2. Definitions.

{
    "act_title": "The Goa, Daman and Diu Entertainment Tax Rules, 1965",
    "act_slug": "the-goa-daman-and-diu-entertainment-tax-rules-1965",
    "section_label": "Section",
    "section": {
        "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
    },
    "prev_section": "1",
    "next_section": "3"
}