Sikkim Entertainment Tax Act, 1980

No: 8 Dated: Sep, 19 1980

THE SIKKIM ENTERTAINMENT TAX ACT, 1980

SIKKIM ACT NO.8 OF 1980

    An Act to provide for imposition of a tax on entertainments and other amusements.

    Be it enacted by the Legislative Assembly of Sikkim in the Thirty-first Year of the Republic of India.

1. Short title, extent and Commencement. - (1) This Act may be called the Sikkim Entertainment Tax Act, 1980.

(2) It extends to the whole of Sikkim.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,-

(a) "admission to an entertainment" includes admission to any place in which the entertainment is held;

(b) "agriculture" includes horticulture and livestock breeding;

(c) "entertainment" means exhibition of films and includes any exhibition, performance, amusement, game or sport to which persons are admitted on payment;

Explanation. - The exhibition of news reels, documentaries, advertisement, slides and cartoons, whether before or, during the exhibition of a feature film is "entertainment"

(d) "Government" means the Government: of the State of Sikkim;

(e) "notification" means a notification published in the Official Gazette;

(f) "payment for admission" includes-

(i) any payment made by a person who, having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or more tax is required;

(ii) any payment for seats or other accommodation in a place of entertainment;

(iii) any payment for a programme or synopsis of an entertainment: and

(iv) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;

(g) "proprietor" in relation to any entertainment includes any person responsible for the management thereof;

Explanation. - A person charged with the work of admission to an entertainment is for purposes of sections 5 and 6 a person responsible for the management;

(h) "society" includes a company, institution, club or other association of persons by whatever name called.

3. Tax on payment for admission to Entertainment. - (1) There shall be levied and paid on all payments for admission to any entertainment, a tax called entertainment tax at a rate not exceeding fifty per cent of the payment for admission where such payment does not exceed one rupee and not exceeding seventy-five per cent thereof in any other case as the, Government may, from time to time, specify by a notification in this behalf and the tax shall be collected by the proprietor and, paid, to the Government in the manner prescribed.

(2) If in any entertainment to which admission is generally. On payment, any person is admitted free of charge or on a concessional rate, he would be liable to pay the same amount of entertainment tax as would be payable by him had he been admitted on full payment to the class to which he is entitled.

4. Amount payable on lump sum subscription as contributions or on season tickets. - Where the payment for admission to an, entertainment is made by means of a lump sum paid as a subscription or contribution to any society or for season tickets, the entertainment tax shall, be paid on the amount of the lump sum but where the Government is of the opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, the tax shall be charged on such amount as appears to the Government to represent the right of admission to entertainments in respect of which the entertainment tax is payable.