The Goa, Daman and Diu Entertainment Tax Rules, 1965

{
    "id": 16309,
    "slug": "the-goa-daman-and-diu-entertainment-tax-rules-1965",
    "title": "The Goa, Daman and Diu Entertainment Tax Rules, 1965",
    "short_title": "The Goa, Daman and Diu Entertainment Tax Rules, 1965",
    "act_number": "Published vide Notification No. Fs/F. 3/2-41/774/6",
    "act_year": 1965,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa, Daman and Diu Entertainment Tax Rules, 1965",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(i) \"Act\" means the Goa, Daman and Diu Entertainment Tax Act, 1964.\n(ii) \"Prescribed Officer\" means the person or authority to whom any powers are delegated under section (10) of the Act.\n(iii) \"Stamp\" means an Entertainment Duty Stamp issued by the Government of Goa, Daman & Diu under sub-section (1) of section 4 of the Act.\n(iv) \"Section\" means section of the Act.\n[(v) \"Drama\" means a composition in prose or verse arranged for enactment by actors on a stage and intended to portray life or character or to tell a story by means of dialogue and actions of the enactors and include opera, ballet and dance-drama.\n(vi) \"Theatrical performance\" means any performance on a stage of or relating to theatre or to the acting or presentation of plays and include music and dance.]\nPayment of tax by stamps",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Supply of stamps and keeping of accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Purchase of Stamps.",
            "chapter": null,
            "content": "(i) nothing in this rule shall apply to any person purchasing such a stamp affixed to a ticket for the purpose of admission to an entertainment, and\n(ii) where the proprietor of an entertainment changes hands, it shall be lawful for the new proprietor, after giving due notice to the prescribed officer to purchase from the former proprietor the stock of unused stamp in the latter's possession.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Issue of stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Refund of value of unused stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Renewal of damaged or spoiled stamps.",
            "chapter": null,
            "content": "(a) other stamps of the same denomination and value, or\n(b) stamps of any other denomination to the same value, or\n(c) at his discretion, the same value in money, deducting six naye paise, for each rupee or fraction of a rupee of such value.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Procedure for the refund of value of unused stamps or renewal of damaged or spoiled stamps.",
            "chapter": null,
            "content": "(a) Full name, surname (if any) and residence of applicant and the name of the firm, if any, on whose behalf application is made.\n(b) Description and the number of stamps with respective value.\n(c) Total value of the stamps.\n(d) Date of purchase of stamps.\n(e) The place and the authority from whom the stamps were purchased.\n(f) Manner in which the stamps were spoiled or rendered unfit for use.\n(g) Whether the application is for refund or renewal.\n(h) Date of application.\n(a) It contains the requisite information.\n(b) The stamps tendered are genuine.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Price of admission, date and show to be shown on, and stamp affixed to ticket.",
            "chapter": null,
            "content": "[(a) The price of admission, the entertainment tax if leviable thereon, the surcharge on entertainment tax and the total amount recoverable from the purchaser.]\n(b) The date and show for which it is available.\n(c) The book number and the serial number of the ticket.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Plural tickets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Transfer of seat.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Season ticket.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Defacement and destruction of stamps and disposal of parts of ticket.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Torn, etc. stamps.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Return of stamps.",
            "chapter": null,
            "content": "Payment of tax otherwise than by stamp",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Security.",
            "chapter": null,
            "content": "[16A. Approval of tickets.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "4",
            "title": "17. Unstamped tickets issued under section 4(2)(a) and (b).",
            "chapter": null,
            "content": "[18. Returns required under section 4(2)(a) and (b).\n[18A. Destruction of books containing counterfoils of tickets totally sold.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "4",
            "title": "19. Return required under section 4(2)(C).",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Admission by mechanical contrivance, notice.",
            "chapter": null,
            "content": "[21. Payments under section 4 (2).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "22",
            "title": "22. Payment of tax on programmes or synopsis.",
            "chapter": null,
            "content": "Miscellaneous",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "23",
            "title": "23. Provision as to persons admitted to the entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "24",
            "title": "24. Returns of complimentary tickets.",
            "chapter": null,
            "content": "[24A. Procedure for determining the question of game, sport or theatrical performance under section 3(A).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "3A",
            "title": "24B. Procedure and manner of preferring an appeal under sub-section (2) of section 3A.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24C",
            "title": "24C. Refund of Entertainment Tax.",
            "chapter": null,
            "content": "[25. Exemptions under section 5(1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "5",
            "title": "26. Form of exemption under section 5(1).",
            "chapter": null,
            "content": "[27. Classes of Cinema Films qualified for exemption under section 5(3).\n[28. Applications for exemption under section 5(3).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "29",
            "title": "29. Indian soldiers (including airman) & sailors in uniform.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "5",
            "title": "30. Exemption under section 5(2) of the Act.",
            "chapter": null,
            "content": "(a) When they visit a military cinema - full exemption.\n(b) When they visit any other cinema.\n(1) Full exemption, where the payment for admission does not exceed Rs. 2/-.\n(2) Exemption to the extent of 50 percent of the Entertainment Tax where the payment for admission exceeds Rs. 2/-.]\nExemption.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "31",
            "title": "31. Stamped complimentary tickets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "32",
            "title": "32. Unstamped complimentary tickets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "33",
            "title": "33. Admission against complimentary tickets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "34",
            "title": "34. Production of tickets.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "35",
            "title": "35. Transfer to different parts of place of entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 31
        },
        {
            "number": "36",
            "title": "36. Power to enter place of entertainment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "37",
            "title": "37. Inspection of books, issue of passes, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "38",
            "title": "38. Communication of the date of entertainment.",
            "chapter": null,
            "content": "[39. Officers subordinate to the Commissioner.\nForm 'A'\nForm 'A'\n( See Rule 15)\nReturn of stamps of an entertainment\nDenomination of stamps\nOpening balance\nDate of purchase of fresh stamps\nNumber purchased\nTotal of No. 2 and No. 5\nNumber used on tickets other than complimentary\n\t\t\t\ttickets\n1\n2\n3\n4\n5\n6\nNumber used on Complimentary tickets\nTotal of No. 6 and No. 7\nClosing balance (5 minus 8)\nSerial number of tickets sold\nRemarks\nFrom\nTo\n7\n8\n9\n10\n11\n12\nDate......\nSignature of the Proprietor.........\nForm 'B'\nForm 'B'\n( See Rule 18)\nStatement of tickets not being complimentary tickets issued when duty is payable under clause (a) or (b) of sub-section (2) of section 4\nStatement of tickets not being complimentary tickets issued when duty is payable under clause (a) or (b) of sub-section (2) of section 4\nName and place of entertainment: ......\nDate of Performance:.....\nNumber and time of show\nPrice of tickets including duty\nNumber of tickets issued subject to tax\nSerial numbers of tickets issued\nFrom\nTo\nGross receipts\nAmount of Tax payable to Government\nRemarks\nRs.\nRs.\nDate......\nSignature of the Proprietor.........\nForm 'C'\nForm 'C'\n( See Rule 18)\nStatement of programmes or synopsis issued when tax is payable under clauses (a) or (b) of sub-section (2) of section 4\nStatement of programmes or synopsis issued when tax is payable under clauses (a) or (b) of sub-section (2) of section 4\nName and place of entertainment: ......\nDate of Performance:.....\nNumber and time of show\nPrice of programme or synopsis including tax\nNumber issued of programmes or synopsis subject\n\t\t\t\tto tax the purchase whereof is\nGross receipts\nAmount of duty payable to Government\nRemarks\nCompulsory\nVoluntary\nRs.\nRs.\nDate......\nSignature of the Proprietor.........\nForm 'D'\nForm 'D'\n( See Rule 10)\nReturn of persons admitted through mechanical contrivance\nReturn of persons admitted through mechanical contrivance\nName and place of entertainment: ......\nDate of Performance:.....\nPrice of admission\nNumber of persons admitted\nGross receipts\nAmount of tax payable to Government\nRemarks\nRs.\nRs.\nDate......\nSignature of the Proprietor.........\nForm 'E'\nForm 'E'\n( See Rule 24)\nReturn of complimentary tickets\nReturn of complimentary tickets\nName and place of entertainment: ......\nDate of Performance:.....\nClass of Ticket\nRate of ticket\nNumber of complimentary tickets issued\nSerial number of tickets issued\nAmount of tax payable to Government\nFrom\nTo\n1\n2\n3\n4\n5\nRs.\nDate......\nSignature of the Proprietor.........\nGovernment of Goa, Daman & Diu, Office of the\n\t\t\t\tCommissioner of Entertainment Tax, Panaji, Saka 190\n( )\nNo. CET/EXM/\nTo,\n1.\n}\n*\n2.\n}\n* *\n\"Form F\"\n\"Form F\"\n( See Rule 26)\nCertificate of exemption under section 5(1) (a) of the Goa, Daman and Diu Entertainment Tax Act, 1964\nCertificate of exemption under section 5(1) (a) of the Goa, Daman and Diu Entertainment Tax Act, 1964\nCommissioner of Entertainment Tax\nForm 'G'\nForm 'G'\n( See Rule 26)\nCertificate of exemption under section 5(1) (b) of the Goa, Daman and Diu Entertainment Tax Act, 1964\nCertificate of exemption under section 5(1) (b) of the Goa, Daman and Diu Entertainment Tax Act, 1964\nCommissioner of Entertainment Tax\nCommissioner of Entertainment Tax",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "5",
            "title": "5. Amendment of Form 'K'",
            "chapter": null,
            "content": "\"14. The sources from which the expenses in connection with the entertainment(s) are proposed to be met\"\nForm 'H'\nForm 'H'\n( See sub-rule (2) of Rule 29)\nReturn of tickets sold under rule 29 to Indian soldiers (including airmen) and sailors in uniform\nReturn of tickets sold under rule 29 to Indian soldiers (including airmen) and sailors in uniform\nName and place of entertainment: .......\nWeek ending: .......\nRate of tickets sold\nNumber of tickets sold at each rate\nRemarks\n1\n2\n3\nDate : ........\nSignature of the Proprietor .......\nForm 'I'\nForm 'I'\n( See Rule 8)\nRegister of refund and renewals of damaged or spoiled entertainment stamps\nRegister of refund and renewals of damaged or spoiled entertainment stamps\nSerial No.\nDate of application for refund or renewal\nWhether the application is for refund or renewal\nName and address of the applicant\nDate of purchase of stamps\nNumber of stamps tendered for refund or renewal\nDescription of stamps (different rates)\nFace value of stamps of each rate\nTotal value of stamps (of all rates)\n1\n2\n3\n4\n5\n6\n7\n8\n9\nValue of stamps returned in respect of which\n\t\t\t\trefund or renewal is refused\nFace value of stamps admitted for refund or\n\t\t\t\trenewal\nAmount deducted from the face value of stamps as\n\t\t\t\tper Rule 6 or Rule 7(c)\nNet amount of refund allowed or amount in lieu of\n\t\t\t\trenewal of stamps\nValue of stamps allowed to be renewed H\nHow the refund or renewal is made with reference\n\t\t\t\tto its date\nSignature of recipient of refund or renewal of\n\t\t\t\tstamps\nAttestation by the Officer concerned\nRemarks\n10\n11\n12\n13\n14\n15\n16\n17\n18\n[Form 'J']\n[Form 'J']\n( See Rule 30)\nForm of certificate prescribed under Rule 30(l) for claiming exemption from Entertainment Tax\nForm of certificate prescribed under Rule 30(l) for claiming exemption from Entertainment Tax\nNo._________\n..........................\n(Signature of the issuing\nOfficer with designation)\n..........................\n(Signature of the Proprietor\nor Manager)\nNote. - (1) The certificate is valid only for the date and place specified therein.\n(2) The certificate must be signed by an Officer not below the rank of a Junior Commissioned Officer of the Unit in which the holder is working.\n(3) The holder of this certificate must be in possession of his identity card, which shall be shown to the Manager of the entertainment house before purchasing the ticket and shall also be produced, on demand, before the checking officer duly authorised under section 6 of the Goa, Daman and Diu Entertainment Tax Act, 1964.\n(4) It shall be collected and kept for inspection by the Manager of the Entertainment House.]\n[Form 'K']\n[Form 'K']\n( See Rule 25 and 28)\nApplication for the grant of exemption from entertainment tax under section 5(1)/5(3) of the Goa, Daman and Diu Entertainment Tax Act, 1964\nApplication for the grant of exemption from entertainment tax under section 5(1)/5(3) of the Goa, Daman and Diu Entertainment Tax Act, 1964\n(a) nature of entertainment.\n(b) date on which and place where it is proposed to be performed as well as time.\nSignature of the Applicant\n(Name in block letters)\nDesignation\nDeclaration\nSignature: ]\n[Form 'L']\n[Form 'L']\n( See Rule 16A)\n(Name and address of the theatre)\nForm of indents for approval of tickets\nForm of indents for approval of tickets\nClass of Stall\nRate of tickets\nDetails of tickets\nSHOW - 10.30 a. m./12.00 a. m./2.30 p. m.//6.30\n\t\t\t\tp. m./9.30 p. m.\nRate of admission/Ent. tax/Surcharge\nDay/Date\nColour & series\nBook\nSerial No. of tickets approved From\n\t\t\t\t\t................... to ..............\nNo. of tickets\nMonday\nTuesday\nWednesday\nThursday\nFriday\nSaturday\nSunday\n_______________ Date of approval\n_______________ Signature of Manager\n_______________ Signature of Specified Officer\nForm \"M\"\nForm \"M\"\n( See Rule 18A)\nRegister for destruction of books totally sold for the week ending from ............... to .........\nRegister for destruction of books totally sold for the week ending from ............... to .........\nIst Show/2nd Show/4th Show/5th Show\nDay & date\nSeries\nBook No.\nOpening No.\nClosing No.\nTotal No. of tickets\nDate of approval\nPage No.\nPeriod for book used\nMonday\nTuesday\nWednesday\nThursday\nFriday\nSaturday\nSunday",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        }
    ],
    "metadata": {
        "Act ID": "goa163",
        "Act Number": "Published vide Notification No. Fs/F. 3/2-41/774/64/65, dated 11th June, 1965",
        "Enactment Date": "",
        "Act Year": "1965",
        "Short Title": "The Goa, Daman and Diu Entertainment Tax Rules, 1965",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}