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Bihar Entertainments Tax Act, 1948
Bihar Entertainments Tax Act, 1948
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Tax on entertainments.
Section 36. Registration of proprietors of entertainment.
Section 68. Notification of the hours of entertainments and posting of tables of rates of payments for admission at conspicuous places.
Section 89C. Transfer of proceedings.
Section 9C10. Entertainments exempted from payment of tax.
Section 1011. Refund in certain cases.
Section 1112. Entry into and inspection of places of entertainments.
Section 1213B. Escaped assessment.
Section 13B13C. Restriction on collection of tax.
Section 13C13D. Non-payment of assessed tax and penalty.
Section 13D14B. Statement of case to High Court.
Section 14B15. Prohibition against re-sale of tickets or complimentary tickets for profits.
Section 1516. Offences and penalties.
Section 1617. Power to compound offences.
Section 1718. Bar of certain proceedings.
Section 1820. Delegation of certain powers.
Section 2021. Power to make rules.
Section 2122. Repeal and saving.
Section 221. Name and address of the theatre in respect of which application is made.
Section 12. Registration number and date.
Section 23. Number and date of licence granted under the Bihar Cinema (Regulation) Rules.
Section 34. Date from which applicant opts to pay tax under section 3-B.
Section 3-B7. Name of classes.
Section 78. Tax payable every week under sub-section (1) of section 3-B with reference to gross collection capacity worked out in column 7 above................
Section 3-B1. The amount of tax payable has been determined on the following information furnished by the proprietor in the application and certified by the.................of ................Circle/sub-circle:-
Section 12. The amount of tax shall be deposited by the proprietor in advance for every week before the week begins and default in any payment shall invalidate this permission and in such case it shall be deemed that no permission has been granted.
Section 23. This permission shall be valid from............ to ...........
Section 34. This permission may be revoked, suspended or cancelled at any time and no compensation shall be payable by the Government on account of any loss caused to the proprietor by reason of such revocation, suspension or cancellation.
Section 45. The proprietor shall abide by the provisions of the Bihar Entertainments Tax Act, 1948 and the rules framed thereunder in so far as they are applicable to him.
Section 56. A correct and complete statement shall be maintained by the proprietor in duplicate in respect of the number of tickets of each class issued and sold for each show and the amount received for, such tickets issued and sold by using double side carbon paper so as to make impressions on reverse side of the statement also. The entries in the statement shall be written up and the accounts closed within 60 minutes of interval of the show whichever falls earlier and shall be produced before the Insp
Section 67. The proprietor shall not make any alteration in the seats and rate of admission without prior written permission of the Commissioner.
Section 78. The proprietor shall not admit any person in excess of seats and shall not realise any amount from any person in excess of the rates specified in (I) above, the contravention of which shall make the proprietor from the commencement of the permission liable to pay tax applicable to the gross collection capacity on the basis of excess persons and realisation of excess amount of admission fee.The proprietor shall also be liable to penalty under sections 13-A and 13-C.
Section 89. The proprietor shall furnish to the Deputy/Assistant Commissioner/ [Assistant Commissioner State Tax] of the Circle/Sub-circle a duly signed return prescribed in sub-section (1) of section 3-F.
Section 3-F2. The owner of the theatre shall apply for exemption to the Joint Commissioner (Admn.) in Form I one month before commencing commercial exhibition in the upgraded theatre and the Joint Commissioner (Admn.) shall issue the exemption certificate in Form II upon the production of the certificate regarding total capital investment issued by the Licensing Authority.
Section 22. The owner of the theatre shall apply for exemption to the Joint Commissioner (Admn.) in Form I one month before commencing commercial exhibition in the upgraded theatre and the Joint Commissioner (Admn.) shall issue the exemption certificate in Form II upon the production of the certificate regarding total capital investment issued by the Licensing Authority.
Section 22. The owner of the theatre shall apply for exemption to the Joint Commissioner (Admn.) in Form I one month before commencing commercial exhibition in the upgraded theatre and the Joint Commissioner (Admn.) shall issue the exemption certificate in Form II upon the production of the certificate regarding total capital investment issued by the Licensing Authority.
Section 2
bihar-entertainments-tax-act-1948.json
•
38 Sections
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Bihar
{
"id": 15298,
"slug": "bihar-entertainments-tax-act-1948",
"title": "Bihar Entertainments Tax Act, 1948",
"short_title": "Bihar Entertainments Tax Act, 1948",
"act_number": "Bihar Act 35 of 1948",
"act_year": 1948,
"act_type": "STATE",
"location": "Bihar",
"law_status": "unknown",
"enactment_date": null,
"description": "Bihar Entertainments Tax Act, 1948",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "Reasons for the Enactment 6\nReasons for the Enactment.",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"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;\n(b) \"admission to an entertainment\" includes admission to any place in which an entertainment is held;\n[(bb) \"Commissioner\" means the [Commissioner State Tax] or Additional [Commissioner State Tax] appointed under subsection (1) of section 8 of the [Bihar Sales Tax Act, 1959 (Bihar Act XIX of 1959)] ;]\n(c) \"Complimentary ticket\" means a pass to enable a person or group of persons to secure admission to an entertainment free of charge or at a reduced rate of payment for such admission;\n[(d) Entertainment includes any exhibition, performance, amusement, game, sport or races to which persons are admitted for payment and also includes programmes relayed to a subscriber by a Cable Operator or by Cable television network [and programmes relayed by an entertainment provider] on payment or otherwise.\"]\n[(e) \"Entertainment Tax\" includes tax levied under sections 3, 3A, 3B, 3C and 3AA;]\n['(ee) \"Entertainment provider\" means a person who transmits or re-transmits programmes or channels through a satellite by a set of closed transmission paths and associated signal generation for reception of multiple users, commonly known as Direct to Home Service (DTH), but does not include a cable operator;]\n(f) \"institution\" includes a company, society, club or other association of persons by whatever name called;\n(g) \"payment for admission\" includes-\n(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 a tax or a higher tax is required;\n(ii) any payment for seats or other accommodation in a place of entertainment; and\n(iii) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or constituting to attend the entertainment in addition to the payment, if any, for admission to the entertainment;\n[\"(iv) Any payment made by a subscriber to any Cable Operator for entertainment through cable service or through any form of television network\".]\n(h) \"prescribed\" means prescribed by rules made under this Act;\n(i) \"proprietor\" in relation to any entertainment includes any person responsible for or for the time being incharge of the management thereof;\n(j) \"seat\" includes standing accommodation;\n(k) \"ticket\" means a ticket for the purpose of securing admission to an entertainment; and\n[(l) \"Tribunal\" means the Tribunal constituted under sub-section (1) of section 34-A of the [Bihar Sales Tax Act, 1959 (XIX of 1959)] .]\n[(m) \"Cable Operator\" means any person who provides Cable TV service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network.\n(n) \"Cable Service\" means the transmission by cables of programmes including re-transmission (by cables of any broadcast television signals);\n(o) \"Cable television network\" means any system consisting of a set of closed transmission paths and associated signal, generation control and distribution equipment, designed to provide service for reception by multiple subscribers\";\n(p) \"programme\" means any television broadcast and includes-\n(i) Exhibition of films, features, dramas, advertisement and serials, through any satellite channel or video cassette recorder or video cassette player.\n(ii) Any audio or visual or audio-visual live performance or presentation and the expression programme service shall be construed accordingly;\"\n(q) \"Subscribers\" means a person who receives the signal of cable television network at a place indicated by him to the cable operator without further transmitting it to any other person.]",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Tax on entertainments.",
"chapter": null,
"content": "(a) by compounding, in the prescribed manner, the tax payable in respect of such entertainment for a fixed sum; or\n(b) by a consolidated payment at such percentage of the gross proceeds received by the proprietor on account of payment for admission to the entertainments and on account of tax as the State Government may fix; or\n(c) in accordance with the result recorded by any mechanical contrivance that automatically registers the number of persons admitted.\n[3A. Consolidated payment of tax.\n[3AA.\n[3AAA.\n[3B. Compounding of tax.\n[3C. Tax on Commercial Video Exhibition.\n[Table]\n[Table]\nSerial no.\nSize of Screen\nRate of tax per week\n1\n2\n3\n1.\nVideo up to 65 CMS Screen\n(a)\nRs. 2,000.00 where total number of seats is up to 50.\n(b)\nRs. 4,000.00 where total number of seats is more than 50 but\n\t\t\t\t\tup to 100.\n(c)\nRs. 6,000.00 where total number of seats is more than 100.\n2.\nVideo of above 65 CMS and up to 100 CMS Screen.\n(a)\nRs. 2,500.00 where total number of seats is more than 50 but\n\t\t\t\t\tup to 100.\n(b)\nRs. 5,000.00 where total number of seats is up to 50.\n(c)\nRs. 7,500.00 where total number of seats is more than 100.\n3.\nVideo of above 100 CMS\n(a)\nRs. 3,500.00 where total number of seats is up to 50.\n(b)\nRs. 7,000.00 where total number of seats is more than 50 but\n\t\t\t\t\tup to 100.\n(c)\nRs. 10,500.00 where total number of seats is more than 100.\"\n[3D. Application of certain provisions.\n[3E. Exemption of tax in certain cases.\n[3F. Forms for weekly return and application for permission to pay compounded tax.\n[4. Proprietor to collect entertainment tax from persons admitted to entertainment.\n[5. Admission to entertainment.\n(a) a ticket or complimentary ticket in the prescribed form, or\n(b) a ticket or complimentary ticket to be supplied by the State Government in the prescribed form and prescribed manner, or\n(c) a ticket or complimentary ticket in the prescribed form which shall be stamped with an impressed, embossed, engraved or adhesive stamp (not previously used) by the State Government.\n[5A. Levy and collection.\n(i) be levied in respect of such person admitted to the entertainment.\n(ii) be paid in case of admission by stamped tickets as provided in section 5, by means of a stamp on such tickets.\n(iii) be calculated and paid in the case of admission otherwise than by stamped tickets, on the number of persons admitted, and\n(iv) be recoverable from the proprietor in the case of admission otherwise than by stamped tickets.]",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "6",
"title": "6. Registration of proprietors of entertainment.",
"chapter": null,
"content": "[7. Security.\n(i) Vary the amount of security from time to time if he considers this to be necessary;\n(ii) forfeit the security in whole or part if the returns are not furnished on the due date along with the receipt for the payment of the tax in respect of admission otherwise than by stamped tickets or if the returns are found to be inaccurate:\n(iii) adjust in the event of default, the amount of the arrears of entertainments tax due or penalty, if any, from the amount of security and direct the proprietor to make good the amount of security before the tax for the next fortnight fails due.]\n7A.",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "8",
"title": "8. Notification of the hours of entertainments and posting of tables of rates of payments for admission at conspicuous places.",
"chapter": null,
"content": "[9. Submission of returns and payment and recovery of entertainments tax.\n[9A. Special mode of recovery.]\n[(a) any person from whom any money is due or may become due to a proprietor who has failed to pay by the due date, in accordance with a notice of demand served upon him the fixed sum permitted to be paid under sub-section (5) of section 3, or the amount of entertainment tax or penalty or both payable by him under the provisions of the Act or rules made thereunder, or\n(b) any person who holds or may subsequently hold any money for or on account of such proprietor, to pay into the Government treasury in the manner specified in the notice issued under this sub-section either forthwith or upon the money becoming due or at or within the time specified in the notice (not being before the money becomes due or it is held), so much of the money as is sufficient to pay the fixed sum permitted to be paid under sub-section (5) of section 3, or the amount of entertainment tax due from the proprietor or penalty or the whole of the money when it is equal to or less than that amount.]\n[9B. Assessment of tax.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "9C",
"title": "9C. Transfer of proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "10",
"title": "10. Entertainments exempted from payment of tax.",
"chapter": null,
"content": "(a) that the entire gross proceeds of the entertainment are devoted to philanthropic, religious or charitable purposes without any charge on such proceeds for any expenses of the entertainment; or\n(b) that entertainment is of a wholly educational character; or\n(c) that the entertainment is provided for purposes which are partly educational, cultural or scientific by an institution not conducted or established for profit; or\n(d) that the entertainment is provided by an institution not conducted for profit and established solely for the purpose of promoting the public health or the interests of agriculture or of a manufacturing industry and consists solely of an exhibition of articles which are of material interest in connection with question relating to public health or agriculture, or of the products of the industry for promoting the interests of which the institution exists or of the materials, machinery, appliances or foodstuffs used in the production of those products.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "11",
"title": "11. Refund in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "12",
"title": "12. Entry into and inspection of places of entertainments.",
"chapter": null,
"content": "(b) Every officer so authorised shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (XLV of 1860).\n[(c) Every officer so authorised may also enter any place where the tickets for admission to an entertainment or counterfoils thereof or stamps are kept or any accounts, registers or other documents relating to an entertainment are kept or maintained and may search at any reasonable time any such place or office or any box or receptacle in which any such tickets, counterfoils, stamps, accounts, registers or other documents, are kept and may inspect such tickets, counterfoils, stamps, accounts, register or other documents, if he has reason to suspect that attempt is being or has been, made to evade payment of any tax, and may, for reason to be recorded in writing, seize such tickets, counterfoils, stamps, accounts, registers and other documents, and shall grant a receipt for same and such seized tickets, counterfoils, stamps, accounts, registers, or the other documents shall be retained so long as may be necessary for the examination thereof or for a prosecution and shall thereafter be returned to the proprietor.]\n[(d) The officers so authorised shall have power to break open any box or receptacle in which any tickets, counterfoils, stamps, accounts, registers or other documents relating to any entertainment may be contained or to break open the door of any premises where any such tickets, counterfoils, stamps, registers, accounts or other documents may be kept if the proprietor or any other person in occupation of the said premises fails or refuses to open the door or the box or receptacle on being called upon to do so.]\n[13. Production and inspection of accounts and documents.\n[13A. Concealment of tax by the proprietor.\n(ii) Unless otherwise proved to the contrary, non-preparation of the prescribed statements and non-furnishing of returns within the time prescribed shall be deemed to have as its object the concealment of payment for admission and evasion of tax.\n(iii) Unless otherwise proved to the contrary, if the admitted tax from any show not inspected is less by more than ten percentum of the tax from a similar show inspected by the prescribed authority under section 12, it shall be deemed that proprietor has concealed the amount of tax payable by him in shows not inspected:",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "13B",
"title": "13B. Escaped assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "13C",
"title": "13C. Restriction on collection of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "13D",
"title": "13D. Non-payment of assessed tax and penalty.",
"chapter": null,
"content": "[14. Appeal and revision.]\n(a) confirm, reduce, enhance or annul the assessment or penalty or both, or\n(b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed by the appellate authority;\n[(c) in case of an appeal against an order under section 9A, pass such order as it may think fit.]\n[14A. Bar of jurisdiction.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "14B",
"title": "14B. Statement of case to High Court.",
"chapter": null,
"content": "(a) withdraw his application (and if the applicant who does so, is an assessee the fee paid by him shall be refunded); or\n(b) apply to the High Court against such refusal.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "15",
"title": "15. Prohibition against re-sale of tickets or complimentary tickets for profits.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "16",
"title": "16. Offences and penalties.",
"chapter": null,
"content": "(a) admits any person for payment to any place of entertainment in contravention of the provision of section 5; or\n(b) fails to pay the tax due from him within time prescribed; or\n(c) fraudulently evades the payment of any tax due under this Act;\n(d) obstructs any officer making an inspection a search or seizure under section 12 or 13; or\n(e) contravenes any other provision of this Act or the rules made thereunder or any order or direction made under any such provisions or rules, he shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to six months, and with fine up to one thousand rupees:",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "17",
"title": "17. Power to compound offences.",
"chapter": null,
"content": "(a) where the offence consists of the failure to pay, or the evasion of any tax payable under this Act, a sum of money not exceeding double the amount of the tax so payable; and\n(b) in other cases, a sum of money not exceeding one thousand rupees.",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "18",
"title": "18. Bar of certain proceedings.",
"chapter": null,
"content": "19.",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "20",
"title": "20. Delegation of certain powers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "21",
"title": "21. Power to make rules.",
"chapter": null,
"content": "(a) regulating the manner in which the tax may be calculated under section 3;\n(aa) [****]\n[(b) prescribing the forms of tickets and complimentary tickets under section 5] ;\n[(bb) for the supply and use of stamps or stamped tickets, for securing the defacement of stamps when used, for keeping of accounts of all stamps used under this Act or for the renewal of damaged or spoiled stamps and for any other matter concerning stamps.]\n(c) regulating the use of tickets covering the admission of more than one person and the calculation of the tax thereon;\nand for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;\n[(d) prescribing the conditions subject to which and the manner in which the tax shall be compounded under sub-section (5) of section 3;]\n[(dd) prescribing the authority for notifying places of entertainments in areas where admission to an entertainment shall not be otherwise than by stamped tickets;]\n(e) prescribing the conditions for the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances;\n[(f) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainment where admission to an entertainment is by stamped ticket;]\n(g) prescribing the procedure for and other matters incidental thereto the registration of proprietors, the authority to which applications for registration shall be made, and the granting of the certificate of registration, and the form of such certificate of registration under section 6;\n(h) prescribing the authority with which and the period within which the security under section 7 shall be deposited;\n(i) prescribing the manner in which and the authority to which hours of commencement, termination, suspension and closure of an entertainment under section 8 shall be notified;\n(j) prescribing the manner in which and the intervals at which the tax shall be paid into a Government treasury and the authority to which the treasury receipt shall be furnished under section 9;\n(k) prescribing for the presentation and disposal of applications for exemption from payment of the tax under section 10 and the refund thereof under section 11;\n(l) prescribing the conditions under which and the authority before which the production of accounts or documents may be required under subsection (1) of section 13;\n[(ii) prescribing the procedure of assessment of tax and other matters related thereto;]\n(m) prescribing the manner in which, the authority to which and the period within which appeals [or applications for revision] shall be presented under section 14;\n(n) regulating the procedure for, and other matters (including fees) incidental to, the disposal of appeals [or applications for revision] under section 14;\n(o) prescribing the authority to institute complaints under section 16;\n(p) appointing the authority which shall compound a case under section 17 and the procedure to be followed thereunder; and\n(q) for any other matter for which there is no provision or insufficient provision in this Act and for which provision is, in the opinion of the [State] Government, necessary for giving effect to the purposes of this Act.\n[21A. Validation and exemption.]\n(a) any amount levied, paid, collected or recovered or purported to have been levied, paid, collected or recovered as tax or penalty under the provisions of the aforesaid Ordinances and the Act and rules made and notification issued thereunder, for the period beginning from the 17th January, 1976 shall be deemed to have been validly levied, paid, collected or recovered;\n(b) any proceeding commenced or conducted or purported to have been commenced or conducted for the assessment, collection or recovery of any amount as tax or penalty under the provision of the said Ordinances and the Act and Rules made and notifications issued thereunder for the period specified in clause (a) shall be deemed to have been commenced or conducted or purported to have been commenced or conducted in accordance with the provisions of this Act.\n(b) Notwithstanding any judgement, decree or order of any Court, Tribunal or authority such levy, collection and payments shall be deemed always to have been validly made and no Court, Tribunal or Authority shall order for refund of the amount of tax so levied, collected and paid.\n(b) Notwithstanding any judgement, decree or order of any Court, Tribunal or authority any amount of entertainment tax levied, collected and paid in accordance with the second proviso to section 3-A or the proviso to sub-section (1) of section 3-B of the Bihar Entertainments Tax Act, 1948 shall not be refundable and no Court, Tribunal or authority shall order for refund of any such amount.]",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "22",
"title": "22. Repeal and saving.",
"chapter": null,
"content": "[Schedule]\n(Please see Section 3-F)\n(Please see Section 3-F)\nForm A\nForm A\nWeekly return under section 3A/3B of the Bihar Entertainments Tax Act, 1948 to be furnished by proprietor.\n(i)\nRegistration no.\n(ii)\nCategory u/s 3-A/3B\n(iii)\nClass of theatre-70 mm.\n35 mm.\nAir-Conditioned\nAir-cooled\nOrdinary (delete which is not\n\t\t\t\tapplicable)\n(iv)\nPeriod of return\n(v)\nSeating capacity of the theatre.\nSerial No. Class Rate of admission No. of seats Gross collection 1 2 3 4 5\nSerial No.\nClass\nRate of admission\nNo. of seats\nGross collection\n1\n2\n3\n4\n5\nTotal collection capacity................\nTax @ on Gross collection capacity\n(vi)\nNo. of shows held during the week;-\nName of picture screened on No. of shows of each picture. (a) of Taxable Films (b) Tax-free Films\nName of picture screened on\nNo. of shows of each picture.\n(a) of Taxable Films\n(b) Tax-free Films\n(vii)\nAmount of tax payable u/s 3-A/3-B/Rs. Tax u/s 3 (2)\n\t\t\t\tRs.........\n(viii)\nAmount of entertainment tax paid.\n(ix)\nChallan no. and date............\nPlace Date\nSignature. Status and relation with\n\t\t\t\tthe .......Proprietor\nForm B\nForm B\nApplication for permission to pay tax under sub-section (1) of section 3-B of the Bihar Entertainments Tax Act, 1948.",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "1",
"title": "1. Name and address of the theatre in respect of which application is made.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "2",
"title": "2. Registration number and date.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "3",
"title": "3. Number and date of licence granted under the Bihar Cinema (Regulation) Rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "3-B",
"title": "4. Date from which applicant opts to pay tax under section 3-B.",
"chapter": null,
"content": "5. (a) Name of the proprietor.\n(b) Name of other partners, if any.\n6. (a) Category of theatre assigned in section 3-A.\n(b) Class of theatre 70 mm/35 mm/16 mm/A. C./Air cooled/ordinary (delete which is not applicable).",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "7",
"title": "7. Name of classes.",
"chapter": null,
"content": "Rate of admission\nNumber of seats.\nGross collection\n1\n2\n3\n4\nTotal:",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "3-B",
"title": "8. Tax payable every week under sub-section (1) of section 3-B with reference to gross collection capacity worked out in column 7 above................",
"chapter": null,
"content": "Place..........\nDate............\nSignature of the applicant........ Status and\n\t\t\t\trelation with the Proprietor........\nPlace Date Official seal.\nSignature. Designation.\nForm C\nForm C\nPermission to any entertainment tax under section 3-B of the Bihar Entertainments Tax Act, 1948.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "1",
"title": "1. The amount of tax payable has been determined on the following information furnished by the proprietor in the application and certified by the.................of ................Circle/sub-circle:-",
"chapter": null,
"content": "Name of classes.\nNumber of seats.\nRate of admission.\nGross collection.",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "2",
"title": "2. The amount of tax shall be deposited by the proprietor in advance for every week before the week begins and default in any payment shall invalidate this permission and in such case it shall be deemed that no permission has been granted.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "3",
"title": "3. This permission shall be valid from............ to ...........",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "4",
"title": "4. This permission may be revoked, suspended or cancelled at any time and no compensation shall be payable by the Government on account of any loss caused to the proprietor by reason of such revocation, suspension or cancellation.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "5",
"title": "5. The proprietor shall abide by the provisions of the Bihar Entertainments Tax Act, 1948 and the rules framed thereunder in so far as they are applicable to him.",
"chapter": null,
"content": "",
"footnote": "",
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{
"number": "6",
"title": "6. A correct and complete statement shall be maintained by the proprietor in duplicate in respect of the number of tickets of each class issued and sold for each show and the amount received for, such tickets issued and sold by using double side carbon paper so as to make impressions on reverse side of the statement also. The entries in the statement shall be written up and the accounts closed within 60 minutes of interval of the show whichever falls earlier and shall be produced before the Insp",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "7",
"title": "7. The proprietor shall not make any alteration in the seats and rate of admission without prior written permission of the Commissioner.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "8",
"title": "8. The proprietor shall not admit any person in excess of seats and shall not realise any amount from any person in excess of the rates specified in (I) above, the contravention of which shall make the proprietor from the commencement of the permission liable to pay tax applicable to the gross collection capacity on the basis of excess persons and realisation of excess amount of admission fee.The proprietor shall also be liable to penalty under sections 13-A and 13-C.",
"chapter": null,
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"sort_order": 33
},
{
"number": "3-F",
"title": "9. The proprietor shall furnish to the Deputy/Assistant Commissioner/ [Assistant Commissioner State Tax] of the Circle/Sub-circle a duly signed return prescribed in sub-section (1) of section 3-F.",
"chapter": null,
"content": "Place Date Seal.\nSignature. Designation.\nNotifications\nNotifications\nS.O. 594 the 5th May, 1994.\nTable\nTable\nSerial No.\nDesignation of the officers.\nLimits of area.\n1\n2\n3\n1.\n(a)\n[Commissioner State Tax] , Bihar.\nThe whole of the State of Bihar.\n(b)\n[Special Commissioner State Tax] , Bihar.\nDitto\n(c)\n[Additional Commissioner State Tax] , Bihar.\nDitto.\n(d)\n[Additional Commissioner State Tax] , Investigation Bureau,\n\t\t\t\t\tBihar.\nDitto.\n(e)\n[Joint Commissioner State Tax] , Bihar.\nDitto.\n(f)\nDeputy Commissioner, Commercial Taxes, Vigilance and\n\t\t\t\t\tMonitoring, Bihar.\nDitto.\n(g)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Bihar.\nDitto.\n(h)\n[Deputy Commissioner State Tax] , Bihar.\nDitto.\n(i)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Bihar.\nDitto.\n(j)\n[Assistant Commissioner State Tax] , Bihar.\nDitto.\n(k)\n[Assistant Commissioner State Tax] , Investigation Bureau, Bihar.\nDitto.\n2.\n[Additional Commissioner State Tax] (Appeals), Patna\n\t\t\t\t\tDivision, Patna.\nThe whole of the districts of Patna and Bhojpur.\n3.\n[Additional Commissioner State Tax] , (Appeals), Central\n\t\t\t\t\tDivision.\nThe whole of the State of Bihar.\n4.\n[Additional Commissioner State Tax] , (Appeals), Gaya\n\t\t\t\t\tDivision.\nThe whole of the Magadh Civil Division and the\n\t\t\t\t\tCivil Nalanda and Rohtas districts of Patna Civil Division.\n5.\n[Additional Commissioner State Tax] , (Appeals), Tirhut\n\t\t\t\t\tDivision.\nThe whole of Civil Division of Tirhut and Saran.\n6.\n[Additional Commissioner State Tax] , (Appeals), Darbhanga\n\t\t\t\t\tDivision.\nThe whole of Civil Division of Darbhanga and\n\t\t\t\t\tNirmali Police Station excluding Halka Nos. 5, 6 and 8 of Supaul\n\t\t\t\t\tSubdivision in the district of Saharsa.\n7.\n[Additional Commissioner State Tax] (Appeals), Purnea,\n\t\t\t\t\tDivision.\nThe whole of the Kosi Division excluding the\n\t\t\t\t\tpolice-station of Nirmali ((except Halka Nos. 5, 6, 7 and 8) in\n\t\t\t\t\tSupaul Subdivision of the district of Saharsa and Naugachia,\n\t\t\t\t\tThana Bihpur and Gopalpur Police-Stations of Bhagalpur district\n\t\t\t\t\tand whole of the district of Khagaria.\n8.\n[Additional Commissioner State Tax] (Appeals), Bhagalpur\n\t\t\t\t\tDivision.\nThe whole of the Santhal Parganas and Bhagalpur\n\t\t\t\t\tCivil Divisions excluding the district of Khagaria and also\n\t\t\t\t\tNaugachia, Thana Bihpur and Gopalpur Police Stations of the\n\t\t\t\t\tdistrict of Bhagalpur.\n9.\n[Additional Commissioner State Tax] (Appeals), Ranchi\n\t\t\t\t\tDivision.\nThe districts of Ranchi, Gumla, Lohardaga and\n\t\t\t\t\tPalamau of the South Chotanagpur Civil Division.\n10.\n[Additional Commissioner State Tax] (Appeal), Hazaribagh\n\t\t\t\t\tDivision.\nThe districts of Hazaribagh and Giridih of the\n\t\t\t\t\tNorth Chotanagpur Division.\n11.\n[Additional Commissioner State Tax] (Appeals), Dhanbad\n\t\t\t\t\tDivision.\nThe whole of the district of Dhanbad of the North\n\t\t\t\t\tChotanagpur Civil Division.\n12.\n[Additional Commissioner State Tax] (Appeals), Jamshedpur\n\t\t\t\t\tDivision.\nThe whole of the district of Singhbhum of South\n\t\t\t\t\tChotanagpur Civil Division.\nPatna Division\nPatna Division\n13.\n(a)\n[Additional Commissioner State Tax] , Patna Division.\nThe whole of the districts of Patna and Bhojpur.\n(b)\n[Joint Commissioner State Tax] (Administration)\n\t\t\t\t\tPatna Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Patna Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Patna Division.\nThe whole of the Districts of Patna and Bhojpur.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Patna Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Patna\n\t\t\t\t\tDivision.\nThe whole of the districts of Patna and Bhojpur.\n14.\n(a)\n[Joint Commissioner State Tax] , Patna West Circle.\nThe area of Patna Municipal Corporation of\n\t\t\t\t\tPatna Sadar Subdivision which is surrounded by Exhibition Road\n\t\t\t\t\tin the East, Dakbungalow Road, Bailey Road and Patna-Dinapur\n\t\t\t\t\tRoad in the North, the border line of Dinapur Subdivision in\n\t\t\t\t\tWest and Patna-Dinapur Railway line in South.\n(b)\n[Deputy Commissioner State Tax] , Patna West\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Patna West Circle.\nDitto.\n15.\n(a)\n[Joint Commissioner State Tax] , Gandhi Maidan\n\t\t\t\t\tCircle.\nThe entire area of Patna Municipal Corporation\n\t\t\t\t\tof Patna Sadar Sub-division surrounded by the road starting from\n\t\t\t\t\tPatna Collectorate and going by the eastern and southern sides\n\t\t\t\t\tof Gandhi Maidan via Exhibition road up to the joining point of\n\t\t\t\t\tDakbungalow Road and from there via Dakbungalow Road to Frazer\n\t\t\t\t\tRoad and going up to A. N. Sinha Institute by the Western Gandhi\n\t\t\t\t\tMaidan Road and thereafter surrounded by an imaginary line drawn\n\t\t\t\t\tup to the river Ganges and the river Ganges on the northern side\n\t\t\t\t\tup to Patna Collectorate.\n(b)\n[Deputy Commissioner State Tax] , Gandhi Maidan\n\t\t\t\t\tCircle.\nDitto\n(c)\n[Assistant Commissioner State Tax] , Gandhi Maidan Circle.\nDitto\n16.\n(a)\n[Joint Commissioner State Tax] , Patliputra Circle.\nThe area of Patna Municipal Corporation of\n\t\t\t\t\tPatna Sadar Subdivision which is surrounded by Dak bungalow\n\t\t\t\t\tRoad. Bailey Road and Patna-Dinapur road in the South; river\n\t\t\t\t\tGanges in the north, Dinapur sub-division in the east and west\n\t\t\t\t\tand by Frazer Road in the east and west Gandhi Maidan Road\n\t\t\t\t\tsurrounded by the imaginary line drawn up to the river Ganges.\n(b)\n[Deputy Commissioner State Tax] , Patliputra\n\t\t\t\t\tCircle.\nDitto\n(c)\n[Assistant Commissioner State Tax] , Patliputra Circle.\nDitto\n17.\n(a)\n[Joint Commissioner State Tax] , Patna North Circle.\nThe entire eastern and southern area coming\n\t\t\t\t\twithin the road which start from Patna Collectorate and runs\n\t\t\t\t\tthrough eastern and southern Gandhi Maidan up to Exhibition Road\n\t\t\t\t\tand the eastern portion of Exhibition road up to the meeting\n\t\t\t\t\tpoint of Exhibition Road with Station Road which further moves\n\t\t\t\t\ttowards east via Thakurbari Road; Abdul Bari Road and Ashok Raj\n\t\t\t\t\tPath, going to the east up to the division line of Patna Sadar\n\t\t\t\t\tSubdivision and Patna City Subdivision.\n(b)\n[Deputy Commissioner State Tax] , Patna North\n\t\t\t\t\tCircle.\nDitto\n(c)\n[Assistant Commissioner State Tax] , Patna North Circle.\nDitto\n18.\n(a)\n[Joint Commissioner State Tax] , Patna South Circle.\nMassaurhi Subdivision and the remaining area of\n\t\t\t\t\tPatna Sadar Sub-division, excluding the area of Patna West\n\t\t\t\t\tCircle, Gandhi Maidan Circle; Patliputra Circle and Patna North\n\t\t\t\t\tCircle.\n(b)\n[Deputy Commissioner State Tax] , Patna South\n\t\t\t\t\tCircle.\nDitto\n(c)\n[Assistant Commissioner State Tax] , Patna South Circle.\nDitto\n19.\n(a)\n[Deputy Commissioner State Tax] , Dinapur Circle.\nThe whole of the Dinapur Subdivision of Patna\n\t\t\t\t\tDistrict.\n(b)\n[Assistant Commissioner State Tax] , Dinapur Circle.\nDitto\n20.\n(a)\n[Joint Commissioner State Tax] , Patna City East\n\t\t\t\t\tCircle.\nMalsalami and Fatuah Police Stations of Patna City\n\t\t\t\t\tSubdivision of the district of Patna.\n(b)\n[Deputy Commissioner State Tax] , Patna City East\n\t\t\t\t\tCircle.\nDitto\n(c)\n[Assistant Commissioner State Tax] , Patna City East Circle.\nDitto\n21.\n(a)\n[Deputy Commissioner State Tax] , Patna City West\n\t\t\t\t\tCircle.\nThe whole of the Patna City Subdivision excluding\n\t\t\t\t\tthe area allotted to Patna City East Circle of the district of\n\t\t\t\t\tPatna.\n(b)\n[Assistant Commissioner State Tax] , Patna City West Circle.\nDitto\n22.\n(a)\n[Deputy Commissioner State Tax] , Barh Circle.\nBarh Subdivision of the district of Patna.\n(b)\nCommercial Taxes, Officer Barh Circle.\nDitto\n23.\n(a)\n[Deputy Commissioner State Tax] Shahabad Circle.\nThe Sadar Subdivision of the district of\n\t\t\t\t\tBhojpur.\n(b)\n[Assistant Commissioner State Tax] , Shahabad Circle.\nDitto\n24.\n(a)\n[Deputy Commissioner State Tax] , Buxar Circle.\nBuxar Subdivision of Bhojpur District.\n(b)\n[Assistant Commissioner State Tax] , Buxar Circle.\nDitto.\nCentral Division\n25.\n(a)\n[Additional Commissioner State Tax] , Central Division,\n\t\t\t\t\tPatna.\nThe whole of State of Bihar.\n(b)\n[Joint Commissioner State Tax] (Administration),\n\t\t\t\t\tCentral Division, Patna.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Central Division, Patna.\nDitto.\n26.\n(a)\n[Joint Commissioner State Tax] , Special Circle,\n\t\t\t\t\tPatna.\nDitto.\n(b)\n[Deputy Commissioner State Tax] , Special Circle,\n\t\t\t\t\tPatna.\nThe whole of the State of Bihar.\n(c)\n[Assistant Commissioner State Tax] , Special Circle, Patna.\nDitto.\n27.\n(a)\n[Joint Commissioner State Tax] , Central Circle.\nDitto.\n(b)\n[Deputy Commissioner State Tax] , Central Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Central Circle.\nDitto.\nGaya Division\nGaya Division\n28.\n(a)\n[Additional Commissioner State Tax] , Gaya Division.\nThe whole of Magadh Civil Division and Nalanda and\n\t\t\t\t\tRontas districts of Patna Civil Division.\n(b)\n[Joint Commissioner State Tax] (Administration),\n\t\t\t\t\tGaya Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] . Vigilance and\n\t\t\t\t\tMonitoring, Gaya Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Gaya Division.\nThe whole of Magadh Civil Division and Nalanda and\n\t\t\t\t\tRohtas districts of Patna Civil Division.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Gaya Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Gaya\n\t\t\t\t\tDivision.\nDitto.\n29.\n(a)\n[Joint Commissioner State Tax] , Gaya Circle.\nThe whole of the district of Gaya.\n(b)\n[Deputy Commissioner State Tax] , Gaya Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Gaya Circle\nDitto.\n(d)\n[Assistant Commissioner State Tax] , Jahanabad Sub-Circle.\nJahanabad Subdivision of the district of Gaya.\n30.\n(a)\n[Deputy Commissioner State Tax] , Biharsharif\n\t\t\t\t\tCircle.\nThe whole of the districts of Nalanda.\n(b)\n[Assistant Commissioner State Tax] , Biharsharif Circle.\nDitto.\n31.\n(a)\n[Deputy Commissioner State Tax] , Nawadah Circle.\nThe whole of the district of Nawadah.\n(b)\n[Assistant Commissioner State Tax] , Nawadah Circle.\nDitto.\n32.\n(a)\n[Deputy Commissioner State Tax] , Aurangabad\n\t\t\t\t\tCircle.\nThe whole of the district of Aurangabad.\n(b)\n[Assistant Commissioner State Tax] , Aurangabad Circle.\nDitto.\n33.\n(a)\n[Joint Commissioner State Tax] , Sasaram Circle.\nThe whole of the district of Rohtas.\n(b)\n[Deputy Commissioner State Tax] , Sasaram Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Sasaram Circle.\nDitto.\n(d)\n[Assistant Commissioner State Tax] , Bhabhua Sub-Circle.\nBhabhua Subdivision of Rohtas district.\nTirhut Division\nTirhut Division\n34.\n(a)\n[Additional Commissioner State Tax] , Tirhut Division.\nThe Civil Division of Tirhut and Saran.\n(b)\n[Joint Commissioner State Tax] (Administration),Tirhut Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Tirhut Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Tirhut Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Tirhut Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Tirhut\n\t\t\t\t\tDivision.\nDitto.\n35.\n(a)\n[Joint Commissioner State Tax] , Muzaffarpur.\nThe whole of the district of Muzaffarpur.\n(b)\n[Deputy Commissioner State Tax] , Muzaffarpur\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Muzaffarpur Circle.\nDitto.\n36.\n(a)\n[Deputy Commissioner State Tax] , Sitamarhi Circle.\nThe whole of the district of Sitamarhi.\n(b)\n[Assistant Commissioner State Tax] , Sitamarhi Circle.\nDitto.\n37.\n{a)\n[Deputy Commissioner State Tax] , Hajipur Circle.\nThe whole of the district of Vaishali.\n(b)\n[Assistant Commissioner State Tax] , Hajipur Circle.\nDitto.\n38.\n(a)\n[Deputy Commissioner State Tax] , Saran Circle.\nThe whole of the district of Saran, Chapra.\n(b)\n[Assistant Commissioner State Tax] , Saran Circle.\nDitto.\n39.\n(a)\n[Deputy Commissioner State Tax] , Siwan Circle.\nThe whole of the district of Siwan.\n(b)\n[Assistant Commissioner State Tax] , Siwan Circle.\nDitto.\n40.\n(a)\n[Deputy Commissioner State Tax] , Gopalganj Circle.\nThe whole of the district of Gopalganj.\n(b)\n[Assistant Commissioner State Tax] , Gopalganj Circle.\nDitto.\n41.\n(a)\n[Deputy Commissioner State Tax] , Bettiah Circle.\nThe whole of the district of West Champaran.\n(b)\n[Assistant Commissioner State Tax] , Bettiah Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Bagaha Sub-Circle.\nBagaha Subdivision of the district of West\n\t\t\t\t\tChamparan.\n42.\n(a)\n[Deputy Commissioner State Tax] , Champaran Circle,\n\t\t\t\t\tMotihari.\nThe whole of the district of East Champaran.\n(b)\n[Assistant Commissioner State Tax] , Champaran Circle, Motihari.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Raxaul Sub-Circle.\nRaxaul and Ramgarhwa Police Stations of the Sadar\n\t\t\t\t\tSubdivision and Ajadpur, Chauradano and Ghorasahan Police\n\t\t\t\t\tStations in Sikrahna Subdivision of the district of East\n\t\t\t\t\tChamparan.\nDarbhanga Division\nDarbhanga Division\n43.\n(a)\n[Additional Commissioner State Tax] , Darbhanga Division.\nThe whole of Civil Division of Darbhanga and\n\t\t\t\t\tNirmali Police Station (Except Halka nos. 5, 6, 7 and 8) of\n\t\t\t\t\tSupaul Subdivision in the district of Saharsa.\n(b)\n[Joint Commissioner State Tax] (Administration),\n\t\t\t\t\tDarbhanga Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring Darbhanga Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Darbhanga Division.\nThe whole of Civil Division of Darbhanga and\n\t\t\t\t\tNirmali Police Station (except Halks nos. 5, 6, 7 and 8) of\n\t\t\t\t\tSupaul Subdivision in the district of Saharsa.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Darbhanga Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Darbhanga\n\t\t\t\t\tDivision.\nDitto.\n44.\n(a)\n[Deputy Commissioner State Tax] , Darbhanga Circle.\nThe whole of the district of Darbhanga.\n(b)\n[Assistant Commissioner State Tax] , Darbhanga.\nDitto.\n45.\n(a)\n[Deputy Commissioner State Tax] , Madhubani Circle.\nThe whole of the district of Madhubani and Police\n\t\t\t\t\tStation of Nirmali (except Halka nos. 5, 6, 7 and 8) in Supaul\n\t\t\t\t\tSubdivision of the district of Saharsa.\n(b)\n[Assistant Commissioner State Tax] , Madhubani Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Jhanjharpur Sub-circle.\nJhanjharpur Subdivision of Madhubani district and\n\t\t\t\t\tthe Police Station of Nirmali (except Halka no. 5, 6, 7 and 8)\n\t\t\t\t\tin Supaul Sub-division of the district of Saharsa.\n46.\n(a)\n[Deputy Commissioner State Tax] , Samastipur\n\t\t\t\t\tCircle.\nThe whole of the district of Samastipur\n(b)\n[Assistant Commissioner State Tax] , Samastipur Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Dalsingsarai Sub-circle.\nDalsingsarai Subdivision and Police Stations of\n\t\t\t\t\tUjiarpur Mohiuddinnagar and Sahpur Patori of Sadar Subdivision\n\t\t\t\t\tand Bibhutipur Police Station of Rosera Subdivision in the\n\t\t\t\t\tdistrict of Samastipur.\n47.\n(a)\n[Deputy Commissioner State Tax] , Begusarai Circle.\nThe whole of the district of Begusarai.\n(b)\n[Assistant Commissioner State Tax] , Begusarai Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Teghra Sub-circle.\nBachwara, Teghra and Bhagwanpur Police Stations of\n\t\t\t\t\tthe district of Begusarai including the are a of Barauni\n\t\t\t\t\tPolice-Station lying west of N. H. 31 and South of N. H. 28 of\n\t\t\t\t\tthe district of Begusarai.\nPurnea Division\nPurnea Division\n48.\n(a)\n[Additional Commissioner State Tax] , Purnea Division.\nThe whole of Kosi Division excluding the Police\n\t\t\t\t\tStation of Nirmali (except) Halka nos. 5, 6, 7 and 8) in Supaul\n\t\t\t\t\tSubdivision of the district of Saharsa, Naugachia, Thana Bihpur\n\t\t\t\t\tand Gopalpur Police Station of the district of Bhagalpur and the\n\t\t\t\t\tdistrict of Khagaria.\n(b)\n[Joint Commissioner State Tax] , Purnea Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Purnea Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Purnea Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Purnea Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Purnea\n\t\t\t\t\tDivision.\nDitto.\n49.\n(a)\n[Deputy Commissioner State Tax] , Purnea Circle.\nThe Sadar Subdivision of the district of Purnea.\n(b)\n[Assistant Commissioner State Tax] , Purnea Circle.\nDitto.\n50.\n(a)\n[Deputy Commissioner State Tax] , Forbesganj\n\t\t\t\t\tCircle.\nThe Araria Subdivision of the district of\n\t\t\t\t\tPurnea.\n(b)\n[Assistant Commissioner State Tax] , Forbesganj Circle.\nDitto.\n51.\n(a)\n[Deputy Commissioner State Tax] , Katihar Circle.\nDitto.\n(b)\nCommercial Taxes, Officer, Katihar Circle.\nDitto.\n52.\n(a)\n[Deputy Commissioner State Tax] , Kishanganj\n\t\t\t\t\tCircle.\nThe Subdivision of Kishanganj in Purnea\n\t\t\t\t\tDistrict.\n(b)\n[Assistant Commissioner State Tax] , Kishanganj Circle.\nDitto.\n53.\n(a)\n[Deputy Commissioner State Tax] , Saharsa Circle.\nThe whole of the district of Saharsa excluding\n\t\t\t\t\tNirmali Police Station in Supaul Sub-division except Halka nos.\n\t\t\t\t\t5, 6, 7 and 8.\n(b)\n[Assistant Commissioner State Tax] , Saharsa Circle.\nDitto.\n54.\n(a)\n[Deputy Commissioner State Tax] , Madhepura Circle.\nThe whole of the district of Madhepura.\n(b)\n[Assistant Commissioner State Tax] , Madhepura Circle.\nDitto.\n55.\n(a)\n[Deputy Commissioner State Tax] , Khagaria Circle.\nThe whole of the district of Khagaria and the\n\t\t\t\t\tPolice Stations of Naugachia, Thana Bihpur and Gopalpur in the\n\t\t\t\t\tdistrict of Bhagalpur.\n(b)\n[Assistant Commissioner State Tax] , Khagaria Circle.\nDitto.\nBhagalpur Division\nBhagalpur Division\n56.\n(a)\n[Additional Commissioner State Tax] , Bhagalpur Division.\nThe whole of the Bhagalpur Division and Santhal\n\t\t\t\t\tParganas Division excluding the district of Khagaria and also\n\t\t\t\t\tNaugachia, Thana Bihpur and Gopalpur Police Stations of the\n\t\t\t\t\tdistrict of Bhagalpur.\n(b)\n[Joint Commissioner State Tax] , Administration,\n\t\t\t\t\tBhagalpur Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Bhagalpur Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Bhagalpur Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation,\n\t\t\t\t\tBureau, Bhagalpur Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Bhagalpur\n\t\t\t\t\tDivision.\nThe whole of the Bhagalpur Division and Santhal\n\t\t\t\t\tParganas Division excluding the district Khagaria and also\n\t\t\t\t\tNaugachia, Thana Bihpur and Gopalpur Police-Stations of the\n\t\t\t\t\tdistrict of Bhagalpur.\n57.\n(a)\n[Deputy Commissioner State Tax] , Bhagalpur Circle.\nThe whole of the district of Bhagalpur including\n\t\t\t\t\tNaugachia, Thana Bihpur and Gopalpur Police-Stations.\n(b)\n[Assistant Commissioner State Tax] , Bhagalpur Circle.\nDitto.\n58.\n(a)\n[Deputy Commissioner State Tax] , Munger Circle.\nThe whole of the district of Munger excluding\n\t\t\t\t\tShekhpura and Lakhisarai Sub-divisions.\n(b)\n[Assistant Commissioner State Tax] , Munger Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Jamui Sub-Circle.\nJamui Subdivision of Munger district.\n59.\n(a)\n[Deputy Commissioner State Tax] , Lakhisarai\n\t\t\t\t\tCircle.\nLakhisarai and Shekhpura subdivisions of Munger\n\t\t\t\t\tdistrict.\n(b)\n[Assistant Commissioner State Tax] , Lakhisarai Circle.\nDitto.\n60.\n(a)\n[Deputy Commissioner State Tax] , Deoghar Circle.\nThe whole of the district of Deoghar and Jamtara\n\t\t\t\t\tSubdivision of Santhal Pargana district.\n(b)\n[Assistant Commissioner State Tax] , Deoghar Circle.\nDitto.\n61.\n(a)\n[Deputy Commissioner State Tax] , Dumka Circle.\nThe whole of the Dumka subdivision of Santhal\n\t\t\t\t\tParganas district.\n(b)\n[Assistant Commissioner State Tax] , Dumka Circle.\nDitto.\n62.\n(a)\n[Deputy Commissioner State Tax] , Godda Circle.\nThe whole of the district of Godda.\n(b)\n[Assistant Commissioner State Tax] , Godda Circle.\nDitto.\n63.\n(a)\n[Deputy Commissioner State Tax] , Sahibganj Circle.\nThe whole of the district of Sahibganj.\n(b)\n[Assistant Commissioner State Tax] , Sahibganj Circle.\nDitto.\nHazaribagh Division\nHazaribagh Division\n64.\n(a)\n[Additional Commissioner State Tax] , Hazaribagh Division.\nThe district of Hazaribaigh and Giridih of North\n\t\t\t\t\tChotanagpur Civil Division.\n(b)\n[Joint Commissioner State Tax] (Administration),\n\t\t\t\t\tHazaribagh Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring Hazaribagh Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation Bureau\n\t\t\t\t\tHazaribagh Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Hazaribagh Division.\nThe district of Hazaribagh and Giridih of North\n\t\t\t\t\tChotanagpur Civil Division.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Hazaribagh\n\t\t\t\t\tDivision.\nDitto.\n65.\n(a)\n[Joint Commissioner State Tax] , Hazaribagh Circle.\nThe whole of the district of Hazaribagh excluding\n\t\t\t\t\tKoderma Sub-division.\n(b)\n[Deputy Commissioner State Tax] , Hazaribagh\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Hazaribagh Circle.\nDitto.\n66.\n(a)\n[Deputy Commissioner State Tax] , Koderma Circle.\nKoderma Sub-division of the district of\n\t\t\t\t\tHazaribagh.\n(b)\n[Assistant Commissioner State Tax] , Koderma Circle.\nDitto.\n67.\n(a)\n[Deputy Commissioner State Tax] , Giridih Circle.\nThe whole of the Giridih district excluding\n\t\t\t\t\tTenughat Subdivision.\n(b)\n[Assistant Commissioner State Tax] , Giridih Circle.\nDitto.\n68.\n(a)\n[Joint Commissioner State Tax] , Tenughat Circle.\nTenughat Sub-division of the district of\n\t\t\t\t\tGiridih.\n(b)\n[Deputy Commissioner State Tax] , Tenughat Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Tenughat Circle.\nDitto.\nDhanbad Division\nDhanbad Division\n69.\n(a)\n[Additional Commissioner State Tax] , Dhanbad Division.\nThe whole of the district of Dhanbad in the\n\t\t\t\t\tChotanagpur North Division.\n(b)\n[Joint Commissioner State Tax] (Administration)\n\t\t\t\t\tDhanbad, Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Dhanbad Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Dhanbad Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Dhanbad Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Dhanbad\n\t\t\t\t\tDivision.\nDitto.\n70.\n(a)\n[Joint Commissioner State Tax] , Dhanbad Urban\n\t\t\t\t\tCircle.\nDhanbad Police Station of the District of\n\t\t\t\t\tDhanbad.\n(b)\n[Assistant Commissioner State Tax] , Dhanbad Urban Circle.\nDitto.\n71.\n(a)\n[Joint Commissioner State Tax] , Dhanbad Circle.\nGovindpur, Baliapur, Tundi, Kenduadih, Putki\n\t\t\t\t\tPolice Station of the district of Dhanbad.\n(b)\n[Deputy Commissioner State Tax] , Dhanbad Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Dhanbad Circle.\nDitto.\n72.\n(a)\n[Joint Commissioner State Tax] , Jharia Circle.\nThe Police Station of the district of Dhanbad.\n(b)\n[Deputy Commissioner State Tax] , Jharia Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Jharia Circle.\nDitto.\n73.\n(a)\n[Joint Commissioner State Tax] , Sindri Circle.\nThe Police Station of Jorapokhar, Sudamadih and\n\t\t\t\t\tSindri of the district of Dhanbad.\n(b)\n[Deputy Commissioner State Tax] , Sindri Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Sindri Circle.\nDitto.\n74.\n(a)\n[Joint Commissioner State Tax] , Katras Circle.\nKatras, Topchanchi, Jogtaand Baghmara Police\n\t\t\t\t\tStations of the district of Dhanbad.\n(b)\n[Deputy Commissioner State Tax] , Katras Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Katras Circle.\nKatras, Topchanchi, Jogta and Baghmara\n\t\t\t\t\tPolice-stations of the district of Dhanbad.\n75.\n(a)\n[Joint Commissioner State Tax] , Chirkunda Circle.\nPolice-stations of Nirsa and Chirkundra of the\n\t\t\t\t\tdistrict of Dhanbad.\n(b)\n[Deputy Commissioner State Tax] , Chirkunda Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Chirkundra Circle.\nDitto.\n76.\n(a)\n[Joint Commissioner State Tax] , Bokaro Circle.\nThe Police-station of Bokaro, Chas, Chandankiari\n\t\t\t\t\tand Harla of the district of Dhanbad.\n(b)\n[Deputy Commissioner State Tax] , Bokaro Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Bokaro Circle.\nThe Police-Stations of Bokaro, Chas, Chandankiari\n\t\t\t\t\tand Harla of the district of Dhanbad.\nRanchi Division, Gumla\nRanchi Division, Gumla\n77.\n(a)\n[Additional Commissioner State Tax] , Ranchi Division.\nThe district of Ranchi, Gumla, Lohardaga and\n\t\t\t\t\tPalamau of the Chotanagpur South Division.\n(b)\n[Joint Commissioner State Tax] (Administration),\n\t\t\t\t\tRanchi Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Ranchi Division.\nThe districts of Ranchi, Gumla, Lohardaga and\n\t\t\t\t\tPalamau of the Chotanagpur South Division.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Ranchi Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Ranchi Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Ranchi\n\t\t\t\t\tDivision.\nDitto.\n78.\n(a)\n[Joint Commissioner State Tax] , Ranchi Special\n\t\t\t\t\tCircle.\nThe municipal area of Ranchi lying within the\n\t\t\t\t\tline drawn from Shaheed Chowk along Court Road to Divisional\n\t\t\t\t\tCommissioner's Office and then skirting the collectorate and\n\t\t\t\t\trunning west up to junction of Ratu Road and then along Harmu\n\t\t\t\t\tRoad, Laike Road and Jain Mandir and J. J. Road meeting at\n\t\t\t\t\tShaheed Chowk and the area of Agricultural produce marketing\n\t\t\t\t\tyard, Pandra, Ranchi of Ranchi Sadar Sub-division.\n(b)\n[Deputy Commissioner State Tax] , Ranchi Special\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Ranchi Special Circle.\nDitto.\n79.\n(a)\n@ [Joint Commissioner State Tax] , Ranchi East Circle.\nThe area on the north side of the northern\n\t\t\t\t\tboundary of Ranchi South Circle of Ranchi District which is\n\t\t\t\t\tsurrounded by the road running from Railway Overbridge near\n\t\t\t\t\tRanchi Railway Station to Firaiyalal Chowk and from there\n\t\t\t\t\tpassing through Lalpur Chowk and going to Hazaribagh Road.\n(b)\n[Deputy Commissioner State Tax] , Ranchi East\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Ranchi East.\nDitto.\n80.\n(a)\n[Joint Commissioner State Tax] , Ranchi West Circle.\nThat area of Ranchi district which is not included\n\t\t\t\t\tin the jurisdiction of Ranchi South Circle, Ranchi Special\n\t\t\t\t\tCircle, and Ranchi East Circle.\n(b)\n[Deputy Commissioner State Tax] , Ranchi West\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Ranchi Circle.\nDitto.\n81.\n(a)\n[Joint Commissioner State Tax] , Ranchi South Circle.\nThe Khunti subdivision and Doranda, Silli, Hatia,\n\t\t\t\t\tNamkum, Angara and Jaganathpur Police Stations of the Sadar\n\t\t\t\t\tsubdivision of Ranchi district.\n(b)\nAssistant Commissioner of Commercial Taxes, Ranchi South\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Ranchi south Circle.\nDitto.\n82.\n(a)\n[Deputy Commissioner State Tax] , Lohardaga Circle.\nThe whole of the district of Lohardaga.\n(b)\nCommercial Taxes, Officer Lohardaga Circle.\nDitto.\n83.\n(a)\n[Deputy Commissioner State Tax] , Gumla Circle.\nThe whole of the district of Gumla.\n(b)\n[Assistant Commissioner State Tax] , Gumla Circle.\nDitto.\n84.\n(a)\n[Deputy Commissioner State Tax] , Palamau Circle.\nThe whole of the district of Palamau.\n(b)\n[Assistant Commissioner State Tax] , Palamau Circle.\nDitto.\nJamshedpur Division\nJamshedpur Division\n85.\n(a)\n[Additional Commissioner State Tax] Jamshedpur Division.\nThe whole of the district of Singhbhum.\n(b)\n[Joint Commissioner State Tax] , (Administration),\n\t\t\t\t\tJamshedpur Division.\nDitto.\n(c)\n[Joint Commissioner State Tax] , Vigilance and\n\t\t\t\t\tMonitoring, Jamshedpur Division.\nDitto.\n(d)\n[Joint Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Jamshedpur Division.\nDitto.\n(e)\n[Deputy Commissioner State Tax] , Investigation\n\t\t\t\t\tBureau, Jamshedpur Division.\nDitto.\n(f)\n[Assistant Commissioner State Tax] , Investigation Bureau, Jamshedpur\n\t\t\t\t\tDivision.\nDitto.\n86.\n(a)\n[Joint Commissioner State Tax] , Jamshedpur Urban\n\t\t\t\t\tCircle.\nThe Police stations of Bistupur, Kadma and Sonari.\n(b)\n[Deputy Commissioner State Tax] , Jamshedpur Urban\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Jamshedpur Urban Circle.\nDitto.\n87.\n(a)\n[Joint Commissioner State Tax] , Jamshedpur Circle.\nThe Police Stations of Sakchi, Mango, Telco,\n\t\t\t\t\tGolmuri and Patamada.\n(b)\n[Deputy Commissioner State Tax] , Jamshedpur\n\t\t\t\t\tCircle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Jamshedpur Circle.\nDitto.\n88.\n(a)\nDeputy Commissioner, Commercial Taxes, Adityapur Circle.\nThe Police Station of Adityapur, Kandra, Chandil,\n\t\t\t\t\tIchagarhand Nimdih.\n(b)\n[Deputy Commissioner State Tax] , Adityapur Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Adityapur Circle.\nDitto.\n89.\n(a)\nDeputy Commissioner, Commercial Taxes, Singhbhum Circle.\nThe entire area of Dalbhum subdivision of\n\t\t\t\t\tSinghbhum district excluding the Police Stations of Sakchi,\n\t\t\t\t\tBistupur, Telco, Golmuri, Mango, Kadma and Sonari.\n(b)\nAssistant. Commissioner, Commercial Taxes, Singhbhum Circle.\nDitto.\n(c)\n[Assistant Commissioner State Tax] , Singhbhum Circle.\nDitto.\n90.\n(a)\nAssistant Commissioner, Commercial Taxes, Chaibasa Circle.\nThe whole of the Sadar subdivision and Saraikala,\n\t\t\t\t\tKharsawan sub-division of the district of Singhbhum excluding\n\t\t\t\t\tthe Police Stations of Adityapur, Nimdih, Chandil and Inchagarh\n\t\t\t\t\tof Saraikela Kharsawan subdivision.\n(b)\nCommercial Taxes, Officer, Chaibasa Circle.\nDitto.\n(c)\nCommercial Taxes, Officer, Chaibasa Circle.\nChakradharpur, Mancharpur, Goalkera, Bandgaon and\n\t\t\t\t\tSonua Police-Stations of Sadar Subdivision and Kharsawan and\n\t\t\t\t\tKuchai Police-station of the Saraikela Kharsawan Subdivision of\n\t\t\t\t\tthe district of Singhbhum.\n91.\n(a)\nAssistant Commissioner, Commercial Taxes, Maithan Checkpost.\nThe Police-stations of Nirsa and Chirkunda of the\n\t\t\t\t\tdistrict of Dhanbad.\n(b)\n[Assistant Commissioner State Tax] , Maithan Checkpost.\nDitto.\n92.\n[Assistant Commissioner State Tax] , Chas Checkpost.\nThe Police-stations of Bokaro, Chas, Chandankiari\n\t\t\t\t\tand Harla of the district of Dhanbad.\n93.\n[Assistant Commissioner State Tax] , Dimna Checkpost.\nThe jurisdiction of Jamshedpur Circle\n94.\n[Assistant Commissioner State Tax] , Pardih Checkpost.\nThe jurisdiction of Jamshedpur Circle.\n95.\n[Assistant Commissioner State Tax] , Sohani Patti Checkpost.\nThe jurisdiction of Buxar Circle.\n96.\n[Assistant Commissioner State Tax] , Raxaul Checkpost.\nThe jurisdiction of Motihari Circle.\n97.\n[Assistant Commissioner State Tax] , Gumla Checkpost.\nThe jurisdiction of Gumla Circle.\n98.\n(a)\n[Deputy Commissioner State Tax] , Durgabati\n\t\t\t\t\tCheckpost.\nThe jurisdiction of Sasaram Circle.\n(b)\n[Assistant Commissioner State Tax] , Durgabati Checkpost.\nDitto.\n99.\n[Assistant Commissioner State Tax] , Basdila Checkpost.\nThe jurisdiction of Gopalganj Circle.\n100.\n[Assistant Commissioner State Tax] , Dalcola Check-post.\nThe jurisdiction of Purnea Circle.\nS.O. 124 dated the 6th February, 1980.\nTable\nTable\nSerial no.\nSection and sub-section of the Act under which\n\t\t\t\tthe powers of Commissioner being conferred.\nAuthority under whom conferred.\nConditions and restrictions, if any.\n1\n2\n3\n4\n1.\nSub-section (3) of section 14 powers to revise orders on his\n\t\t\t\town motion or on application.\n[Additional Commissioner State Tax] Administration I/c of\n\t\t\t\tthe Division.\nThe power shall be exercised in respect of orders passed by\n\t\t\t\tthe officers below the rank of Joint Commissioner, Commercial\n\t\t\t\tTaxes within the territorial jurisdiction.\nS.O. 595 dated the 9th April, 1973.\nS.O. 507. dated the 9th April, 1973.\nS.O. 1536 the 1st December, 1975.\nSl. no.\nName of places\nRate of Tax\n(Figures in rupees and per show)\n1.\nPatna Municipal Corporation, Patna district\n10\n2.\nRanchi Municipality, Ranchi district\n10\n3.\n(a) Dhanbad Municipality, Dhanbad district\n10\n(b) Jharia Notified Area Committee\n10\n4.\n(a) Jamshedpur Notified Area Committee, Singhbhum district\n10\n(b) Jugsalai Notified Area Committee.\n10\nS.O. 1540, dated 1st December, 1975.\nS.O. 1395 the 15th October, 1977.\nS.O. 1394 the 17th November, 1978.\nS.O. 1073 dated the 30th June, 1979.\nS.O. 1394 the 22nd November, 1983.\nThrough Projector\nThrough Videos\n16 mm.\n35mm. and above\nScreen of 21\"\nScreen of above 21\"\nTax payable u/s 3(1)\nTax payable u/s 3(2)\nTax payable u/s 3(3)\nTax payable u/s 3(4)\n1\n2\n3\n4\n5\n6\nRs.\nRs.\nRs.\nRs.\nRs.\nRs.\n1.\nNon-commercial Clubs/ Societies registered under the Indian\n\t\t\t\t\tCompanies Act or Societies Registration Act with fixed premises.\nWhere no separate admission fee is charged.\nNil\nNil\n50\n10\nNil\n25\nWhere separate admission fee is charged.\n75\n10\n250\n10\n75\n230\n2.\nUnregistered noncommercial clubs and societies.\nWhere no separate admission fee is charged.\n25\n10\n100\n10\n25\n50\nWhere separate admission fee is charged.\n75\n10\n250\n10\n75\n200\n3.\nCommercial Clubs Organsation/ Establishments and individuals.\n... ...\n150\n10\n250\n10\n125\n250\n4.\nUnder the Indian Companies Act or Societies Registration Act,\n\t\t\t\t\tnon-commercial film, clubs or societies.\nIf no outsider is admitted on payment of admission fee.\nNil\nNil\n25\n10\nNil\n25\nIf outsider is admitted on payment of admission fee.\n75\n10\n250\n10\n75\n200\nS.O. 1501 the 21st December, 1983.\nTable\nTable\nSl. no.\nName of places\nClass of Cinema Houses\nRate of show tax.\n1\n2\n3\n4\nPer show Rs.\n1.\nA.\nPatna-Patna Municipal Corporation Area.\nB.\nJamshedpur-Jamshedpur Notified Area.\nC.\nJugsalai-Jugsalai Notified Area.\nA.\nFor air conditioned or air cooled cinema houses of 70 M.M.\n\t\t\t\t\tprojector.\n32.50\nD.\nRanchi (including Hatia). Ranchi Municipal Corporation Area.\nE.\nDhanbad-Dhanbad Municipality Area.\nB.\nOther air conditioned or air cooled cinema houses.\n25.00\nF.\nJharia-Jharia Notified Area.\nG.\nBokaro-Town Planning Authority.\nH.\nChas-Chas Notified Area.\nC.\nNon-air conditioned or air cooled cinema houses.\n15.00\nI.\nBhagalpur-Bhagalpur Municipality Area.\nJ.\nMuzaffarpur-Muzaffarpur Corporation Area.\nK.\nGaya-Gaya Municipality Area.\n2.\nPlaces other than mentioned in Sl. no. 1 above.\nA.\nFor air conditioned or air cooled cinema houses of 70 M.M.\n\t\t\t\t\tprojector.\n20.00\nB.\nOther air conditioned or air cooled cinema houses.\n15.00\nC.\nNon-air conditioned or air cooled cinema houses.\n10.00\nS.O. 121, dated 29th December, 2005.\nS.O. 242 the 11th March, 1985.\nTable\nTable\nSl. No.\nName of the place which shall come in the\n\t\t\t\t\tcategory mentioned in column 3.\nCategory of places\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nThe area falling within the limits of\n\t\t\t\t\tJamshedpur notified area committee.\nA\n39 percent or gross collection capacity for every show.\n2.\nThe area falling within the limits of Patna\n\t\t\t\t\tMunicipal Corporation of Patna Sadar subdivision.\nB\n36 percent of the gross collection capacity for every show.\n3.\nThe area falling within the limits of Ranchi,\n\t\t\t\t\tMuzaffarpur, Bhagalpur Municipal Corporation, Gaya, and Dhanbad\n\t\t\t\t\tMunicipality , Jharia Notified Area, Bokara Steel City town,\n\t\t\t\t\tChas Notified Area Committee and the area of Patna Municipal\n\t\t\t\t\tCorporation in Patna City subdivision.\nC\n30 percent of the gross collection capacity for every show.\n4.\nThe areas falling within the limits of\n\t\t\t\t\tDarbhanga Municipal Corporation, Arrah, Chapra, Danapur Nizamat,\n\t\t\t\t\tKhagaul, Katihar, Munger, Jamalpur, Siwan, Hazaribagh,\n\t\t\t\t\tBegusarai, Chaibasa, Daltonganj, Sahibganj, Municipality of\n\t\t\t\t\tDanapur Cantt. and Barauni Community Development Block.\nD\n25 percent of the gross collection capacity for every show.\n5.\nThe areas falling within the limits of Purnea,\n\t\t\t\t\tBiharshariff, Hajipur, Deoghar, Bettiah, Dehri on-Sone, Sasaram,\n\t\t\t\t\tGiridih Municipality, the Community Development Block of Dhanbad\n\t\t\t\t\tcum-Kenduadih-cum-Jagda Block of Dhanbad district (excluding the\n\t\t\t\t\tarea of Dhandad Municipality) the areas falling within the\n\t\t\t\t\tlimits of Jharia-cum-Jora Pokhar-cum Sindri Community\n\t\t\t\t\tDevelopment Block (excluding the areas of Jharia Notified Area\n\t\t\t\t\t(Committee) Baghmara and Katras Community Development Block,\n\t\t\t\t\tJugsalai, Mango, Adityapur, Pakurand Jasidih Notified Area,\n\t\t\t\t\tBermo and Gomia Community Development Block and Digha Police\n\t\t\t\t\tstation of the district of Patna.\nE\n20 percent of the gross collection capacity for every show.\n6.\nThe areas falling within the limits of\n\t\t\t\t\tChakradharpur, Kishanganj, Samastipur, Ramgarh Cantonment,\n\t\t\t\t\tForbesganj, Araria, Saharsa, Buxar, Dumraon, Motihari,\n\t\t\t\t\tMadhubani, Jhumritelaiya, Khagaria, Madhepura, Gopalganj,\n\t\t\t\t\tLohardaga and Gumla Municipality, Mokamah Notified Area\n\t\t\t\t\tCommittee, Ramgarh, Nirsa and Chirkunda, Govindpur, Ghatsilla\n\t\t\t\t\tand Mosabani Community Development Block.\nF\n18 percent of the gross collection capacity for every show.\n7.\nThe areas falling within the limits of Nawadah,\n\t\t\t\t\tAurangabad, Jahanabad, Jamui, Lakhisarai, Shekhpura, Banka,\n\t\t\t\t\tDumka, Madhupur, Supaul, Raxaul Bazar, Bhabhua, Rosera, Mahnar\n\t\t\t\t\tBazar, Lalganj Municipality and Jhajha, Jamtara, Bairgania,\n\t\t\t\t\tNarkatiaganj, Bikramganj, Sultanganj, Dalsingsarai, Jhanjharpur,\n\t\t\t\t\tJainagar, Garhwa, Simdega, Banmankhi, Jogbani, Naugachia,\n\t\t\t\t\tMurliganj, Bagha, Chakia, Chanpatia, Maharajganj, Janakpur Road\n\t\t\t\t\t(Purpri) Notified Area Committee and the area of Manpur\n\t\t\t\t\tCommunity Development Block of the district of Gaya, Gomoh,\n\t\t\t\t\tBermo, Marhorah, Mahua, Manoharpur Community Development Block\n\t\t\t\t\tand Khelari.\nG\n15 percent of the gross collection capacity for every, show.\n8.\nAll other places in the State of Bihar H which\n\t\t\t\t\tare not included in the above categories.\nH\n12 percent of the gross collection capacity for every show.\nS.O. 774 the 14th August, 1985.\nTable\nTable\nSl. no.\nName of place which shall come in the category\n\t\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nAreas falling within limits of Patna and Ranchi\n\t\t\t\t\tMunicipal Corporation and Jamshedpur Notified Area Committee.\nA\n39% of gross collection capacity for every show.\n2.\nNil\nB\n36% of gross collection capacity for every show.\n3.\nNil\nC\n30% of gross collection capacity for every show.\n4.\nAreas of Patna Sadar Community Development\n\t\t\t\t\tBlock excluding the areas falling within the limits of Patna\n\t\t\t\t\tMunicipal Corporation.\nD\n26% of gross collection capacity for every show.\n5.\nAreas falling within the limits of Bhagalpur\n\t\t\t\t\tand Gaya Municipal Corporation, Bokaro Steel City town and the\n\t\t\t\t\tremaining area of Golmuri-cum-Jagsalai Community Development\n\t\t\t\t\tblock excluding the areas or Municipal Corporation of\n\t\t\t\t\tmunicipality of Notified Area Committee classified under any\n\t\t\t\t\tother category in this notification.\nE\n22% of gross collection capacity for every show.\n6.\nAreas falling within the limits of Muzaffarpur\n\t\t\t\t\tand Darbhanga Municipal Corporation and Biharsharif Municipality\n\t\t\t\t\tand the remaining areas of Kanke Community Development Block\n\t\t\t\t\texcluding the areas of Municipal Corporation or Municipality or\n\t\t\t\t\tNotified Area Committee classified under any other category in\n\t\t\t\t\tthis notification.\nF\n20% of gross collection capacity for every show.\n7.\nAreas falling within the limits of Arrah,\n\t\t\t\t\tChapra, Monghyr, Katihar and Dhanbad Municipality and the\n\t\t\t\t\tremaining areas of the following Community Development Blocks\n\t\t\t\t\texcluding the areas of the Municipal Corporation/Municipality or\n\t\t\t\t\tCantonment Board or Notified Area Committee classified under any\n\t\t\t\t\tother category of this notification-Gaya\ttown, Mushari\n\t\t\t\t\t(Muzaffarpur), Darbhanga, Dhanbad-cum-Kendwadih,\n\t\t\t\t\tJharia-cum-Sindri, Chas.\nG\n19% of gross collection capacity for every show.\n8.\nAreas falling within the limits of Dehri,\n\t\t\t\t\tDaiminagar, Jamalpur, Hazaribagh and Purnea Municipality and the\n\t\t\t\t\tremaining areas of the following Community Development Blocks\n\t\t\t\t\texcluding the areas of the Municipal Corporation or Municipality\n\t\t\t\t\tor Cantonment Board or Notified Area Committee classified under\n\t\t\t\t\tany other category of this notification Biharshariff, Purnea\n\t\t\t\t\tEast, Jagdishpur (Bhagalpur), Nirsa-cum-Chirkunda,\n\t\t\t\t\tBaghmara-cum-Katras.\nH\n18% of gross collection capacity for every show.\n9.\nAreas falling within the limits of Danapur\n\t\t\t\t\tNizamat, Mokameh, Sasaram, Siwan, Motihari, Bettiah, Hajipur,\n\t\t\t\t\tBegusarai, Deoghar, Kishanganj, Saharsa, Giridh, Daltonganj\n\t\t\t\t\tMunicipality, Danapur and Ramgarh Cantonment, Sindri, Jharia,\n\t\t\t\t\tChas, Adityapur (Gamharia) and Mango Notified Area Committee and\n\t\t\t\t\tthe remaining areas of the following Community Development\n\t\t\t\t\tBlocks excluding the areas of the Municipal Corporation or\n\t\t\t\t\tMunicipality or Cantonment Board classifed under any other\n\t\t\t\t\tcategory of this notification Danapur-cum-Khagaul, Barh,\n\t\t\t\t\tMokamah, Rajgir, Nawada, Sasaram Dehri, Arrah, Barauli, Barauni,\n\t\t\t\t\tDumra, Belsand, Motihari, Narkatiaganj, Bagaha, Madhubani,\n\t\t\t\t\tSamastipur, Bikram, Chandi Arwal, Kuchaikote, Kurhani, Baniapur,\n\t\t\t\t\tKanti, Paru, Baruraj, Lalganj, Goraul, Mahua, Patepur,\n\t\t\t\t\tBegusarai, Rooni Saidpur, Turkiliya, Arearaj, Singhia,\n\t\t\t\t\tBenipatti, Fulparas, Manigachi, Benipur, Kalyanpur, Warisnagar,\n\t\t\t\t\tRosera, hasanpur, Barari, Raniganj, Narpatganj, Forbesganj\n\t\t\t\t\tDalsingsarai, Kohra (Saharsa), Supaul (Saharsa), Kishanganj,\n\t\t\t\t\tMonghyr, Jamalpur, Lakhisarai, Khagaria, Patratu, Giridih.\nI\n16% of gross collection capacity for every show.\n10.\nAreas falling within the limits of Barh,\n\t\t\t\t\tKhagaul, Dumraon, Buxar, Jehanabad, Aurangabad, Nawada,\n\t\t\t\t\tGopalganj, Bagaha, Sitamarhi, Mahnar, Madhubani, Samastipur,\n\t\t\t\t\tLakhisarai, Jamui, Barhiya, Shekhpura, Khagaria, Madhupur,\n\t\t\t\t\tDumka, Sahebganj, Forbesganj, Araria, Supaul, Jhumri Tilaiya,\n\t\t\t\t\tChaibasa, Chakardharpur and Jugsalai Municipality and Jhajha\n\t\t\t\t\tNotified Area Committee and the remaining areas of the following\n\t\t\t\t\tCommunity Development Blocks excluding the areas of the\n\t\t\t\t\tMunicipal Corporation or Municipality or Cantonment Board or\n\t\t\t\t\tNotified Area Committee classified under any other category of\n\t\t\t\t\tthis notification-Futwah, Phulwari, Dhanarua, Masaurhi,\n\t\t\t\t\tNaubatpur, Paliganj, Bihta, Maner, Bukhtiarpur, Pandarak,\n\t\t\t\t\tNoorsarai, Rahui, Harnote, Ashthawa, Hilsa, Ekangarsarai,\n\t\t\t\t\tIslampur, Bodh Gaya, Sherghati, Amas.Tekari, Belaganj,\n\t\t\t\t\tKhijirsarai, Atri, Wazirganj, Fatehpur, Mohanpur, Bachatti,\n\t\t\t\t\tJehanabad. Mukhdumpur, Kurtha, Karpira, Kako, Ghoshi, Akbarpur,\n\t\t\t\t\tHisuar, Warsaliganj, Pakri Berawan, Kowakol, Govindpur, Rajouii\n\t\t\t\t\tSirdaila, Aurangabad, Deo, Kutumba, Nabi Nagar, Baroon, Obra,\n\t\t\t\t\tDaudnagar, Goh, Raiganj, Madanpur, Shivasagar, Karaghatar,\n\t\t\t\t\tDinara, Dawath, Bikramganj, Karakat, Nasriganj, Nokha, Bhabhua.\n\t\t\t\t\tBhagwanpur, Chainpur, Ramgarh (Rohtas district), Mohania,\n\t\t\t\t\tUdbantnagar, Jagdishpur, Shahpur, Bihian, Barhara, Koilwar,\n\t\t\t\t\tSandesh, Sahar, Tarari, Piro, Buxar, Etari, Rajpur, Simri,\n\t\t\t\t\tBarhampur, Dumraon Nawanagar, Gopatganj, Manjha, Uchkagaon,\n\t\t\t\t\tHathua, Bhore, Kateya, Baikunthpur, Siwan, Hussainganj, Andar,\n\t\t\t\t\tDarauli, Mairwa, Barhariya, Pachrukhi, Goreakothi, Basantpur,\n\t\t\t\t\tBhagwanpur Hat, Maharajganj, Duraundha, Siswan, Raghunathur,\n\t\t\t\t\tJalalpur, Manjhi, Ekma, Masarakh.Taraiya, Martioura, Amnour,\n\t\t\t\t\tParasa Dariapur, Sonpur, Garkha, Minapur, Bochha, Aurai, Katra,\n\t\t\t\t\tGaighat Dhaoil, Sakra, Saraiya, Sahebganj (Muzaffarpur),\n\t\t\t\t\tVaishali, Jandaha, Sahdei Bujurg, Bidupur, Raghopur, Matihani,\n\t\t\t\t\tBachwara, Bhagwanpur, Cheriya Bariyarpur, Bakhri, Balia,\n\t\t\t\t\tSahebpurkamal, Shivhar, Piyrahi, Mejarganj, Reega, Bathnaha,\n\t\t\t\t\tSonbarsa, Parihar, Sursand, Pupari, Manpur, Bajpatti, Kalyanpur,\n\t\t\t\t\tKesariya, Harsidhi, Paharpur, Sugauli, Ramgarhwa, Adapur,\n\t\t\t\t\tRaxaul, Ghorasahan, Dhaka, Chirraiya, Patahi, Pakaridayal,\n\t\t\t\t\tMadhuban, Chakiya, (Pipra), Nautan, Bettiah, Beriya, Jogapatti,\n\t\t\t\t\tThakraha, Madhubani, Ram Nagar, Lauriya, Bispi, Harlakhi,\n\t\t\t\t\tBasopatti, Khouli, Jai Nagar, Ladania, Babu Barhi, Raj Nagar,\n\t\t\t\t\tPandaul, Andhratharhi, Jhanjharpur, Lokha, Lokhi, Madhepur,\n\t\t\t\t\tBahadurpur, Hayaghat, Singhwara, Jale, Kyotiranwe, Baheri,\n\t\t\t\t\tGhanshyampur, Biroui, Kusheswar Asthan, Sarairanjan.Tajpur,\n\t\t\t\t\tMorwa, Pusa, Ujiarpur, Mohiuddinnagar, Patori, Singhiya,\n\t\t\t\t\tBibhutipur, Simri Bakhtiarpur, Mehsi (Dharhara), Sourbazar,\n\t\t\t\t\tSonbarsa (Saharsa) Salkhua, Kishanpur, Pipra, Tirveniganj,\n\t\t\t\t\tBashanpur (Saharsa), Chatapur, Raghopur, Madhepura, Nirmali,\n\t\t\t\t\tSingheshwar, Kumarkhand, Murliganj, Chousa, Alamnagar, Pranpur,\n\t\t\t\t\tManihari, Falka, Korha, Kadma, Warsoi, Ajamnagar, Krityanand\n\t\t\t\t\tNagar, Dhamdaha, Rupouli, Barhara, Kasba, Amour, Bausa, Bausi,\n\t\t\t\t\tMargama, Palasi, Jokihat, Kishanganj, Kundhit, Rajmahal,\n\t\t\t\t\tBaraharwa, Borio, Pakur, Maheshpur, Deoghar, Madhupur, Mohanpur,\n\t\t\t\t\tSarath, Godda, Proriya Hat, Pathargama, Mahagama, meharma,\n\t\t\t\t\tBoarijour, Kochadhamin, Hazaribagh, Jamui, Bahadurganj,\n\t\t\t\t\tDighalbank.Thakurganj, Porhiya, Shahkund, Sultanganj, Suboua.\n\t\t\t\t\tPirpainti, Sonhaila Navgachiya, Bihpur, Gopalpur, Banka,\n\t\t\t\t\tKatoriya, Belhar, Shambhgunj, Amarpur, Rajoun , Dhuraiya. Bousi\n\t\t\t\t\tTarapur, Kharagpur, Lakshmipur, Jhaja, Chakai, Sono, Khera,\n\t\t\t\t\tSikandara, Halsi, Shekhpura, Barhiya, Barbigha, Suryagarha,\n\t\t\t\t\tAlouli, Choutham, Beldour, Gogri, Poratta, Dumka, Jama,\n\t\t\t\t\tJarmundi. Ramgarh (Damka), Jamtara, Narayanpur, Nala,\n\t\t\t\t\tKatakmasandi, Barhi, Bishungarh, Mandu, Goia, Ramgarh\n\t\t\t\t\t(Hazaribagh) Hunterganj, Chatra, Pitkohri, Koderma, Chouparan,\n\t\t\t\t\tDumri, Bagodar, Dhanwar, Deori, Jamua, Gomiya, Bermo, Tamar,\n\t\t\t\t\tChainpur; Bishrampur, Husainabad, Nawadih, Govindpur, Chandan\n\t\t\t\t\tKiyari, Gumla, Utaai, Bhavanathpur, Mander, Daltonganj,\n\t\t\t\t\tMaihigaon (Chakardharpur), Potka, Pathmarh, Adityapur\n\t\t\t\t\t(Gamhariya) Bahragara, Lakhnour (Madhubani), Chakulia.\nJ\n15% of grass collection capacity for every show.\n11.\nAreas falling within the limits of Jagdishpur,\n\t\t\t\t\tBhabhua, Sekari, Daudnagar Rivilganj, Raxaul, Lalganj, Rosra,\n\t\t\t\t\tKahalgaon, Banka, Pakur, Madhepura, Chaitra, Lohardaga, Gumla,\n\t\t\t\t\tGarhwa, Saraikela Municipality, Futwah, Khusrupur, Masaurhi,\n\t\t\t\t\tManer, Phulwarishariff, Hilsa, Islampur, Silao, Bihinya, Piro,\n\t\t\t\t\tKoilwar, Shahpur, Bikramganj, Koath, Sherghati Bodhgaya,\n\t\t\t\t\tJamhour, Warsaliganj, Hisua, Jainagar, Bairgania,\n\t\t\t\t\tJhanjharpurDalsingsarai, Nougachhia, Sultanganj, Sonpur,\n\t\t\t\t\tDighwara, Mairwa, Maharajganj, Mirganj, Barauli, Lotha, Chakiya,\n\t\t\t\t\tSugauli, Chanpatiya, Narkatiyaganj, Janakpur Road, Barbigha,\n\t\t\t\t\tHaveli Kharagpur, Gogri Jamalpur, Jasidih, Mihijam, Jamtara,\n\t\t\t\t\tRajmahal, Godda, Jogbani, Kasba, Bahadurganj\n\t\t\t\t\tBanmankhi.Thakurganj, Banihari, Nirman, Birpur, Murliganj,\n\t\t\t\t\tBihariganj, Koderma, Etki, Simdega Khunti, Hussainabad, Latehar\n\t\t\t\t\tand the remaining areas of the following Community Development\n\t\t\t\t\tBlocks excluding the areas of the Municipal Corporation or\n\t\t\t\t\tMunicipality or Cantonment Board or Notified Area Committee\n\t\t\t\t\tClassified under any other category of this notification,\n\t\t\t\t\tPoon-Poon, Giriyak, Sarmera, Dumaria, Manpur, Narhat, Hanspura,\n\t\t\t\t\tRohtas, Nouhatta, Chanari, Agoura, Chand Durgawati Kudra,\n\t\t\t\t\tCharpokhari, Vijaypur, Guthni, Revilganj, Dighwara, Mahnar,\n\t\t\t\t\tKhudabandpur, Bairgania, Tariyani, Narkatiya, Mehsi, Madhwapur,\n\t\t\t\t\tBharouna, Balrampur, Amdabad, Bhavanipur, Kursakanta, Sikti,\n\t\t\t\t\tSahebganj, Taljhari, Pathna, Barhat, Kauriya, Amrayara, Litipra,\n\t\t\t\t\tHiranpur, Sharavan, Palajori, Karun, Sunder Pahari, Churchu,\n\t\t\t\t\tBarkagaon, Terhagachi, Nathnagar, Chanan, Barhat, Sangrampur,\n\t\t\t\t\tDarhara, Arityari, Ranisravar, Masalia, Gopikandar, Sikaripara,\n\t\t\t\t\tKerdari, Echak, Simariya, Pratappur, Tendwa, Jainagar,\n\t\t\t\t\tSatgawagan, Markachha, Barkata, Birtand, Birniganwa, Tisri,\n\t\t\t\t\tBengabad, Gande, Bharni, Sisai, Kadera, Bettiah, Lohardagga,\n\t\t\t\t\tSenha, Kisko, Curu, Bhandra Namkurn, Ratu, Bern, Lamuro, Chanho,\n\t\t\t\t\tBurmu, Ormandi, Angara, Silli. Khunti, Murhu, Ranio ,Torpa Kara,\n\t\t\t\t\tGuddu, Sonanatu Karki, (Tamardo), Karmar, Peterwar, Tundi,\n\t\t\t\t\tBalipur, Oiewera, Bano, Jaldhega.Tetait, Nagar, Baiba, Kurdeng,\n\t\t\t\t\tPalkot, Raidih, Chonpur, Dumri, Bishunpur, Ghaghara,\n\t\t\t\t\tHariharganj, Manatu, Panki, Lesliganj, Latehar, Garh, Mahaadah,\n\t\t\t\t\tManika, Barwadih, Balumath, Chandwa, Ranka Bhandariya, Thuroo,\n\t\t\t\t\tTantnagar, Manjhoriya, Kumardhunbi, Manjhgaon, Jagarnathpur,\n\t\t\t\t\tJhinkpani, Tonto, Nawamundi (Bara Jamda), Manohanpur, Goyalkera,\n\t\t\t\t\tSonua, Bangaon, Khuntpani; Sarhikela, Khartawa, Kuchai, Chandil\n\t\t\t\t\tInchagarh, Nimdih, Govindpur, Ghatshila, Dalgungar, Dumariya,\n\t\t\t\t\tMosabani.\nK\n12% of gross collection capacity for every show.\nS.O. 474 dated the 11th April, 1986.\nTable\nTable\nSl. no.\nName of place which shall come in the category\n\t\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nAreas falling within Chapra, Hajipur,\n\t\t\t\t\tKishanganj (Madhepura) Community Development Block, excluding\n\t\t\t\t\tthe area of Municipal Corporation or Municipality or Notified\n\t\t\t\t\tArea Committee or Cantonment Board falling within these Blocks\n\t\t\t\t\tand notified as such under any other category.\n'I'\n16 percent of gross collection capacity for every show.\n2.\nAreas falling within Teghra, Dumri (Giridih)\n\t\t\t\t\tCommunity Development Blocks excluding the are as of the\n\t\t\t\t\tMunicipal Corporation or Municipality\tor Notified Area Committee\n\t\t\t\t\tor Cantonment Board falling within these Blocks and notified as\n\t\t\t\t\tsuch under any other category.\n'J'\n15 percent of gross collection capacity for every show.\n3.\nAreas falling within the Blocks of Saraihat\n\t\t\t\t\t(Dumka), Nauhatta (Saharasa), Jasidih (Giridih), Dumri (Gumla)\n\t\t\t\t\texcluding the areas of Municipal Corporation or Municipality or\n\t\t\t\t\tNotified Area Committee notified as such under any other\n\t\t\t\t\tcategory, and the areas failing within the limits of Rafiganj\n\t\t\t\t\tNotified Area Committee.\n'K'\n12 percent of gross collection capacity for every show.\nS.O. 926, the 22nd September, 1988.\nSl. no.\nName of place which shall come in the category\n\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nRam Nagar Notified Area Committee.\n'K'\n12 percent of gross collection capacity for every show.\nS.O. 1264 the 16th December, 1989.\nTable\nTable\nSl. no.\nName of place which shall come in the category\n\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nPhusro Notified Area Committee.\n'K'\n12 percent of gross collection capacity for every show.\nS.O. 10 the 4th January, 1990.\nTable\nTable\nSl. no.\nName of place which shall come in the category\n\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nPatratu Town area under Patratu Block.\n'K'\n12 percent of gross collection capacity for every show.\nS.O. 338 the 7th March, 1990.\nTable\nTable\nSl. no.\nName of place which shall come in the category\n\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nPhusro Notified Area Committee.\n'K'\n12 percent of gross collection capacity for every show.\nS.O. 448 the 5th June, 1990.\nSl. no.\nName of place which shall come in the category\n\t\t\t\t\tmentioned in column 3.\nCategory\nRate of consolidated amount of tax.\n1\n2\n3\n4\n1.\nObera (Dist. Aurangabad)\n'K'\n12% of gross collection capacity for every show.\n2.\nPakri Barawan (Dist. Nawada)\n'K'\nDitto\n3.\nSupaul Bazar (Dist. Darbhanga)\n'K'\nDitto\n4.\nNokha (Dist. Rohtas)\n'K'\nDitto\n5.\nSasamusa (Dist. Gopalganj)\n'K'\nDitto\n6.\nIsri Bazar (Dist. Giridih)\n'K'\nDitto\n7.\nSuriya Hazaribagh Road (Dist. Hazaribagh)\n'K'\nDitto\n8.\nKathara (Dist. Giridih)\n'K'\nDitto\n9.\nKurpaniya (Dist. Giridih)\n'K'\nDitto\n10.\nKuju (Dist. Hazaribagh)\n'K'\nDitto\n11.\nHaludbani (Dist. Jamshedpur) (Parsudih)\n'K'\nDitto\nS.O. 412 the 20th April, 1985.\nThe 20th March, 1993\nThe 20th March, 1993\nS.O. 92. dated 23rd March, 1993.\nTable\nTable\nSl. no.\nPopulation of Municipal Corporation,\n\t\t\t\t\tMunicipality, Notified Area Committee, Cantonment Board and\n\t\t\t\t\tUrban Area and Gram Panchayat.\nCategory\nRate of consolidated tax under section 3A\n\t\t\t\t\t(percentage total collection capacity per-show).\nRate of compounding tax under section 5-B\n\t\t\t\t\t(percentage of total collection capacity per show.)\nNo. of weekly show for compounding\n1\n2\n3\n4\n5\n6\n1.\nMore than 4 Lacs\n\"A\"\n39\n35\n25\n2.\nMore than 3.5 Lacs and upto 4 Lacs.\n\"B\"\n36\n32\n25\n3.\nMore than 3 Lacs and upto 3.5 Lacs.\n\"C\"\n30\n26\n25\n4.\nMore than 2.5 Lacs and upto 3 Lacs.\n\"D\"\n25\n21\n25\n5.\nMore than 2 Lacs and upto 2.5 Lacs.\n\"E\"\n22\n19\n23\n6.\nMore than 1.5 Lacs and upto 2 Lacs.\n\"F\"\n20\n17\n23\n7.\nMore than 1 Lac and upto 1.5. Lacs.\n\"G\"\n19\n16\n23\n8.\nMore than 75 thousands and upto 1 Lacs.\n\"H\"\n18\n15\n23\n9.\nMore than 50 thousands and upto 75 thousands.\n\"I\"\n16\n14\n17\n10.\nMore than 25 thousands and upto 50 thousands.\n\"J\"\n15\n13\n17\n11.\nLess than 25 thousands.\n\"K\"\n12\n10\n14\nS.O. 70 dated the 15th June, 2002.\nS.O. 89, dated 3rd October, 2007.\nAmendment\nAmendment\nSl. No.\nPopulation of Municipal Corporation, Notified\n\t\t\t\t\tArea Committee, Cantonment Board, Urban Area and Village\n\t\t\t\t\tPanchayat\nClass of Area\nRate of Compounding under Section 3B (Percentage\n\t\t\t\t\tof gross collection capacity per show)\nNo. of Weekly Show\n1\n2\n3\n4\n5\n1.\nAbove 5 Lacs\nA\n24%\n20\n2.\nAbove 2.5 Lacs up to 5 Lacs\nB\n14%\n18\n3.\nAbove 1 Lacs upto 2.5 Lacs\nC\n11%\n15\n4.\nupto 1 Lac\nD\n8%\n12\nS.O. 803 the 31st October, 1990.\nTable\nTable\nSerial No.\nParticulars of Videos\nRate of Entertainment Tax.\n1\n2\n3\nSize of screen.\nRate of tax per week.\n1.\nVideo up to 65 cm. screen\n(A)\nRs. 750 (Rupees Seven hundred fifty) where total number of\n\t\t\t\t\tseats is upto 50.\n(B)\nRs. 1,000 (Rupees One thousand) where total number of seats\n\t\t\t\t\tis more than 50 but up to 100.\n(C)\nRs. 1,500 (Rupees One thousand five hundred) where total\n\t\t\t\t\tnumber of seats is more than 100.\n2.\nVideo of above 65 cm. and up-to 100 cm. screen.\n(A)\nRs. 1,000 (Rupees One thousand) where total number of seats\n\t\t\t\t\tis upto 50.\n(B)\nRs. 1,500 (Rupees One thousand five hundred) where total\n\t\t\t\t\tnumber of seats is more than 50 but upto 100.\n(C)\nRs. 2,000 (Rupees two thousand) where total number of seats\n\t\t\t\t\tis more than 100.\n3.\nVideo of above 100 cm. screen.\n(A)\nRs. 1,200 (Rupees One thousand two hundred) where total\n\t\t\t\t\tnumber of seats is upto 50.\n(B)\nRs. 2,000 (Rupees two thousand) where total number of seats\n\t\t\t\t\tis more than 50 but upto 100.\n(C)\nRs. 2,500 (Rupees two thousand five hundred] where total\n\t\t\t\t\tnumber of seats is more than 100.\nS.O. 1397 the 17th October, 1977.\nS.O. 836 the 14th May, 1982.\nS.O. 997 dated the 30th October, 1969.\nNote 1. - The exemption will also apply to such personnel in civil dress provided they produce Authorisation Certificate from the Station Officer concerned.\nNote 1.\nNote 2. - The aforesaid Authorisation Certificate shall be prepared by the Officers concerned, in triplicate. One of these shall be maintained in the Station Office, one with the booking office of the entertainment house along with counterfoil of ticket and one with the member of the military personnel witnessing the entertainment.\nNote 2.\nS.O. 509 dated 30th April, 1974.\nNote 1. - The exemption will also apply to such personnel in civil dress provided they produce Authorisation Certificate from the Commandant/Station Officer concerned.\nNote 1.\nNote 2. - The aforesaid Authorisation Certificate shall be prepared by the Officer concerned in triplicate. One of these shall be maintained in the Commandants/ Station Office, one with the booking office of the entertainments house along with counterfoil of ticket and one with the member of the Border Security Force and Bihar Military Police Personnel witnessing the entertainments.\nNote 2.\nS.O. 834 the 14th May, 1982.\n(a) Drama, (b) Puppet show, (c) Kavi Sammelan and Mushaira, (d) Sports, (e) Dangal and Kusti, (f) Kauwali, (g) Flower show, (h) Entertainments in fair, and (i) Magic show.\nS.O. 836 the 14th May, 1982.\nS.O. 1389 the 27th December, 1982.\nSerial no.\nDescription of persons\nConditions for exemption of Tax.\n1\n2\n3\n1.\nPersonnel of Military Force (Land, Navy and Air).\nThe persons mentioned in column 2, desiring to\n\t\t\t\t\tavail exemption of entertainment tax shall obtain authorisation\n\t\t\t\t\tcertificate from the Commandant concerned which shall be\n\t\t\t\t\tprepared in triplicate by the Commandant. One copy of the\n\t\t\t\t\tauthorisation certificate shall be maintained in the office of\n\t\t\t\t\tthe Commandant. The persons visiting entertainment house shall\n\t\t\t\t\tcarry the authorisation certificate in duplicate out of which\n\t\t\t\t\tone copy will be delivered at the Booking Counter of the\n\t\t\t\t\tentertainment house and the other copy shall be retained by the\n\t\t\t\t\tperson witnessing entertainment. The proprietor of entertainment\n\t\t\t\t\thouse shall preserve the authorisation certificate with the\n\t\t\t\t\tcorresponding counterfoil of tickets till final assessment of\n\t\t\t\t\tdetermination of tax.\n2.\nPersonnel of Border Security.\n3.\nPersonnel of Bihar Military Police Force.\n4.\nPersonnel of Central Reserve Police Force.\n5.\nPersonnel of Central Industrial Security Force.\nS.O. 854 dated the 21st November, 1990.\n(1) All the departments of Government of India and the State Government and also the bodies under the administrative control of the Union and the State Government;\n(2) All educational and cultural institutions recognised by Government;\n(3) All Industrial and Commercial institutions registered with Government;\n(4) Such institutions which are connected with film industry for Preview exhibition of films among staff, members and invited persons.\n(A) It would be the liability of the film exhibitor to inform the District Magistrate and the local [Assistant Commissioner State Tax] s at least one week before the show is scheduled to be commenced;\n(B) Only films of educations nature certified as such by the Central Board of Film Censure or one of the former State Boards of Films approved as scientific films, films dealing with news and current events or documentary films approved by the Film Advisory Board shall be exhibited or permitted to be exhibited;\n(C) Only non-inflammable film and films strips shall be exhibited or permitted to be exhibited;\n(D) Non-advertisement film shall be exhibited or permitted to be exhibited;\n(E) All institutions which avail themselves of this exemption shall maintain a register of the films exhibited and comply with any other direction may be issued in this behalf by the State Government. The register shall be open to inspections by duly authorised officers of the State Government;\n(F) This exemption shall be valid for a period of one year unless revoked earlier;\n(G) Employees of the State Government, members of the Central Board of Film Censure and its Advisory panels and Regional and Assistant Regional Officers of the Board engaged in the discharge of their official duties shall be admitted to the place where the exhibitions are held and to the film shows;\n(H) No admission fee shall be charged;\n(I) No person other than staff and family members of the Institution, members of the managing committees of the institutions and any guest specially invited by the authorities of the institutions and those enumerated under condition (G) shall be admitted to the show;\n(J) The exhibitor shall ensure the safety of viewers and the satisfaction of the District Magistrate on safety point shall be necessary.\nS.O. 119, dated 29th December, 2005.\nTable\nTable\nSl. No.\nNature of the Entertainment\nConditions and restrictions\nPeriod\n(1)\n(2)\n(3)\n(4)\n1.\nTheatres in which upgradation regarding modern sound system/\n\t\t\t\t\tAir conditioner/ generating set/ furniture has been effected or\n\t\t\t\t\ttheatres effecting expansion/ modernization\nThe theatre commences commercial exhibition\n\t\t\t\t\tafter making incremental capital investment of a minimum of Rs.\n\t\t\t\t\tone crore upto 31.03.2010 in respect of upgradation regarding\n\t\t\t\t\tmodern sound system/Air conditioner/generating years\n\t\t\t\t\tset/furniture or expansion/ modernization and the capital\n\t\t\t\t\tinvestment has been certified by the Licensing Authority.\nTwo years",
"footnote": "",
"is_definition": false,
"sort_order": 34
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{
"number": "2",
"title": "2. The owner of the theatre shall apply for\n\t\t\t\t\texemption to the Joint Commissioner (Admn.) in Form I one month\n\t\t\t\t\tbefore commencing commercial exhibition in the upgraded theatre\n\t\t\t\t\tand the Joint Commissioner (Admn.) shall issue the exemption\n\t\t\t\t\tcertificate in Form II upon the production of the certificate\n\t\t\t\t\tregarding total capital investment issued by the Licensing\n\t\t\t\t\tAuthority.",
"chapter": null,
"content": "2.\nNew Twin Digital Cinema Centres making a capital investment\n\t\t\t\t\tof minimum of Rs. 1.5 crores\nThe New Twin Digital Cinema Centre commences\n\t\t\t\t\tcommercial exhibition after making capital investment of a\n\t\t\t\t\tminimum of Rs. 1.5 crores upto 31.03.2010 and the capital\n\t\t\t\t\tinvestment has been certified by the Licensing Authority.\nThree years",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "2",
"title": "2. The owner of the theatre shall apply for\n\t\t\t\t\texemption to the Joint Commissioner (Admn.) in Form I one month\n\t\t\t\t\tbefore commencing commercial exhibition in the upgraded theatre\n\t\t\t\t\tand the Joint Commissioner (Admn.) shall issue the exemption\n\t\t\t\t\tcertificate in Form II upon the production of the certificate\n\t\t\t\t\tregarding total capital investment issued by the Licensing\n\t\t\t\t\tAuthority.",
"chapter": null,
"content": "3.\nMutliplexes in which a minimum of three cinema theatres have\n\t\t\t\t\tbeen constructed.\nMutliplexes commencing commercial exhibition\n\t\t\t\t\tafter making capital investment of a minimum of Rs. 3 crores\n\t\t\t\t\tupto 31.03.2010 in the construction of atleast three cinema\n\t\t\t\t\ttheatres and the capital investment has been certified by the\n\t\t\t\t\tLicensing Authority.\nFive years",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "2",
"title": "2. The owner of the theatre shall apply for\n\t\t\t\t\texemption to the Joint Commissioner (Admn.) in Form I one month\n\t\t\t\t\tbefore commencing commercial exhibition in the upgraded theatre\n\t\t\t\t\tand the Joint Commissioner (Admn.) shall issue the exemption\n\t\t\t\t\tcertificate in Form II upon the production of the certificate\n\t\t\t\t\tregarding total capital investment issued by the Licensing\n\t\t\t\t\tAuthority.",
"chapter": null,
"content": "Form I\nForm I\nApplication for exemption from tax under Notification No. S.O.... dated......\nApplication for exemption from tax under Notification No. S.O.... dated......\nSignature of the applicant Status in relation to the owner\nForm II\nForm II\nCertificate of exemption under Notification No. S.O. ....... dated.......\nCertificate of exemption under Notification No. S.O. ....... dated.......\n[Additional Commissioner State Tax] (Admn.) .............Division...........\nS.O. 91 dated 3rd October, 2007.\n(a) For the places classified in category (A) under Section 3B-25 Lacs.\n(b) For the places classified in category (B) under Section 3B-15 Lacs.\n(c) For the places classified in category (C) under Section 3B-10 Lacs.\n(d) For the places classified in category (D) under Section 3B-7.5 Lacs.\nS.O. 93, dated the 3rd October, 2007.\nS.O. 16 the 10th January, 1990.\nS.O. 493 the 18th April, 1981.\nTable\nTable\nSl. no.\nDesignation of the officers.\nLimits of area.\n1\n2\n3\n1.\nDistrict Officers (All)\nThe whole area of their administrative\n jurisdictions.\n2.\nSub-divisional Officer (All)\nDitto.\nS.O.138 dated 22nd July, 2009.\n(a) For the places classified in category (A) under Section 3B - 25 lacs.\n(b) For the places classified in category (B) under Section 3B - 15 lacs.\n(c) For the places classified in category (C) under Section 3B - 10 lacs.\n(d) For the places classified in category (D) under Section 3B - 7.5 lacs\n(1) District Officer of the concerned district - Chairman\n(2) Executive Engineer of Building Construction Department or in his absence District Officer would depute Executive Engineer of other works Department - Member\n(3) Concerned Circle-In-charge of Commercial-Taxes Department, not below the rank of Assistant Commissioner - Member Secretary\n(b) Proprietors interested in modernisation and upgradation of their Cinema Houses shall give an application with estimate to the Member Secretary and the Member Secretary will forthwith bring it to the notice of the Chairman and the committee will communicate its decision within one month to the applicant. In case of non-receipt of intimation, the proprietor may start modernization and upgradation work.\n(c) The proprietor shall give intimation to the Member Secretary about the modernisation and upgradation with complete information of expenditure thereon alongwith evidence and the committee within two months after evaluation of the real capital investment, shall intimate the decision to the proprietor and the concerned circle-in-charge.\n(d) If the committee within two months do not intimate its decision on the matter contained in clause (c) to the proprietor, then after completion of two months from the date of intimation in respect of modernisation and expenditure, he will be entitled to exemption contained in this Notification.",
"footnote": "",
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"sort_order": 37
}
],
"metadata": {
"Act ID": "bh221",
"Act Number": "Bihar Act 35 of 1948",
"Enactment Date": "",
"Act Year": "1948",
"Short Title": "Bihar Entertainments Tax Act, 1948",
"Type": "STATE",
"Location": "Bihar"
},
"updated_at": "2026-09-29 21:55:19"
}