The Goa Entertainment Tax Act, 1964

{
    "id": 16384,
    "slug": "the-goa-entertainment-tax-act-1964",
    "title": "The Goa Entertainment Tax Act, 1964",
    "short_title": "The Goa Entertainment Tax Act, 1964",
    "act_number": "(Act No. 2 of 1964)",
    "act_year": 1964,
    "act_type": "STATE",
    "location": "Goa",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Goa Entertainment Tax Act, 1964",
    "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 any entertainment\" includes admission to any place in which the entertainment is held;\n[(b) 'antennae' means an apparatus which receives television signals that enables viewers to tune into transmission including national or international satellite transmission or moving pictures or series of pictures, by means of transmission of television signals by wire where subscriber's television sets at the residential or non-residential places are linked by metallic co-axial or optic fibre cable to a central system, called headend;\n(c) 'cable television' means a system organized for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic co-axial cable or optic fibre cable to a central system called the 'headend' and, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on television receiving set at a residential or a non-residential place of a connection holder;]\n[(d) \"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(e) \"cable service\" means the transmission by cables of programmes including retransmission by cables of any broadcast of television signals;\n(f) \"cable television network\" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipments, designed to provide cable services, for reception by multiple subscribers.]\n[\"(g) \"Commissioner\" means the Commissioner of Entertainment Tax appointed under sub-section (1) of section 2A and includes an Additional Commissioner of Entertainment Tax;\";]\n[(h)] \"complimentary ticket\" means a ticket or pass for admission to any entertainment free of any payment or at a reduced rate of payment for such admission;\n[(i) \"Distributor\" means any person who is engaged in selling, supplying or distributing or making available on rental or hire basis feature films for exhibition of cinematograph show or providing cable television network by means of any system consisting of a set of closed transmission parts and associated signal generation, control and distributing equipments, designed to provide cable service for reception by multiple subscribers and/or cable operator whether for cash or for deferred payment, or for rental or for hire charges or for payment in any ratio or any proportion to the total payment in respect of the said sale/services;]\n[(j) \"entertainment\" with all its grammatical variations and cognate expressions means,-\n(1) cinematograph show including video shows to which persons are admitted on payment or exhibition of films or moving pictures which are viewed and heard on the television receiving set, with the aid of any type of antennae with the cable network attached to it or cable television for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever.\n(2) A horse race either live or displayed for viewing through any electronic media connected with the help of the server application or otherwise to which persons are admitted on payment;\n(3) Any amusement or exhibition or performance or pageant or a game or a sport, whether held indoor or outdoor, to which the persons are admitted on payment;\n(4) River/boat cruise or boat rides or water sports or Para sailing or boat skiing or motor cart rides or any other similar activities of entertainment;\n(5) Casinos and Casino games on slot machines, cyber cafe and/or pool parlours, disco and any other entertainment provided by clubs/organisations/institutions/ /individuals for commercial purpose but will not include entertainment defined separately;\n(6) Dance performances, musical performances, theatrical performances including cultural programmers, drama, ballets to which persons are admitted on payments;\n(7) Circus to which persons are admitted on payment;\n(8) DTH (Direct to Home) disc service for which persons are required to make payment by way of contribution or subscription or installation and any other charges collected in any manner whatsoever.]\n[(k)] \"Government\" means the Government of the Union Territory of Goa, Daman and Diu;\n[(l) \"month\" means a calendar month\"]\n[\"(m) \"payment for admission\" means the amount paid for admission and includes-\n(i) any payment for seats or other accommodation in a place of entertainment;\n(ii) 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 of the entertainment which, without the aid of such instrument or contrivance such person would not get;\n(iii) any payment for any purpose whatsoever connected with an entertainment or for a programme of synopsis thereof 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(iv) 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(v) any payment made by a person or persons for having admitted for viewing any games or race or a show connected through any electronic media or services either with the help of server or control room;\".\nExplanation.\n[(n) \"person\" includes an individual, any Government, any company whether incorporated or not, society, club, association or body of individuals, a Hindu undivided family, a firm, a local authority, and every artificial juristic person not falling within any of the preceding descriptions-,]\n[\"(o) \"place of entertainment\" means a place where the entertainment is held and includes the operating office and the place from where the entertainment is provided by means of cable connections from any type of antennae with the cable network attached to it or cable television or any off course betting center run by any club or association or individual for viewing any game or races or show connected through electronic media and such other place where account and other documents connected with the entertainment are kept.\"] ;\n[(p) \"prescribed\" means prescribed by rules made under this Act;]\n[\"(q) \"proprietor\" in relation to any entertainment includes any person or a club or an institution or any organization responsible for or for the time being in charge of the management thereof or any person or persons conducting, organising, sponsoring or patronising any such entertainments.] \";\n[\"(r) \"subscriber\" means a person who receives the signals of cable television network at a place indicated by him to the cable operator, without further transmitting it to any other person.\"] ;\n[(s) \"tax\" or \"entertainment tax\" means tax leviable under section 3 and under section 3E of this Act;\"]\n[(t) \"Schedule\" means schedule appended to this Act;\n(u) \"Year\" means a financial year.]\n[(v) \"Tribunal\" means Tribunal constituted as per section 2B.\"]\n[2A. Taxing Authorities.\n(a) Assistant Entertainment Tax Officers;\n(b) Entertainment Tax Inspectors; and\n(c) Other officers and such ministerial staff as he thinks necessary to assist him in the execution of his functions under this Act.\n[2B. Tribunal.\n(a) is adjudged as an insolvent; or\n(b) engages during his term of office in any paid employment outside the duties of his office; or\n(c) is or becomes, in any way concerned or interested in any contract or agreement made by or on behalf of the Government or participates in any way in the profit thereof or in any benefit or emoluments arising there from; or\n(d) is in the opinion of the Government, unfit to continue in office by reason of infirmity of mind or body; or\n(e) is convicted of an offence involving moral turpitude:",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy of Tax.",
            "chapter": null,
            "content": "(a) reduce any rate of tax,\n(b) enhance any rate of tax,\n(ii) Any notification issued under clause (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein.\n(iii) The provisions contained in sub-section (4) of section 14 of this Act regarding laying the rules on the table of the Legislative Assembly shall apply mutatis mutandis to any notification issued under clause (i).]\n[3A. Determination of disputed question.\n(a) any proprietor or person is liable for payment of tax for admission to an entertainment; or\n(b) any entertainment is liable for payment of entertainment tax; or\n(c) any particular proprietor or person is required to be registered; or\n(d) any tax payable in respect of any particular entertainment or if the tax is payable, the rate thereof, the Commissioner, upon application made in the prescribed manner, shall, after hearing the applicant and/or otherwise making such inquiries as may be necessary, make an order determining such question.\n[3B. to 3C.\n[3D. Composition of tax payable on entertainment provided by way of river cruises/boat cruises under section 3.\n[3E. Special provisions in respect of certain entertainments.\n3F.\n[3G. Registration of proprietor or person.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "3H",
            "title": "3H. Provisional registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "3I",
            "title": "3I. Liability of proprietor to tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "3J",
            "title": "3J. Liability of firm.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "3K",
            "title": "3K. Special provision regarding liability in certain cases.",
            "chapter": null,
            "content": "(a) if the activity of providing entertainment carried on by the proprietor or person is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay the tax including any penalty due from such proprietor or person under this Act in the like manner and to the same extent as the deceased proprietor or person;\n(b) if the activity of providing entertainment carried on by the proprietor or person is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased proprietor or person would have been liable to pay if he had not died, the tax including any penalty due from such proprietor or such person under this Act, whether such tax including any penalty has been assessed before his death but has remained unpaid or is assessed after his death.\nExplanation.\n(a) is the guardian of a ward on whose behalf the business is carried on by the guardian; or\n(b) is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary, shall be liable to pay the tax including any penalty/interest due from the proprietor or person, upto the time of termination of the guardianship or trust, whether such tax including any penalty/interest has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "3L",
            "title": "3L. Non transferability of registration certificate.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "3M",
            "title": "3M. Information to be furnished regarding changes in business etc.",
            "chapter": null,
            "content": "(a) sells or otherwise disposes off his business or any part thereof or effects or makes any other changes to his knowledge in the ownership; or\n(b) discontinues or changes the place thereof or opens the new place of providing entertainment; or\n(c) changes the name or nature of the activity; or\n(d) enters into a partnership or other association in regard to his activity he shall, within the prescribed time, inform the Commissioner accordingly.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "3N",
            "title": "3N. Certificate of registration to continue in certain circumstances.",
            "chapter": null,
            "content": "(a) effects change in the name of his business or his activity of providing entertainment; or\n(b) is a firm, and there is a change in the constitution of the firm without dissolution thereof; or\n(c) is a trustee of a trust, and there is change in the trustee thereof; or\n(d) is a guardian of a ward, and there is a change in the guardian, he shall then, merely by reason of any of the circumstances aforesaid, it shall not be necessary for the proprietor or person or the firm with the changed constitution, or the new trustee, or new guardian, to apply for a fresh certificate of registration and on information being furnished in the manner required by section 3M, the certificate of registration shall be amended.]\n[4. Payment of tax and returns.\n(a) as if it were an arrears of land revenue; or\n(b) by attachment and sale or by sale without attachment of any property of such proprietor or person by the Officer appointed under sub-section (2) of section 2A, in accordance with such rules as may be prescribed.\n(a) the amount of tax assessed or re-assessed for any period under section 6A or section 6C of this Act less sum already paid by him in respect of such period; and\n(b) the amount of penalty, if any, levied under this Act, into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act being not later than 30 days from the date of notice or order:\n(b) Notwithstanding anything contained in clause (a), upon an application from the proprietor or person in the manner prescribed, the Commissioner, subject to such conditions as he may impose, remit the whole or any part of the interest payable in respect of any period by the proprietor or person.\n(i) by a consolidated payment of a percentage, to be fixed by the Commissioner, of the gross sum received by the proprietor or person on account of payment for admission to the entertainment; or\n(ii) on the basis of the returns of the payments for admission to the entertainment filed by the proprietor or person for the corresponding period of the preceding year; or\n(iii) in accordance with the results recorded by any mechanical/electronic contrivance including computers which automatically registers the number of persons admitted.]",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "5",
            "title": "5. Exemptions.",
            "chapter": null,
            "content": "(a) where the whole of the receipts thereof are devoted to philanthropic or charitable purpose; or\n(b) where the entertainment is meant for educational purposes.]\nExplanation",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "6",
            "title": "6. Power to inspect.",
            "chapter": null,
            "content": "[6A. Assessment of tax.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "3K",
            "title": "6B. Applicability of provisions of this Act to the person liable to pay tax under section 3K.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "6C",
            "title": "6C. Re-assessment of turnover escaping assessment, under assessed, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "6D",
            "title": "6D. Appeal, revision and review.",
            "chapter": null,
            "content": "(a) confirm, reduce, enhance or annul the assessment; 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; or\n(c) pass such other orders as it may think fit.\n(b) The Tribunal may admit the second appeal referred to after the period of sixty days referred to in clause (a) but not beyond one hundred fifty days, if it is satisfied that the appellant had sufficient cause for not preferring the appeal in that period.\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "6E",
            "title": "6E. Application of sections 4, 5 and 12 of the Limitation Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "6F",
            "title": "6F. Non-appealable orders.",
            "chapter": null,
            "content": "(i) a notice issued under this Act calling upon a proprietor or person for assessment or asking a proprietor or a person to show cause as to why he should not be prosecuted for an offence under this Act or notices issued under any of the provisions of section 7A of this Act; or\n(ii) an order pertaining to the seizure or retention of accounts books, registers and other documents; or\n(iii) an order sanctioning a prosecution under this Act; or\n(iv) an order transferring any proceeding under section 13C.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "6G",
            "title": "6G. Rectification of mistakes.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "6H",
            "title": "6H. Power to call information, to search and seizure of documents, etc.",
            "chapter": null,
            "content": "(1) The Commissioner may require,-\n(a) from a proprietor or a person providing entertainment, to furnish information in respect of,-\n(i) accounts of printing and sale of tickets;\n(ii) time and venue of providing entertainment;\n(iii) accounts of complimentary tickets printed and issued;\n(iv) total capacity of the place of entertainment;\n(v) licenses issued by any other authorities for conducting the entertainment.\n(b) from a distributor,-\n(i) any information as regards the sale, supply, distribution or lending on rental basis or otherwise, of feature films for exhibitions of cinematograph shows.\n(ii) all information as regards to the cable television network or of any system of close circuit transmission or associated signal generation, control and distribution equipments, designed to provide cable service for reception by multiple subscribers and/or any cable operators through headend control rooms.\n(c) to furnish books of accounts including bank accounts or documents regarding entertainment provided.\n(d) to furnish any other information that may be necessary.\n(2) If the Commissioner has reason to believe that any proprietor or person or distributor has evaded or is attempting to evade the payment of tax due from him or furnishing incorrect information or avoiding to furnish information under this section, he may, for reasons to be recorded in writing, seize such accounts, registers, documents as may be necessary and shall grant receipts for the same and shall retain the same for a period of six months which period may be extended by another six months by order in writing.\n(3) For the purpose of sub-sections (1) and (2) of this section, the Commissioner may enter and search the place of entertainment or any place of business of the proprietor or person or distributor or any other place where, the Commissioner has reason to believe that the proprietor or person or distributor keeps documents, accounts or registers of his business relating to provide entertainment liable to tax under this Act.\"] .\n[7. Recoveries.\n[7A. Charge on the property of defaulter and levy of interest for delayed payment of tax.\n(i) the whole of the amount outstanding on the date of default shall become immediately due and shall be a charge on the properties of the person or persons liable to pay the tax under this Act; and\n(ii) the proprietor or person shall be liable to pay by way of simple interest, in addition to the amount of such tax, an amount equal to simple interest @ 15% per annum on such tax.\nExplanation.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "7B",
            "title": "7B. Special mode of recovery.",
            "chapter": null,
            "content": "(a) any person from whom any amount of money is due or may become due to a proprietor or person who has failed to pay the amount of tax due or penalty imposed under this Act; or\n(b) any person who holds or may subsequently hold money for or on account of such proprietor or person, to pay to the Commissioner, either forthwith upon the money becoming due or being held at or within the time specified in the notice, but not before the money becomes due or is held as aforesaid, so much of the money as is sufficient to pay the amount due by the proprietor or the person, in respect of arrears of tax and penalty or both, or the whole of the money when it is equal to or less than that amount.\nExplanation.\n[8. Imposition of penalty.\n(a) failed to apply for registration as required by section 3G or has carried on the activity of providing entertainment without being registered, in contravention of section 3G; or\n(b) failed, without reasonable cause, to comply with any notice in respect of the proceedings under section 6A or section 6C; or\n(c) failed to disclose any transaction of receipt or has failed to furnish returns by the prescribed date or has failed to show in the return the appropriate liability to pay tax or has failed to disclose fully and truly all material facts necessary for the proper and correct quantification of the tax liability, then the Commissioner may after giving the proprietor or person an opportunity of being heard, by an order in writing, impose upon the proprietor or person by way of penalty, in addition to any tax assessed or re-assessed or found due in appeal or revision or rectification proceedings, as the case may be, a sum not exceeding one and a half times the amount of tax so assessed or re-assessed or found due in the appeal or revision or rectification proceedings]\n[8A. Imposition of penalty for contravening certain provisions.\n(a)(i) not being liable to pay tax under this Act, collects any sum by way of entertainment tax; or\n(ii) being registered collects any amount by way of entertainment tax in excess of the tax payable by him; or\n(iii) otherwise collects tax in contravention of the provisions of section 8E; or\n(b) being liable to pay tax under this Act, or was required so to do by the Commissioner by a notice, served on him, fails in contravention of sub-section (1) of section 8F to keep a true account of his turnover of receipts of entertainment provided or fails when directed so to do under that section to keep any account or record in accordance with direction, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows:-\n(i) If the Commissioner is satisfied that any proprietor or person has acted in contravention referred to in sub-clause (i) and (iii) of clause (a), he may, after giving such proprietor or person a reasonable opportunity of being heard, direct him to pay by way of penalty, a sum not exceeding one and half times the tax collected in contravention of the said provision.\n(ii) Where there has been a contravention referred to in sub-clause (ii) of clause (a) or in clause (b), a penalty not exceeding one half times the tax in addition to any sum collected by the proprietor or person by way of tax in contravention of section 8E shall be forfeited to the Government after giving such proprietor or person an opportunity of being heard.\n(a) wilfully refuses or neglects to furnish such information as may be required by that section; or\n(b) wilfully furnishes or causes to be furnished any information which he knows to be incorrect or false; or\n(c) wilfully conceals any material information, he shall on conviction, be punished with fine which may extend to Rs. 5,000/- and in case of continuing offence to a further fine of Rs. 100/- per day after the first day during which the offence continues.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "8B",
            "title": "8B. Rounding of tax, etc.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "8C",
            "title": "8C. Refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "8D",
            "title": "8D. Power to withhold refund in certain cases.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "8E",
            "title": "8E. Prohibition against collection of tax in certain matters.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "8F",
            "title": "8F. Accounts, production and inspection of accounts and documents.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "8G",
            "title": "8G. Proprietor or person to declare the name of owner of business.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "8H",
            "title": "8H. Offences and penalties.",
            "chapter": null,
            "content": "(i) in case where the amount of tax, which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000/-, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of not exceeding the tax liability;\n(ii) in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine not exceeding rupees five thousand.\n(i) wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act; or\n(ii) wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, he shall, on conviction, be punished-\n(a) in case where the amount involved exceeds Rs. 50,000/- during the period of a year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine of minimum of rupees ten thousand and maximum of rupees fifty thousand;\n(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine not exceeding rupees ten thousand;\n(a) carries on business without being registered and without his registration certificate being renewed in wilful contravention of section 3G; or\n(b) fails, without sufficient cause, to furnish any information required by section 3M; or\n(c) fails, without sufficient cause, to furnish any returns as required by section 4 by the date and in the manner prescribed; or\n(d) voluntarily obstructs any officer making inspection, search and seizure under section 6H; or\n(e) contravenes, without reasonable cause, any of provisions of section 8A; or\n(f) fails, without sufficient cause, when directed to keep any accounts or record, in accordance with such direction and to comply with requirements made to him under section 8F; or\n(g) voluntarily obstructs any Officer making inspection under section 8F, shall, on conviction, be punished with imprisonment for a term which may extend to one year and with fine not exceeding rupees twenty five thousand.\n(a) wilfully refuses or without lawful excuse neglects to furnish such information or returns; or\n(b) wilfully furnishes or causes to be furnished any information or returns which he knows to be false, he shall, on conviction, be punished with fine which may extend to five thousand rupees and in case of a continuing offence to a further fine which may extend to two hundred rupees for each day after the first offence during which the offence continues.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "8I",
            "title": "8I. Penalty for contravening provisions regarding furnishing of information or concealing of material facts.",
            "chapter": null,
            "content": "[9. Compounding of offences.\n(a) no proceeding shall be commenced against such person as aforesaid; and\n(b) if any proceeding have been already commenced against such person as aforesaid, such proceeding shall not be further proceeded with.]\n[9A. Power to collect statistics.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        },
        {
            "number": "9B",
            "title": "9B. Returns, etc. to be confidential.",
            "chapter": null,
            "content": "Nothing contained in this section shall apply to the disclosure of.\n(b) such facts, to an Officer of the Central Government or the Government of any State or Union Territory, as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realize any tax imposed by it.\"]\n[10. Powers of Commissioner.\n(a) proof of facts by affidavit;\n(b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;\n(c) compelling the production of documents; and\n(d) issuing commissions for the examination of witnesses.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 28
        },
        {
            "number": "11",
            "title": "11. Protection of action and bar of limitation.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 29
        },
        {
            "number": "12",
            "title": "12. Cognizable Offence.",
            "chapter": null,
            "content": "(1) an offence under this Act shall be a cognizable offence under the said Code; an\n(2) only magistrates of the First Class shall have jurisdiction to try any such offence.\n[12A. Limitation for taking cognizance of offences.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "13",
            "title": "13. Prohibition of levy by local authorities.",
            "chapter": null,
            "content": "[13A. Offences by companies.\nExplanation.\n(a) 'company' means a body corporate, and includes a firm, 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": 31
        },
        {
            "number": "13B",
            "title": "13B. Investigation of offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 32
        },
        {
            "number": "13C",
            "title": "13C. Power to transfer proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 33
        },
        {
            "number": "13D",
            "title": "13D. Appearance before any authority in proceedings.",
            "chapter": null,
            "content": "(a) by a relative or a person regularly employed by him; or\n(b) by a legal practitioner, Chartered Accountant, Cost Accountant or Company Secretary; or\n(c) by a tax practitioner, if such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant, Company Secretary or Tax Practitioner is authorized by such person and such authorization may include the authority to act on behalf of such person in such proceedings.]\n[14. Power to make rules.\n(i) subordination of officers and persons appointed under section 2A amongst themselves;\n(ii) qualification of the members of Tribunal and the period for which such member shall hold office as stated in sub-section (3) of section 2B;\n(iii) manner of making application as stated in clause (d) of sub-section (i) of section 3A;\n(iv) form of certificate of registration as stated in sub-section (3) and form of application as stated in sub-section (7) of section 3G;\n(v) manner of applying for grant of provisional registration certificate as stated in sub-section (1) of section 3H;\n(vi) the time within which, information shall be furnished under sub-section (1) of section 3M to the Commissioner;\n(vii) the period for which and the dates by which and the authority to which, the returns shall be furnished under sub-section (2) of section 4;\n(viii) the intervals at which, and the manner in which, the entertainment tax shall be paid as provided in sub-section (1) and (3) of section 4;\n(ix) conditions subject to which the tax shall be assessed by the Commissioner as provided in sub-section (1) of section 6A;\n(x) the manner of making appeal and the authority to whom it should be made as provided in sub-section (1) of section 6D;\n(xi) the manner in which a notice under sub-section (2) of section 8A may be served;\n(xii) the manner in which notice to be served as stated in sub-section (1) and the accounts and forms required to be kept as stated in sub-section (3) of section 8F;\n(xiii) the period within which, the authority to which and the manner in which a declaration shall be sent under section 8G;\n(xiv) the form in which, the authority to which and the intervals in which information or returns shall be furnished and the particulars to be specified in such information and returns as provided in sub-section (2) of section 9A;\n(xv) the manner in which, and the time within which the applications shall be made, information furnished and notices served, under this Act;\n(xvi) the conditions subject to which offences may be compounded under section 9;\n(xvii) the fees payable in Court-fee stamps in respect of applications,-\n(a) for a certified copy of an order of assessment, or of any order passed; or document produced or filed in any proceedings, under this Act;\n(b) for determination of any question;\n(c) for remission of interest;\n(xviii) the fees payable for making and supplying a duplicate or certified copy of any order or document under this Act or the rules made thereunder, the extra fees payable if the copy is required urgently and the deposit to be made to cover the cost of such fees;\n(xix) controlling the use of mechanical/electronic contrivances, computer including the prevention of its misuse;\n(xx) the checking of admissions, the keeping of accounts and the furnishing of returns by the proprietor or person of entertainments in respect of which the tax due is payable;\n(xxi) requiring proprietors referred to in clause (xix) to furnish security for payment of tax and prescribing conditions for forfeiture of such security;\n(xxii) the presentation and disposal of applications for exemption from payment of entertainment tax or for the refund thereof;\n(xxiii) the exemption from entertainment tax or from any part thereof in respect of soldiers, sailors or other defence forces in uniforms;\n(xxiv) the issue of passes by proprietor of a place of entertainment for the admission to the place of entertainment of persons who have to perform any duty in connection with the entertainment or any other duty imposed upon them by law;\n(xxv) any other matter which is required to be prescribed.\n[14A. Indemnity.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 34
        },
        {
            "number": "15",
            "title": "15. Repeal and Savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 35
        },
        {
            "number": "16",
            "title": "16. Power to remove difficulties.",
            "chapter": null,
            "content": "Schedule 'A'\n( See section 3)\nSr. No.\nClass of entertainment\nRate of tax\n(1)\n(2)\n(3)\n1.\nExhibition of cinema films by cinema halls or theatres having\n\t\t\t\t\tvalid licence for exhibition under the Cinematograph Act, 1952\n\t\t\t\t\t(Central Act 37 of 1952) and under the Goa, Daman and Diu\n\t\t\t\t\tCinematograph Rules, 1965:\n(a) On payment for admission not exceeding Rs. 10/-\nNil.\n(b) On payment for admission exceeding the Rs. 10/- but not\n\t\t\t\t\texceeding Rs. 50/-\n30% of the amount paid for admission.\n(c) On payment for admission exceeding Rs. 50/-\n40% of the amount paid for admission.\n2.\nA horse race either live or displayed for viewing through any\n\t\t\t\t\telectronic media connected with the help of server application\n\t\t\t\t\tor otherwise to which persons are admitted on payment\n30% of the amount paid for admission plus 10% of the amount\n\t\t\t\t\tcharged for betting.\n3.\nAny amusement or exhibition or performance or pageant or game\n\t\t\t\t\tor sport, whether held indoor or outdoor, to which the persons\n\t\t\t\t\tare admitted on payment\n(a) On payment for admission not exceeding Rs. 100/-\nNil.\n(b) On payment for admission exceeding Rs. 100/- but not\n\t\t\t\t\texceeding Rs. 500/-\n10% of the amount paid for admission.\n(c) On payment for admission exceeding Rs. 500/-\n20% of the amount paid for admission.\n(d) For season tickets:\n(i) On payment for admission not\n\t\t\t\t\texceeding Rs. 400/-\nNil.\n(ii) On payment for admission\n\t\t\t\t\texceeding Rs. 400/-\n15% of the amount paid for admission.\n4.\nDance performances, musical performances, theatrical\n\t\t\t\t\tperformances including cultural programmes, dramas, ballet to\n\t\t\t\t\twhich persons are admitted on payment\n(a) Dance performances, musical performances\n(i) On payment for admission not\n\t\t\t\t\texceeding Rs. 300/-\n10% of the amount paid for admission.\n(ii) On payment for admission\n\t\t\t\t\texceeding Rs. 300/-\n15% of the amount paid for admission.\n(b) Theatrical performances including cultural programmes,\n\t\t\t\t\tdramas and ballets:\n(i) On payment for admission not\n\t\t\t\t\texceeding Rs. 100/-\nNil.\n(ii) On payment for admission\n\t\t\t\t\texceeding Rs. 100/- but not exceeding Rs. 300/-\n10% of the amount paid for admission.\n(iii) On payment for admission\n\t\t\t\t\texceeding Rs. 300/-\n15% of the amount paid for admission.\nSchedule 'B'\n( See section 3)\nSr. No.\nClass of entertainment\nRate of tax\n(1)\n(2)\n(3)\n1.\nRiver/boat cruise/boat rides/water sports or Jetskiing\n15% of the amount charged.\n2.\nParasailing and motor cart rides or any other similar\n\t\t\t\t\tactivities of entertainment\n10% of the amount charged.\nSchedule 'C'\n( See section 3E)\nSr. No.\nClass of entertainment\nRate of tax\n(1)\n(2)\n(3)\n(i)\nProviding entertainment through antennae and cable television\n\t\t\t\t\tor antennae\nRs. 10 per month per connection.\n(ii)\nProviding entertainment through cable television exclusively\nRs. 15/- per month per connection\n(iii)\nHeadend control room/distributors\nRs. 10 per connection.\n(iv)\nProviding entertainment by way of cyber cafe and pool parlour\nFive paise in a rupee of the amount charged for admission.\n(v)\nProviding entertainment by way of DTH Disc services\nRs. 20/- per connection.\nNote:- In respect of entertainment provided with the aid of antennae or cable television where total number of connections are less than 25 and if the proprietor providing such entertainment is registered under this Act, no entertainment tax will be payable so long as his registration is in force.\nSchedule 'D'\n( See section 3)\nSr. No.\nClass of entertainment\nCharges for admission per person\nRate of tax\n(1)\n(2)\n(3)\n(4)\nProviding entertainment through casino, casino games, disco\n\t\t\t\t\tpubs/clubs/ institutions /organizations/ proprietors:\n(a)\nBy casino and casino games attached to hotels registered\n\t\t\t\t\tunder the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988)\n(i) For guest in hotel– Rs.\n\t\t\t\t\t10/-\n(ii) For person not being a hotel guest visiting the place of\n\t\t\t\t\tcasino– Rs. 200/-\n5% of the sale of chips or the income received by the\n\t\t\t\t\tproprietor towards casino games on slot machines.\n(b)\nBy casino and casino games attached to off shore or floating\n\t\t\t\t\tvessels\nFor person visiting the off shore or floating vessel casinos–\n\t\t\t\t\tRs. 200/-\n5% of the sale of chips or the income received by the\n\t\t\t\t\tproprietor towards casino games on slot machines.\n(c)\nBy disco pubs/ clubs/ institutions/ organizations/\n\t\t\t\t\tproprietors/ individuals\n-\n10% of the amount paid for admission.\nNote :- (1) The entry tickets for charges for admission shall be printed by the Office of the Commissioner of Commercial Taxes and casinos operators shall be purchasing the said tickets on making necessary remittances into treasury upon valid authorization by the Office of the Commissioner of Commercial Taxes.\nNote\n(2) The counterfoils of the tickets sold to be returned by the casinos operators to the Office of the Commissioner of Commercial Taxes for record by 10th of every month.\n(3) In respect of casino, any person entering the place of entertainment on payment of entry fee as per the Government Notification in that behalf, the charges for admission as specified in column (3) of this Schedule shall be dispensed and deemed to have been paid for the purpose of levy of entertainment tax under the Act.\n(4) The Commissioner shall have powers to inspect the casinos and any person found entered in the casinos without payment of charges for admission as provided in column (3) above, then the proprietor or the person running such casinos shall be penalized in terms of sub-section (4) of section 8A of the Act.\n(5) In respect of guest in hotel entering the casinos, by payment for admission charges as specified in column (3) and where the hotelier or the proprietor or person is required to deposit a lump sum amount so calculated for the year on the basis of its total room capacity at Rs. 10 per room per month at the time of registration/renewal of certificate of the hotel, the same will not attract levy of entertainment tax. The hotelier or the proprietor or person is required to make this declaration alongwith his application for registration under the Goa Tax on Luxuries Act, 1988 ( Act No. 17 of 1988).\nSchedule 'E'\n[ See sub-sections (2) and (9) of section 3G and sub-section (1) of section 3H]\nSr. No.\nCategory of proprietor/ persons\nAmount of registration charges/ renewal charges\n(1)\n(2)\n(3)\n(i)\nMultiplexes\nRs. 10,000/-\n(ii)\nCinema halls or theatres other than multiplexes in municipal\n\t\t\t\t\tareas/ City Corporation of Panaji area\nRs. 5,000/-\n(iii)\nCinema halls or theatre in other areas\nRs. 2,500/-\n(iv)\nHorse races whether live or otherwise\nRs. 2,500/-\n(v)\nCasinos/casino games on slot machines attached to hotels\nRs. 5,000/-\n(vi)\nCasinos/casino games on slot machines on floating off shore\n\t\t\t\t\tvessels\nRs. 10,000/-\n(vii)\nCable television and/or antennae operators having connections\n\t\t\t\t\tnot exceeding 100\nRs. 1,000/-\n(viii)\nCable television and/or antennae operators having more than\n\t\t\t\t\t100 connections but not exceeding 500 connections\nRs. 2,500/-\n(ix)\nCable television and/or antennae operators having connections\n\t\t\t\t\texceeding 500\nRs. 5,000/-\n(x)\nHeadend Control Room/Distributors\nRs. 5,000/-\n(xi)\nCyber cafe and pool parlour\nRs. 2,000/-\n(xii)\nBoat/river cruises, paras sailing, go carts, water sports,\n\t\t\t\t\tboat rides, boat sports and Jetskiing\nRs. 1,000/-\n(xiii)\nAny proprietor or person who applies for grant of provisional\n\t\t\t\t\tregistration under section 3H of the Act\nRs. 2,000/-\n(xiv)\nAny other proprietor or person liable for registration under\n\t\t\t\t\tthe Act and not covered under serial number (i) to (xiii) above\nRs. 1,000/-\nNote: (a) The above registration/renewal fees are payable yearly as per class of entertainment.\nNote:\n(b) The hoteliers registered under the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) shall be exempted from payment of registration fees separately under the Goa Entertainment Tax Act, 1964 (Act 2 of 1964).\n(c) Any part of the year to be considered as full year for the purpose of payment of registration/renewal charges.\n(d) For change in ownership or succession of business during the year, the registration fees are to be paid afresh.\n(e) Fees once paid as per the rates specified in column (3), shall not be refunded under any circumstances.\nF.III/2-41/64/26887\nSubject:- Entertainment Tax - Exemption to Circus Companies - Ordered.\nSubject:- Entertainment Tax - Exemption to Circus Companies - Ordered.\nNotifications\nNotifications\nNo. 3-4-78/Fin(R&C)\nNo. 3-1-84-Fin(R&C)",
            "footnote": "",
            "is_definition": false,
            "sort_order": 36
        },
        {
            "number": "1",
            "title": "1. The rate of admission tickets shall be reduced to the extent of entertainment duty payable of each admission ticket;",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 37
        },
        {
            "number": "2",
            "title": "2. The Public Relations Officer, Children's Film Society of India shall maintain accounts regarding the tickets issued and submit them to the Commissioner of Entertainment Tax, Panaji as and when the same are required by him;",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 38
        },
        {
            "number": "3",
            "title": "3. This order shall be exhibited in a prominent position at the time the public are admitted during the entertainment.",
            "chapter": null,
            "content": "No. 3/1/86-Fin (R&C)\n(1) All theatrical performances including drama, ballet, musical performances.\n(2) Entertainment provided by dance performance.\n(3) Entertainment provided by a game or sport.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 39
        }
    ],
    "metadata": {
        "Act ID": "goa162",
        "Act Number": "(Act No. 2 of 1964)",
        "Enactment Date": "",
        "Act Year": "1964",
        "Short Title": "The Goa Entertainment Tax Act, 1964",
        "Type": "STATE",
        "Location": "Goa"
    },
    "updated_at": "2026-09-29 21:55:19"
}