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Delhi Entertainments and Betting Tax Act, 1996
Delhi Entertainments and Betting Tax Act, 1996
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Entertainment tax and Betting tax authorities.
Section 34. Delegation.
Section 45. Appellate authority.
Section 56. Tax on payment for admission to entertainment.
Section 68. Information before holding entertainment.
Section 89. Restriction of admission.
Section 910. Restriction on entry to entertainment.
Section 1011. Manner of payment.
Section 1112. Refund of tax.
Section 1213. Deposit and forfeiture of security.
Section 1314. Exemption.
Section 1415. Assessment of tax.
Section 1516. Provision against resale of tickets.
Section 1617. Inspections.
Section 1718. Suspension or revocation of authorisation certificate for entertainment.
Section 1819. Tax on totalizator and payment thereof.
Section 1921. Betting tax.
Section 2122. Accounts of book-makers and procedure for making over betting tax to Government.
Section 2223. Restrictions on betting.
Section 2324. Revocation, etc. of book-maker s licence.
Section 2425. Refund to totalizator and betting tax.
Section 2526. Inspection.
Section 2627. Penalty for admission and entry without tickets.
Section 2728. Penalty for unauthorised sale and purchase of tickets.
Section 2829. Penalty for using duplicate tickets.
Section 2930. Penalty for unauthorised betting.
Section 3031. Penalty for obstructing inspecting officers.
Section 3132. Penalty for entertainment which is prohibited or when authorisation certificate thereof is revoked or suspended.
Section 3233. Penalty for other offence.
Section 3334. Enhanced penalty after previous conviction.
Section 3435. Offences by companies.
Section 3536. Bar of jurisdiction of civil courts.
Section 3637. Compounding of offence.
Section 3738. Cognizance of offence.
Section 3840. Interest.
Section 4041. Bar on certain proceedings.
Section 4142. Revision.
Section 4243. Rectification or review.
Section 4344. Repeal and saving.
Section 4445. Power to make rules.
Section 4546. Powers of Commissioner to issue directions.
Section 4647. Removal of difficulties.
Section 47
delhi-entertainments-and-betting-tax-act-1996-1996.json
•
44 Sections
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Delhi
{
"id": 27033,
"slug": "delhi-entertainments-and-betting-tax-act-1996-1996",
"title": "Delhi Entertainments and Betting Tax Act, 1996",
"short_title": "Delhi Entertainments and Betting Tax Act, 1996",
"act_number": "(Delhi Act 8 of 1997)",
"act_year": 1996,
"act_type": "STATE",
"location": "Delhi",
"law_status": "unknown",
"enactment_date": null,
"description": "Delhi Entertainments and Betting Tax Act, 1996",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "[(a) \"addressable system\" means an electronic device or more than one electronic devices put in an integrated system through which television signals and value added services can be sent in encrypted or unencrypted form, which can be decoded by the device or devices at the premises of the subscriber within limits of the authorization made, on the choice and request of such subscriber, by the service provider to the subscriber;\n(aa) \"admission to an entertainment\" includes admission to any place in which the entertainment is held and in case of entertainment through cable service and direct-to-home (DTH) service with or without cable connection, each connection to a subscriber shall be deemed to be an admission for entertainment]\n(b) \"appellate authority\" means the appellate authority appointed under section 5 of this Act;\n[(c) \"assessing authority\" means the Entertainment and Betting Tax Officer and includes Additional Entertainment and Betting Tax Officer and Assistant Entertainment and Betting Tax Officer;]\n(d) \"backer\" includes any person with whom a licensed book-maker bets;\n(e) \"bet\" includes 'wager' ;\n(f) \"book-maker\" means any person who, whether on his own account or as servant or agent of any other person, carries on, whether occasionally or regularly, the business of receiving or negotiating bets or who in any manner holds himself, out or permits himself to be held out in any manner, as a person, who receives or negotiates bets, or conducts such operations, and includes a 'turf commission agent'; so, however, that a person shall not be deemed to be a book-maker by reason only of the fact that he operates, or is employed in operating, a totalizator;\n(fa) \"broadcaster\" means any person including an individual, group of persons, public or body corporate, firm or any organization or body, who or which is providing programming services and includes his or her authorized distribution agencies;\n(fb) \"cable operator\" means any person who provides cable service through a cable television network or otherwise controls or is responsible for the management and operation of a cable television network;\n(g) \"cable service\" means the transmission by cables of programme including re-transmission by cables of any broadcast television signals;\n(h) \"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 cable service for reception by multiple subscribers;\n[(ha) \"direct-to-home (DTH) service\" means distribution of multi-channel television and radio programmes and similar content by using a satellite system, by providing signals directly to subscriber's premises without passing through an intermediary or otherwise;]\n(i) \"entertainment\" means any exhibition, performance, amusement, game, sport or race (including horse race) or in the case of cinematograph exhibitions, cover exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately, and also includes entertainment through cable service '[and direct-to-home (DTH) service];\n(j) \"government\" means the Government of the National Capital Territory of Delhi;\n(k) \"licensed book-maker\" means a book-maker who holds a licence under section 20;\n[(ka) \"multi-system operator (MSO)\" means any person including an individual, group of persons, public or body corporate, firm or any other organization or body, who or which is engaged in the business of receiving television signals and value added services from a broadcaster or his authorized agencies and distributing the same or transmitting his own programming service including production and transmission of programmes and packages, directly to the multiple subscribers or through one or more cable operators and includes its authorized distribution agencies by whatever name called;]\n(l) \"notification\" means a notification published in the Official Gazette;\n(m) \"payment for admission\" includes-\n(i) any payment made by a person for seats or other accommodation in any form in a place of entertainment;\n(ii) any payment for cable service;\n(iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such instrument or contrivance such person would not get;\n(iv) any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission;\n(v) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or more tax is required;\n[(vi) any payment made by a person by way of contribution, subscription, installation or connection charges or any other charges collected in any manner whatsoever for entertainment through direct-to-home (DTH) broadcasting service for distribution of television signals and value added services with the aid of any type of addressable system, which connects a television set, computer system at a residential or non- residential place of subscriber's premises, directly to the satellite or otherwise.]\nExplanation 2.\n(n) \"prescribed\" means prescribed by rules made under this Act;\n(o) \"proprietor\" in relation to any entertainment includes any person-\n(i) connected with the organisation of the entertainment, or\n(ii) charged with the work of admission to the entertainment, or\n(iii) responsible for, or for the time being in charge of, the management thereof;\n[(iv) having licence to provide direct-to-home (DTH) service, by the Central Government under section 4 of the Indian Telegraph Act, 1885 (13 of 1885), and the Indian Wireless Telegraphy Act, 1933 (17 of 1933) and also include service provider of cable television signals and value added services, registered or licensed under the Cable Television Network (Regulation) Act, 1995 (7 of 1995);]\n(p) \"race dub\" includes a body of persons, corporate or incorporate, society, club or other association-\n(i) formed for the purpose of promoting horse racing or pony racing or for holding race /fleeting, or\n(ii) conducting or controlling such meetings;\n[(pa) \"set top box\" means an apparatus, connected to a television set or computer system at a residential or non-residential place which receives decrypted television signals and radio services to the television set or computer set, which enables the viewers to tune into multi-channel television or radio content;\n(pb) \"service provider\" includes any person licensed or registered under the Indian Telegraph Act, 1885 (13 of 1885), the Cable Television Networks (Regulation) Act, 1995 (7 of 1995), the Indian Wireless Telegraphy Act, 1933 (17 of 1933) and any other Act for providing, television and radio signals and is providing entertainment;]\n(q) \"society\" includes a company, institution, dub or other association of persons by whatever name called;\n(r) \"steward\" in relation to a race dub includes any person-\n(i) connected with the organisation of the race dub, or\n(ii) responsible for, or for the time being in charge of, the management thereof;\n[(s) \"subscriber\" means a person who receives the signals of television network and value added services from multi-system operator or from cable operator or from direct-to-home (DTH) broadcasting service at a place indicated by him to the service provider, without further transmitting it to any other person.\n(t) \"tax\" means entertainment tax, betting tax or the totalizator tax, as the case may be, and includes surcharge, cess, penalty or any other charge levied under this Act;\n(u) \"ticket\" means a ticket or a complimentary pass for the purposes of securing admission to an entertainment in accordance with the provisions of this Act or the rules made thereunder and a \"duplicate ticket\", means a ticket or set of tickets used or intended to be used otherwise than in accordance with this Act or the rules made thereunder;\n(v) \"totalizator\" means a totalizator in an enclosure which the stewards controlling a race meeting have set apart for the purpose, and includes any instrument, machine or contrivance known as the totalizator, or any other instrument, machine or contrivance of a like nature, or any scheme for enabling any number of persons to make bets with one another on like principles but does not include a book-maker;\n(w) \"video cinema\" means any place were exhibition of cinematograph film or moving pictures or series of pictures in public organised by playing or replaying of pre-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or video-scope or otherwise is provided for commercial purposes.\nChapter II\nEntertainment Tax and Betting Tax Authorities",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Entertainment tax and Betting tax authorities.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Delegation.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Appellate authority.",
"chapter": null,
"content": "Chapter III\nEntertainment Tax",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Tax on payment for admission to entertainment.",
"chapter": null,
"content": "7. [Tax on cable, video service and direct-to-home (DTH) service] .",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "8",
"title": "8. Information before holding entertainment.",
"chapter": null,
"content": "(a) the proprietor has given any false information which is likely to result in the evasion of tax;\n(b) the proprietor has failed to deposit the security due;\n(c) the proprietor has committed breach of any of the provisions of this Act or the rules made thereunder.",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "9",
"title": "9. Restriction of admission.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "10",
"title": "10. Restriction on entry to entertainment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "11",
"title": "11. Manner of payment.",
"chapter": null,
"content": "(a) by stamping the tickets with an impressed, embossed, engraved or adhesive stamp, issued by the Government for the purpose, denoting that the proper entertainment tax payable under section 6 has been paid; or\n(b) in accordance with returns of the payments for admission to the entertainment and on account of tax; or\n(c) by a consolidated payment of a percentage, to be fixed by the Government, of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax; or\n(d) in accordance with results recorded by any mechanical contrivance which automatically registers the number of persons admitted.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "12",
"title": "12. Refund of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "13",
"title": "13. Deposit and forfeiture of security.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "14",
"title": "14. Exemption.",
"chapter": null,
"content": "(a) is wholly of an educational character; or\n(b) is provided partly for educational or partly for scientific purposes by a society not conducted or established for profit; or\n(c) is provided by a society not conducted for profit and established solely for - the purpose of promoting pubic health or the interests of agriculture, or a manufacturing industry, and consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest whereof the society exists, or the materials, machinery appliances or foodstuff used in the production of such products,",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "15",
"title": "15. Assessment of tax.",
"chapter": null,
"content": "(a) has failed to give information or take permission as required under sub-section (1) or, as the case may be, under sub-section (2) of section 8; or\n(b) has failed to submit true and full returns in the prescribed form; or\n(c) has printed, distributed, possessed, sold or used duplicate tickets; or\n(d) has fraudulently evaded or attempted to evade, the payment of tax due in any manner whatsoever,\n[15A. Power to summon witnesses and production of documents.\n(a) summoning and enforcing the attendance of any person and examining him on oath or affirmation; and\n(b) compelling the production of any document connected with the assessment proceedings.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "16",
"title": "16. Provision against resale of tickets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "17",
"title": "17. Inspections.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "18",
"title": "18. Suspension or revocation of authorisation certificate for entertainment.",
"chapter": null,
"content": "(a) admitted any person to any place of entertainment without payment of tax;\n(b) failed to pay the tax or deposit security due from him within the time prescribed; or\n(c) fraudulently evaded the payment of any tax due under this Act; or\n(d) obstructed any officer in carrying out inspection, search or seizure of records; or\n(e) failed to produce the records required for inspection by any officer carrying out an inspection under this Act; or\n(f) contravened any other provision of this Act or the rules made thereunder or any order or direction issued under any such provision.\nChapter IV\nTotalizator and Betting Tax",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "19",
"title": "19. Tax on totalizator and payment thereof.",
"chapter": null,
"content": "[20. Licence for book-maker.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "21",
"title": "21. Betting tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "22",
"title": "22. Accounts of book-makers and procedure for making over betting tax to Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "23",
"title": "23. Restrictions on betting.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "24",
"title": "24. Revocation, etc. of book-maker s licence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "25",
"title": "25. Refund to totalizator and betting tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "26",
"title": "26. Inspection.",
"chapter": null,
"content": "Chapter V\nPenalties and Procedure",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "27",
"title": "27. Penalty for admission and entry without tickets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "28",
"title": "28. Penalty for unauthorised sale and purchase of tickets.",
"chapter": null,
"content": "(a) sub-section (1) of section 16 shall be punishable with a fine not exceeding two thousand rupees;\n(b) sub-section (2) of said section shall be punishable with a fine not exceeding one thousand rupees.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "29",
"title": "29. Penalty for using duplicate tickets.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "30",
"title": "30. Penalty for unauthorised betting.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "31",
"title": "31. Penalty for obstructing inspecting officers.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "32",
"title": "32. Penalty for entertainment which is prohibited or when authorisation certificate thereof is revoked or suspended.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "33",
"title": "33. Penalty for other offence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "34",
"title": "34. Enhanced penalty after previous conviction.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "35",
"title": "35. Offences by companies.",
"chapter": null,
"content": "(a) \"company\" means any body corporate and includes a firm or other association of individuals, and\n(b) \"director\" in relation to a firm, means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "36",
"title": "36. Bar of jurisdiction of civil courts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "37",
"title": "37. Compounding of offence.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "38",
"title": "38. Cognizance of offence.",
"chapter": null,
"content": "Chapter VI\nMiscellaneous\n[39. Recovery of tax.\n(a) the Deputy Entertainment Tax and Betting Tax Commissioner shall have and exercise all the powers and perform all the duties of the Deputy Commissioner under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954);\n(b) the Entertainment Tax Officer and Additional Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of the Revenue Assistant under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954);\n(c) the Assistant Entertainment Tax Officer shall have and exercise all the powers and perform all the duties of Tahsildar under the Delhi Land Reforms Act, 1954 (Delhi Act 8 of 1954).]\n[39A. Special mode of recovery.\n(a) any person from whom any amount of money is due, or may become due, to the person (in this section called \"the taxpayer\") liable to pay tax, interest, penalty or any amount due under this Act; or\n(b) any person who holds or may subsequently hold money for or on account of the taxpayer, to pay to the Commissioner, either forthwith upon the money becoming due or being held so much of the money as is sufficient to pay the amount due by the taxpayer in respect of the arrears of tax, interest, penalty or any other amount under this Act, or the whole of the money when it is equal to or less than that amount.",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "40",
"title": "40. Interest.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "41",
"title": "41. Bar on certain proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "42",
"title": "42. Revision.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 38
},
{
"number": "43",
"title": "43. Rectification or review.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 39
},
{
"number": "44",
"title": "44. Repeal and saving.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 40
},
{
"number": "45",
"title": "45. Power to make rules.",
"chapter": null,
"content": "(a) collection of tax and payment thereof in the Government account by the proprietor;\n(b) prescription of conditions and manner of payment of compounded tax to the Government in relation to a hotel or restaurant providing video cable service and the manner of collection or realisation of such tax;\n(d) prescription of condition regarding manner of payment of tax under section 6;\n[(da) prescribing the manner of payment of entertainment tax to the Government in respect of entertainments described in section 7;]\n(e) procedure for furnishing security for holding an entertainment, the manner and conditions under which the security can be forfeited or the manner in which appeal can be filed against the order of forfeiture of the security;\n(f) making of rules subject to which exemption under sub-section (4) of section 14 may be granted and prescribing the manner of furnishing documents and record of such exempted entertainments to the Commissioner;\n(g) prescription of form for submission of return under clause (b) of sub-section (1) of section 15 and the manner in which appeals may be filed against orders passed under sub-sections (1), (2) and (3) of said section;\n(h) prescribing manner under sub-section (2) of section 16 to sell, re-sell or purchase ticket for admission to a cinematograph exhibition;\n(i) making rules for inspecting and searching places of entertainment, etc. under section 17;\n(j) prescribing the manner of preferring appeal under sub-section (4) of section 18;\n(k) prescription of percentage of totalizator tax payable to the Government, the manner of collection such tax, forms for keeping accounts by stewards, intervals at which, and the manner in which accounts to be forwarded to the Commissioner under section 19;\n[(l) prescription of form, manner and licence fee for obtaining book-makers licence;]\n(m) prescription of rate of betting tax payable to Government and intervals of collection of such tax in case of credit bets;\n(n) prescribing the manner of keeping accounts by licensed book-makers, form and manner in which return to be filed and procedure and intervals for making over betting tax to Government;\n(o) prescribing the manner of preferring appeal under sub-section (3) of section, 24 against an order of revocation or suspension of book-maker's licence;\n(p) prescription of manner in which recovery certificate to collector to be issued under sub-section (2) of section 39;\n(q) making rules for reviewing assessment made or orders passed under this Act or the rules made thereunder as referred to in sub-section (2) of section 43;\n[(44a) prescribing the conditions for conducting special audit under section 45A;]\n(r) any other matter which is required to be, or may be, prescribed.\n[45A. Power of the Commissioner to issue direction for special audit.",
"footnote": "",
"is_definition": false,
"sort_order": 41
},
{
"number": "46",
"title": "46. Powers of Commissioner to issue directions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 42
},
{
"number": "47",
"title": "47. Removal of difficulties.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
}
],
"metadata": {
"Act ID": "Last Updated 18th January, 2020 [dl200]",
"Act Number": "(Delhi Act 8 of 1997)",
"Enactment Date": "",
"Act Year": "1996",
"Short Title": "Delhi Entertainments and Betting Tax Act, 1996",
"Type": "UNION_TERRITORY",
"Location": "Delhi"
},
"updated_at": "2026-09-29 21:55:22"
}