the admission to an entertainment, orcovers admission to an entertainment during any periodfor which the tax has not been in operation, the tax shallbe charged on such amount as appears to theCommissioner to represent the right of admission toentertainment in respect of which the entertainment taxis payable.

(4) There shall be levied and paid to the Governmenton every complimentary ticket issued by the proprietorthe entertainment tax at the appropriate rate prescribedunder sub-section (1), as if full payment has been madefor admission to the entertainment according to the classor set of accommodation which the holder of such ticketis entitled to occupy or use and the holder of such ticketshall be deemed to have admitted for payment for thepurpose of this Act.

3A. Commissioner to decide whether an entertainmentis a game or sport or a theatrical performance other than adrama.� (1) If any question arises whether anentertainment is a game or sport or a theatricalperformance other than a drama, the Commissioner shalldecide the question after making inquiry in the mannerprescribed.

(2) Any person aggrieved by the decision of theCommissioner may prefer an appeal to the Governmentwithin such time and in such manner and on payment ofsuch fee as may be prescribed and the decision of theGovernment on such appeal shall be final.�

3B. Levy of Surcharge.� (1) In addition to the taxpayable under section 3 of the principal Act, there shallbe levied and paid to the Government on every admissionto an entertainment, a surcharge on entertainment taxwhich shall be calculated at the rate of ten percent onthe entertainment tax payable.

(2) In computing the surcharge payable undersub-section (1), the surcharge leviable shall be computedwith reference to each single person admitted and shall,wherever necessary, be rounded off to the nearestmultiple of five paise and, for this purpose, where suchamount contains any amount less than five paise, then ifsuch amount is two paise or more it shall be increased tofive paise and if such amount is less than two paise itshall be ignored.

3C. Substitution of certain words.� For the words�tax� or �entertainment tax� wherever they occur inthe principal Act in the context of payment of tax thewords �tax and surcharge� or �entertainment tax andsurcharge on entertainment tax� shall be substitutedrespectively.

3D. Composition of tax payable on entertainmentprovided by way of river cruises/boat cruises under section3.� In lieu of tax payable under section 3 forentertainment provided by way of river cruises/boatcruises, the proprietor may, at his option and such manner


as may be prescribed, pay the tax by way of compositionat 30% of the aggregate value of notional receiptsreceivable for admission worked out as under:�

Aggregate notional receipts = total capacity of theboat or vessel by way of number of persons, on whichentertainment is provided by way of river cruises/boatcruises X rate per ticket per adult person X number oftrips.

3E. Special provisions in respect of certainentertainments.�

(1) Notwithstanding anything contained in section 3and subject to such rules as may be prescribed, thereshall be levied and paid entertainment tax at thefollowing rates in case of entertainment provided by wayof cyber café and pool parlour and/or with the aid ofantennae or cable television to a connection holder onpayment of any contribution or subscription orinstallation and connection charges or any other chargescollected in any manner whatsoever, namely:�

(i) Providing entertainment Twenty rupees per month through antennae and cable per connection. television or antennae

(ii) Providing entertainment Fifteen rupees per month through cable television per connection. exclusively

(iii) Providing entertainment Five paise in a rupee by the way cyber café and of amount charged for pool parlour admission.

N.B.:� In respect of entertainment provided with the aid ofantennae or cable television where total number ofconnections are less than twenty-five and if the proprietorproviding such entertainment is registered under thisAct, no entertainment tax will be payable so long as hisregistration is in force.�

(2) (a) No person shall operate a cable televisionnetwork and/or operate cyber café and pool parlour unlesshe is registered under this Act:

Provided that a person operating a cable televisionnetwork, cyber café and pool parlour, immediately beforethe commencement of this Act, may continue to do so fora period of sixty days from such commencement; and ifhe has made an application for registration as a proprietorwithin the said period of sixty days, he may continuesuch operation till he is registered under this Act or tillthe registering authority refuses to grant registration tohim.

(b) Every person required by clause (a) of sub--section (2) to be registered under this Act shall makean application in this behalf to the prescribedauthority in the prescribed manner on payment of feesspecified in the schedule.

(c) If the prescribed authority is satisfied that theapplication for registration is in order, he shall, inaccordance with such rules as may be prescribed,register the applicant and grant him a certificate ofregistration in the prescribed form and such certificateshall specify his place of business and the area of hisoperation.

(d) The prescribed authority may, from time to time,amend any certificate of registration in accordancewith information furnished by the cable operator orproprietor.

(e) The Commissioner may, for good and sufficientreasons, demand from the cable operator or proprietorwho has applied for registration under this Act,reasonable security for proper payment of tax payableby him under this Act.

(f) The Commissioner may, for good and sufficientcause, forfeit the whole or any part of the securityobtained under clause (e).

(g) Every application for renewal of registrationshall be made in the prescribed form and in theprescribed manner on payment of charges specifiedin the Schedule within thirty days from thecommencement of the financial year. Provisions of thisAct relating to registration shall, mutatis mutandis,apply for renewal of registration also:

Provided that no order shall be passed under clause(f) without giving the concerned cable operator orproprietor an opportunity of being heard.

3F. Composition of tax payable under section 3E.� Inlieu of tax payable under section 3E, on entertainmentprovided through antennae and cable television orantennae or cable television exclusively, the cableoperator or the proprietor may, at his option and subjectto such conditions and in such manner as maybe prescribed, pay a tax, by way of composition, withrespect to entertainment provided calculated at 50% ofthe amount of tax payable as per rates provided undersub-section (1) of section 3E.

N. B.:� For the purpose of working out the compositionamount, maximum number of connectionsprovided at any time during the previous yearshall be taken into account.

4. Mode of Levy.� (1) Save as otherwise providedby this Act, no person other than a person who hasto perform some duty in connection with anyentertainment or a duty imposed upon him by anylaw, shall be admitted to an entertainment, exceptw i t h a t i c k e t s t a m p e d w i t h a n i m p r e s s e d ,embossed engraved or adhesive stamp (not usedbefore) issued by the Government for the purposeso f r e v e n u e a n d d e n o t i n g t h a t t h e p r o p e rentertainment tax has been paid.


(2) Notwithstanding anything contained in sub--section (1), the Government may, on the application ofthe proprietor of any entertainment in respect of whichentertainment tax is payable under section 3, allow theproprietor on such conditions as may be prescribed, tomake payment of the tax due�

(a) by a consolidated payment of a percentage, tobe fixed by the Government, of the gross sum receivedby the Proprietor on account of payment for admissionto the entertainment and on account of the tax;

(b) on the basis of the returns of payments foradmission to the entertainment and on account ofthe tax;

(c) in accordance with the results recorded by anymechanical contrivance which automatically registersthe number of person admitted.

5. Exemptions.� (1) Entertainment tax shall not belevied on payments for admission to any entertainmentwhere the Commissioner is satisfied that,

(a) the whole of the takings thereof are devoted tophilanthropic or charitable purpose; or

(b) the entertainment is of an educational orscientific character;

(c) ��..

(2) The Government may exempt from entertainmenttax any ticket or complimentary ticket issued to a personin uniform serving in the defence forces of India, subjectto such conditions as may be prescribed.

(3) The Government may, by general or special orderexempt any entertainment or class of entertainments fromliability to entertainment tax in whole or in part.

(4) Notwithstanding anything contained in clause (b)of sub-section (1) of section 3 of this Act, theentertainment provided by way of river cruises/boatcruises prior to the date of enforcement of the GoaEntertainment Tax (Amendment) Act, 2001, shall beexempted from entertainment tax if aforesaid tax hasnot been collected on such entertainment on the groundthat no such tax could have been levied or collected atthat time:

Provided that the burden of proving that theentertainment tax was not collected on entertainmentprovided by way of river cruises/boat cruises referred toin clause (b) of sub-section (1) of section 3, shall be on theperson claiming exemption under this sub-section.

Explanation:� For the purposes of sub-section (1) thetakings of an entertainment shall not be deemed to bedevoted to philanthropic or charitable purpose if suchtakings are to be devoted to the benefits of any particularreligious purpose or any particular caste or community

other than any class of citizens declared by theGovernment as socially or educationally backward.

6. Power to inspect.� (1) The Commissioner or anyOfficer of Government duly authorized in writing by himin this behalf, may enter any place of entertainment whilethe entertainment is proceeding, and any place ordinarilyused as a place of entertainment at any reasonable timewith a view to inspect whether the provisions of this Actor the rules made thereunder are being complied with.

(2) The proprietor of every entertainment and theowner or person in charge of any place which is ordinarilyused as a place of entertainment shall give everyreasonable assistance to the inspecting Officer in theperformance of his duties under sub-section (1).

(3) if any person prevents or obstructs the entry ofthe inspecting officer, he shall, in addition to any otherpunishment to which he may be liable under any lawfor the time being in force, be punished with fine whichmay extend to five hundred rupees on convictionbefore a Magistrate.

7. Recoveries.� Any amount of tax, penalty or interestwhich remain unpaid after the date specified in therespective order and any other sum due under this Actshall be recoverable as an arrear of land revenue underthe law for the time being in force.

8. Penalty.� (1) If any person is admitted to any placeof entertainment and the provisions of section 4 are notcomplied with, the proprietor of the entertainment towhich such person is admitted shall, on conviction beforea Magistrate, be liable, in respect of each offence, toa fine which may extend to rupees five hundred andshall also be liable to pay any tax which should havebeen paid.

[(2) Subject to the provisions contained in sub-section(1) of section 12, whoever contravenes any of theprovisions of this Act, shall, on conviction before aMagistrate, be punishable with simple imprisonmentwhich may extend to six months or with fine or with bothand when the offence is a continuing one, with a dailyfine not exceeding fifty rupees during the period of thecontinuance of the offence.

9. Compounding of offences.� The Commissioner orany other officer duly authorized by him in this behalfmay recover from any person who has committed or isreasonably suspected of having committed an offenceagainst this Act or the rules made there under, by way ofcomposition of such offence�

(a) where the offence consists of the failure to payor the evasion of, any tax or any other sum payableunder this Act, in addition to the amount so payable, asum of money not exceeding the amount equal to theamount so payable; and

(b) in other cases, a sum of money not exceedingtwo hundred rupees.


10. Delegation of powers.� (1) The Government may,by notification in the Official Gazette, delegate to theCommissioner or to any other officer all or any of itspowers under this Act.

(2) The Commissioner may, by order in writing andsubject to such restrictions and conditions as may bespecified therein, delegate any of his powers under thisAct to any officer subordinate to him.

11. Protection of action and bar of limitation.� (1) Nosuit, prosecution or other legal proceeding shall lieagainst any officer or employee of the Government foranything done or intended to be done in pursuance ofthis act or any rule or order made thereunder.

(2) No suit, prosecution or other legal proceeding shallbe instituted against the Government or against anyofficer or employee of the Government after six monthsfrom the date of the commission of the Act complainedoff.

14. Power to make rules.� (1) The Government may, bynotification in the Official Gazette, make rules generallyto carry out the purposes of this Act.

(2) In particular and without prejudice to the generalityof the foregoing power, such rules may provide for,�

(a) securing the payment of entertainment tax;

(b) the supply, accounting and use of stamps orstamped tickets, for the stamping of tickets and forsecuring the defacement of stamps when used;

(c) the renewal of damaged or spoiled stamps andfor the procedure to be followed on applications forrefund on such stamps;

(d) the use of tickets covering the admission of morethan one person and the calculation of tax thereon;

(e) the calculation of the tax on the transfer of seator accommodation from one part of a place ofentertainment to another and on payment for seats orother accommodation;

(f) controlling the use of mechanical contrivances(including the prevention of its misuse);

(g) the checking of admissions, the keeping ofaccounts and the furnishing of returns by theproprietors of entertainments in respect of which thetax due is payable in accordance with the provisionsof section 4, sub-section (2);

(h) requiring proprietors referred to in clause (g) tofurnish security for payment of tax and prescribingconditions for forfeiture of such security;

(i) the presentation and disposal of applications forexemption from payment of entertainment tax or forthe refund thereof; and

(j) the exemption from entertainment tax or fromany part thereof in respect of soldiers, sailors or otherdefence forces in uniforms;

(k) the issue of passes by proprietor of a place ofentertainment for the admission to the place ofentertainment of persons who have to perform any dutyin connection with the entertainment or any otherduty imposed upon them by law;

(l) any other matter which are required to beprescribed by this Act.

(3) If any person acts in contravention of, or fails tocomply with, any such rules, he shall, on conviction by aMagistrate, be liable to fine which may extend to fivehundred rupees.

(4) Every rule made under this Act shall, as soon asmay be after it is made, be laid on the table of theLegislative Assembly and if before the expiry of thesession in which it is so laid or the session immediatelyfollowing, the Assembly makes any modification in therule or decides that the rule should not be made, the ruleshall thereafter have effect only in such modified form orbe of no effect, as the case may be; so however that anysuch modification or annulment shall be withoutprejudice to the validity of anything previously doneunder that rule.

�SCHEDULE�

(See section 3E)

Registration/ Renewal charges under the GoaEntertainment Tax Act, 1964 (Act 2 of 1964)

Category of dealers/Proprietor/person Amount of Regis-tration charges/

/Renewal charges

1 2

(1) Cable television and/or antennae operators Rs. 1000/-having 100 or less than 100 connections.

(2) Cable television and/or antennae operators Rs. 2000/-having more than 100 but less than 500connections.

(3) Cable television and/or antennae operators Rs. 5000/-having 500 or more than 500 connections.

(4) Cyber café and pool parlour in municipal Rs. 5000/- areas.

(5) Cyber café and pool parlour in any other Rs. 2000/-areas.

(6) Any other dealer/proprietor/person liable for Rs. 1000/-registration under the Act and not coveredunder Sr. Nos. (1) to (5) above.


Department of Personnel___

Order

24/2/88-PER

Sanction of the Government is hereby accordedfor the grant of Special Pay of Rs. 500/- (Rupeesfive hundred only) to the post of Superintendent ofPolice (H.Q.) and Superintendent of Police(Security) with immediate effect.

The expenditure shall be debited to the samebudget head against which the officers holdingthese posts are drawing their pay and allowances.

This issues with the concurrence of FinanceDepartment vide its U.O. No. Fin/R&C/1192 dated2-5-2006.

By order and in the name of the Governorof Goa.

Shivaji B. Dessai, Under Secretary (Personnel).

Porvorim, 3rd August, 2006.

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