Haryana Municipal Entertainment Duty Act, 2019

{
    "id": 17035,
    "slug": "haryana-municipal-entertainment-duty-act-2019",
    "title": "Haryana Municipal Entertainment Duty Act, 2019",
    "short_title": "Haryana Municipal Entertainment Duty Act, 2019",
    "act_number": "(Haryana Act No. 30 of 2019)",
    "act_year": 2019,
    "act_type": "STATE",
    "location": "Haryana",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Haryana Municipal Entertainment Duty Act, 2019",
    "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) \"admission to an entertainment\" means admission to any place where entertainment is being held or is to be held;\n(b) \"Commissioner\" means the Commissioner of the Municipal Corporation;\n(c) \"Director\" means the Director, Urban Local Bodies Department, Haryana;\n(d) \"Executive Officer\" means the Executive Officer of the Municipal Council;\n(e) \"entertainment\" includes any exhibition, performance, amusement, game, sport or race to which persons are ordinarily admitted on payment;\n(f) \"Entertainment Tax Officer\" means the Zonal Tax Officer of the Municipal Corporation, Tax Superintendent of the Municipal Council or Secretary of the Municipal Committee, as the case may be, or any other person appointed as such, by the Government;\n(g) \"Government\" means the Government of the State of Haryana in the administrative department;\n(h) \"municipality\" means an institution of self government constituted under section 2A of the Haryana Municipal Act, 1973 (24 of 1973);\n(i) \"payment for admission\" includes-\n(i) any payment made by a person admitted to any part of a place of entertainment and in a case where such person is subsequently admitted to another part thereof for admission to which an additional payment is required, such additional payment, whether actually made or not;\n(ii) in case of free, surreptitious, unauthorized or concessional entry, whether with or without the knowledge of the proprietor, the payment which would have been made if the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission; 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 continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;\n(j) \"prescribed\" means prescribed by the rules made under this Act;\n(k) \"proprietor\" in relation to any entertainment includes the owner, partner or any person responsible for the management thereof;\n(l) \"prescribed authority\" means the officer authorized by the Commissioner in case of Municipal Corporation, Executive Officer in case of Municipal Council and the Secretary in case of Municipal Committee;\n(m) \"Secretary\" means the Secretary of the Municipal Committee;\n(n) \"ticket\" means the pass or token for the purpose of securing admission to an entertainment.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Duty on payment for admission to entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Duty on video shows.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Payment made in a consolidated sum.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Deposit of security by proprietor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Posting of tables of rates of payment for admission at conspicuous places.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Penalty for nonpayment of duty.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Admission of persons without payment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Method of levy.",
            "chapter": null,
            "content": "(a) by a consolidated payment of a percentage not exceeding fifty per centum of the gross payment for admission to the entertainment at the rate in force during the period concerned; or\n(b) in accordance with the returns of the payments for admission to the entertainment; or\n(c) in accordance with the results recorded by any mechanical contrivance that automatically registers the number of persons admitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Maintenance of accounts, submission of returns, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Entertainment exempt from payment of duty.",
            "chapter": null,
            "content": "(i) Welfare of troops;\n(ii) District Relief Fund;\n(iii) Flag Day Fund;\n(iv) Red Cross Fund;\n(v) District Bharat Scouts and Guides Association;\n(vi) Welfare of the poor students of the school and its library;\n(vii) Prime Minister's Relief Fund;\n(viii) Haryana Defence and Security Relief Fund;\n(ix) Chief Minister's Relief Fund;\n(x) Hind Kusht Niwaran Sangh Fund;\n(xi) Child Welfare Fund;\n(xii) Fund for constructing stadium, auditoriums or playing grounds;\n(xiii) Welfare of Scheduled Castes/Tribes and Backward Classes;\n(xiv) Hospital Welfare Society;\n(xv) Care of Deaf, Dumb or Blind persons;\n(xvi) shows for exhibiting of news-reels, documentary films and other films, released and organized by the Public Relations Department, Haryana -\n(a) for students on the rolls of educational institutions;\n(b) for furtherance of public interest such as prohibition, promotion of communal harmony, dissemination of correct knowledge about laws of health, civics and causes of like nature;\n(xvii) all entertainments organized by the military authorities for the benefit of troops and their families;\n(xviii) all entertainments organized by the Deputy Commissioner and Superintendent of Police of a district or sub-divisional officer in charge of a sub-division, the net proceeds where of are intended to be utilized for -\n(a) District Relief Fund;\n(b) Chief Minister Haryana Relief Fund;\n(c) Prime Minister's Relief Fund;\n(d) Red Cross Fund;\n(e) National Defence Fund;\n(xix) all sports events organized by the organizations affiliated with the corresponding All India Organizations throughout the State;\n(xx) the amusement parks providing educational and recreational amusement to children on permanent basis set up after the commencement of this Act for a period of one year;\n(xxi) all circus shows;\n(xxii) the films exclusively produced by the Children Film Society of India meant for children.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Power of revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Production and inspection of accounts and documents.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Entry into and inspection of places of entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Offences and penalties.",
            "chapter": null,
            "content": "(a) fraudulently evades the payment of any duty due under this Act; or\n(b) obstructs any officer making an inspection, search or seizure under this Act; or\n(c) act in contravention of, or fails to comply with, any of the provisions of this Act or any rule made, order issued, or direction given, thereunder, he shall be liable to the imposition of a penalty not exceeding two thousand rupees in addition to the duty due, if any:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18.  Recoveries.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Delegation of powers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Bar of jurisdiction.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Protection of action taken in good faith.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Power to make rules.",
            "chapter": null,
            "content": "(a) the supply and use of stamps or stamped tickets, if required in connection with the levy of entertainment duty or for the stamping of tickets sent to be stamped and for securing the defacement of stamps when used;\n(b) the use of tickets covering the admission of more than one person and the calculation of the duty thereon for the payment of the duty on the transfer from one part of a place of entertainment to another;\n(c) controlling the use of mechanical contrivance (including the prevention of the use of the same mechanical contrivances for payments of a different amount) and for securing proper records of admission by means of mechanical contrivances;\n(d) the checking of the admission, the keeping of accounts and furnishing of returns by the proprietors in respect of which entertainment duty is payable in accordance with the provisions of this Act;\n(e) renewal of damage or spoiled stamps and the procedure to be followed on applications for refund;\n(f) the keeping of accounts of all stamps used under this Act;\n(g) the form of a ticket, pass or token authorizing admission to an entertainment;\n(h) the presentation and disposal of applications for exemption from payment of the entertainment duty or for the refund thereof;\n(i) the exemption from the entertainment duty on military personnel in uniform;\n(j) the collection of entertainment duty and the powers to be exercised by the officers of Government in that behalf;\n(k) laying down procedure for the hearing and disposal of appeals, applications and all other matters incidental thereto.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 6th September, 2019 [hl761]",
        "Act Number": "(Haryana Act No. 30 of 2019)",
        "Enactment Date": "",
        "Act Year": "2019",
        "Short Title": "Haryana Municipal Entertainment Duty Act, 2019",
        "Type": "STATE",
        "Location": "Haryana"
    },
    "updated_at": "2026-09-29 21:55:19"
}