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The Nagaland Amusements Tax Act, 1965
(Nagaland Act No. 4 of 1965)
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[Received the assent of the Governor on the 16th April, 1965]
Published in the Nagaland Gazette, Extraordinary, dated the 26th April, 1965. An Act to make an addition to the public revenue of Nagaland and for that purpose to impose a tax on entertainment and other amusements; Preamble. - Whereas it is necessary to make an addition to the public revenue of Nagaland and for that purpose to impose a tax on entertainments and other amusements; It is hereby enacted in the Sixteenth Year of the Republic of India as follows: 1. Short title, extent and commencement. - (1) This Act may be called the Nagaland Amusements Tax Act, 1965. (2) It extends to the whole of Nagaland. (3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint in this behalf. 2. Definitions. - In this Act, unless there is anything repugnant in the subject or context-(1) "Admission" includes admission as a spectator or as one of an audience and admission for the purpose of amusement by taking part in an entertainment;
(2) "Admission to an entertainment" includes admission to any place in which the entertainment is held;
(3) "Agriculture" includes horticulture and live-stock breeding;
(4) "Entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
(5) "Live-stock" includes animals of every description;
(6) "Payment for admission" includes any payment made by a person who having been admitted to one part of a place of entertainment if subsequently admitted to another part thereof for admission to which a payment involving a tax or a higher rate of tax is required and any payment for seats or other accommodation in a place of entertainment;
(7) "Prescribed" means prescribed by rules made under this Act;
(8) "Proprietor" in relation to any entertainment means the owner and shall include manager, organiser any any person responsible for, or for the time being in-charge of the management thereof;
(9) "Secretary" includes a company, institution, club or other association of persons by whatever name called.
3. Taxing authorities. - The State Government may, for carrying out the purpose of this Act, appoint a person to be Commissioner of Taxes, empower, by notification in the official Gazette, an official to discharge the functions of such authority. 4. Delegation of Commissioner's powers. - Subject to such restrictions and conditions as may be prescribed, the Commissioner may, by notification in the official Gazette, delegate any of his powers under this Act to any official and any such official shall thereupon exercise the said powers. 5. Tax on payment for admission to entertainments. - (1) Except as otherwise expressly provided in this Act there shall, as from the date on which this Act comes into force, be charged, levied and paid to the Government of Nagaland a tax hereinafter referred to as the entertainments tax, on all payments for admission to any theatre, cinematograph exhibition, or circus or any class of entertainment to which the State Government may apply this sub-section, at rates specified below:(a) in the case of games, sports, music or dramatic performance organised by the State body for any other body affiliated to it) which is either registered under the Societies Registration Act, 1860 (Act 12 of 1860) or affiliated to an all India body constituted for similar purpose-twelve and a half per centum of such payments;
(b) in any other case where the payment for admission is-
|
[(i) |
less than one rupee |
thirty per centum of such payment; |
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(ii) |
one rupee or more but less than two rupees |
fifty per centum of such payment; |
|
(iii) |
two rupees or more |
seventy five per centum of such payment]. |
(a) with a ticket stamped with an impressed, embossed, engraved, or adhesive stamp (not before used) issued by the State Government for the purpose of revenue and denoting that the proper entertainment tax has been paid;
(b) in special cases with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which automatically registers the number of persons admitted, unless the proprietor of the entertainment has made arrangements approved by the State Government of furnishing returns of the payments for admission to the entertainment and has given security up to an amount and in a manner approved by the State Government for the payment of the entertainment tax:
Provided that the provisions of this section shall not apply to the proprietors and the officers of the Government on duty. 8. Penalty for non-payment of tax. - If any person is admitted for payment to any place of entertainment and the provisions of Section 7 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding five hundred rupees, and shall in addition be liable to pay any tax which should have been paid. 9. Sections 7 and 8 not to apply in certain cases. - The provisions of Sections 7 and 8 shall not apply to any entertainment in respect of which a consolidated payment is made under Section 5, sub-section (2). 10. Manner of payment. - (1) The entertainment tax shall be charged in respect of each persons admitted for payment, and, in the case of admission by-stamped ticket, shall be paid by means of the stamp on ticket and in the case of admission otherwise than by stamped ticket, shall be calculated and paid on the number of admissions. (2) The entertainments tax, in the case of admission otherwise than by stamped ticket, shall be recoverable from the proprietor. (3) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or a contribution to any society, or for a reason ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time or to any privilege, right, facility or anything combined with the right of admission to any entertainment or involving such right of admission without further payment or are reduced charge, the entertainment tax shall be paid on the amount of the lump sum, but where the State Government is of opinion that the payment of a lump sum or any payment for ticket represents payment for other privileges, right or purposes besides the admission to an entertainment, covers admission as an entertainment during any period for which the tax has not been in operation, the tax shall be charged on such an amount as appears to the State Government to represent the right of admission to entertainments in respect of which the entertainments tax is payable. (4) The tax referred to in sub-section (1) of Section 6 shall be paid in such manner and by such time as may be prescribed. 11. Exemption. - (1) The entertainments tax shall not be charged on payments for admission to any entertainment where the State Government is satisfied-(a) that the whole of the takings thereof after deducting the actual expenses of the entertainment to a maximum of twenty-five per centum of the total receipt are devoted to philanthropic, religious or charitable purposes; or
(b) that the entertainment is of a wholly educational character (any question on that point to be determined, in the case of difference, by the State Government in the Department of Education); or
(c) that the entertainment is provided for partly educational or partly scientific purposes by a society not conducted or established for profit; or
(d) that the entertainment is provided by a society which is established solely for the purpose of promoting the interest of the industry of agriculture, of the manufacturing industry or some branch thereof or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry or branch thereof, for promoting the interests of which the society exists or of materials, machinery, appliances or food-stuff, used in production of these products, or of articles which are of material interest in connection with the questions relating to the public health, as the case may be; or
(e) that the entertainment is provided by the management of a tea estate for the benefit of the estate's labour for which no charge for admission is made.
(2) The State Government may, by general or special order, exempt any entertainment or class of entertainments from liability to the entertainments tax. 12. Refunds in certain circumstances. - Where the State Government is satisfied that the whole of net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty-five per cent of the gross proceeds have been deducted on account of the expenses of the entertainment, they shall repay to the proprietor the amount of the entertainments tax paid in respect of the entertainment. 13. Recoveries. - (1) Any sum due on account of the entertainments tax or tax due under Section 6 shall be recoverable by the State Government as a public demand. (2) Any fine imposed under this Act shall be recovered in the manner provided in the Code of Criminal Procedure, 1898 (V of 1898) for the recovery of fines. 14. Inspection. - (1) Any officer authorised by the State Government for the purpose may enter anyplace of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, with a view to seeing whether the provisions of this Act or any rules made thereunder are being complied with. (2) If any person prevents or obstructs the entry of any officer so authorised, he shall in addition to any other punishment to which he is liable under any law for the time being in force, be liable on conviction before a Magistrate, to a fine not exceeding two hundred rupees. (3) Every officer authorised under this section shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code, 1860 (Act 45 of 1860). 15. Rules. - (1) The State Government may make rules for securing the payment of the entertainments tax and generally for carrying into effect the provisions of this Act, and in particular-(a) for the supply and use of stamps or stamped tickets or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used;
(b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon, and for the payment of the tax on transfer from one part of a place of entertainment to another and on payment for seats or other accommodation;
(c) for controlling the use of barriers of mechanical contrivances (including the prevention of the use of the same barrier not mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;
(d) for the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietors of entertainments to which the provisions of Section 5, suo-section (2) are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under Section 7:
(e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund under this Act, or under the rules made thereunder;
(f) for the keeping of accounts of all stamps used under this Act;
(g) for the presentation and disposal of application for exemption from payment of the entertainments tax, or for the refund thereof made under the provisions of this Act; and
(h) for the rates of fees, for petitions, certificates and other matters.
(2) If any persons acts in contravention of, or fails to comply with any such rules, he shall, on conviction before a Magistrate, be liable in respect of each offence to a fine not exceeding five hundred rupees; and (3) Every rule made under this section shall be laid, as soon as may be after it is made, before the Nagaland Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if before the expiry of the session in which it is so laid or the sessions immediately following, the Nagaland Legislative Assembly agree in making any modification in the rule or the Nagaland Legislative assembly agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 16. Cognisance by Courts. - No Court shall take cognisance of any offence under this Act or under the rules made thereunder except with the previous sanction of the Commissioner and, no Court inferior to a First Class Magistrate shall try such offence. 17. Power of Government to delegate certain powers. - The State Government may by notification in the Official Gazette, delegate all or any of its powers under this Act, except those conferred upon it by Section 15 and by this section to any person or to any authority subordinate to the State Government. 18. Repeal and savings. - The Assam Amusements and Betting Tax Act, 1939 (Act VI of 1939) and the Assam Autonomous Districts (Amusements and Betting Tax) Regulations, 1952 (Regulation VI of 1952) as extended to Nagaland shall stand repealed; Provided that such repeal shall not affect-(a) the previous operation of the said Act or Regulation or anything duly done or suffered thereunder; or
(b) any right, privilege, obligation or liability acquired, accrued, or incurred under the said Act or Regulation; or
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act or Regulation; or
(d) any investigation, legal proceedings, or remedy in respect of any such right, privilege, obligation, liability, penalty or punishment as aforesaid;
Provided further that anything done or any action taken (including any appointment or delegation made, notification, instruction or direction made, certificate or registration granted under the Act or Regulation hereby repealed) shall be deemed to have been done or taken under the corresponding provisions of this Act or Regulation and shall continue to be in force accordingly unless and until superseded by anything done or any action taken under this Act.
