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'I'AX llEGULA'I' ION , 1951.

No.1 of' 1951"

(As modified upto July 1979.)

A Regulation to provide for the J.evy of _a_ tax on

###### entertainments in the Andnman and Nicob~r Islands.

In exercis~ uf the powers conferred by clause (2)

of' article 243 ~f -the--C8!ftiaTt5_tton7"-the Presid-e:rr:& **'f** **•**
###### pleased to promulgate the following Regulation made

by hi'!.Tl:-

###### 1. Short title, ex~entt commencement and
npplication:-

###### (1) This Regulation may be called the Andaman

and Nicobar IsL~nds ~ntertainments Tax

t, Ro gu Lvt a on , 1951.
###### (2) It,c:"t :;C':ds tu the whole of' the Andamnn ('..l".d

Nic ::Jbo.r Is l.D,nds.

1
(3 ) It shall ~"1e into force on such date o.s

..

###### t:le Gentra..L~';'_lverlll!10n~ may ~ by nut i:ficat:

in the Of'f'icial Gazotte, appoint.

(4) It shall app~v in the first instance on~

###### to the .Loc a L areas specified in the Sche'

but the Chief Commissione::: may , by n o tLf

cation in the 0f'f'icial'Gazette direct th

###### i~ 8ho.l1 o.p p Ly to any othnr .Lo c a L arGo. f
 such date as may be specified in the

-,

2. Defi ujt .i . 'l18 : - In this Ro g'u Ln t i._Ill, unless

context                        - yclwrwi_R() l.'0quiros:-

(1 ) _11_ o.0_miss ion to ari c n t e r tio.i.nrno n+" inclu<'i

###### admissiun -\;"0 any p.:i.nce in which -the eIlt
 tninment L~' 'held;

                                                                                                                                                                                                                                                           - ,.,.

( 2) _11_ o.griculture" incJ_u.loG h()rti.cuJ_tuYc",,[lnC

_L:J i . vo --,:; _.L r:_ 0C kb r00 d lui g i

**"**


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###### 2

 (3) "entertainment" includ2S nny exhibition, perfor-
```
                    mo.nce, amusement, game or sport to which
                  perSRnS are admitted on ,payment;

 (4) rtpayment for o.dmisGion" inc'J.udas-
                    (i) any payment mnde by person who, having
                       been admitted to one part of a place
                      of entertailinent is subsequently ad-
                      mitted to aliother part thereof, for

 admission to which 0. payment involv-
                      ing tax or e./.lditi:onal tax is required;

 (ii) any paymen1i :for e co.t o or other accommoda-
                      tion :i,nLJ)lnce of entertainment;
                 (iii) any pnyment fur a programme or syn.psis
                         of an entert~inment; and

```
`(iv) Qny` `payment` `IU~` `any` `purpose` `who.tsoever` _c_

`connected` `with` `an` `entertainment` `which` _a_

`person` `is` `required` **t.** `make` `as` a oerid i, •...

`tion` `of` 0.. tterlding `or` `continuing` `to` 0, tten
```
                      the entertai:':lmont in nddi t ion to the
                      payment, if any, for admission to the
                         Gntertninmord; ;

```
`(v)` **"p,I."J'prietor"** `i:Zl` `relt3.tiun` `to` `any` `entertnin-`
```
                      ment includes nny person responsible for
                      the management thereof; and
                 (vi) "s ... ciety" incluues a company, institution,
                      club or otner association of persOns by
                      whatever Hnme called.
                Levy of entertainments tax;--.-
                  On each payment f>r admission to an entertnin-

```
`ment` `in any` `lecal` `areo.` **t.** `Hhich this` `Reguktion is`

**f.r** `the time` `be ing` `appJ_ico,ble,` `'there` `shall be la .• i_ec`
```
              and paid to the Central Government, a tax (herein-
               following Tates ll.:l-mely.

```

-----

###### 3

I
```
                    Ivhere the payment, excluding the amount of the tax
                     does not exc~ed fifty p~ise five paise
                   exceeds fifty paise byt does
                   not exceed one rupee fifteen pai
                    exceeds one T't-1;poe but d'~es
                   nut exceed tuo rupees twenty-five
                   exceods two rupees but dues
                   not exceei three rupees forty paise
                    exceeds three rupe~s but dues
                   not exceed four rupees fifty paise
                   eX.3eds four rupeos but does,
                   not exceed five rupees seventy-fiv
                    exceeds five rupeea but doos
                   not exceod six rupoes and
                   fifty po.ise one rupeo;
                      excoeds six rupees and fifty
                    paise but does not excoed ten

###### rupees one rupee I:
                                            paise;

```
,

`exce0ds` `ten` `rupees` `o rio` `rup~e` f
```
                                             paise plus
                                          five paise

```
`five` .r-u p e e s
```
                                        thereof' in
                                          the fi~t
                                          rupees.!,.! .

###### (2) If in rospect of any entertainment to which

```
`admi6si.Jn` `is` `gouerully` 011 `p[l.J{ment,` `o.ny` `pers~n` `is`

`admi tted` `freo cf` `charge or at` `a roduced` `charge,` `he` slut.
```
             be 1,iable tc pay tho same nmount Jf ontertn.illments to.x

```
`o.s` wh ou Ld have `been` `pnyo.ble` `by him hnj` `he` `been` o.drn i, tte'
```
               0n full payment to the class to which he is entitle to
             be admittoJ.,

###### (3) Vfhere the payment for ndmission to all c>ntertn.

```
mo ri s `is` `I11D.de` `by` mo n.n.s `of` Q. `lurap` `sum` `pn.id` `n.s` 0. `subscrip`

`tiJn` `...)r` `c011trihutivll` `to` `nuy` `sc.ciety,` `or` `for` 0. `seaS')n`

###### ticket 0r fur the right o f ndmissi.on +o a saries of
 I entertainment or tv o.rry ,-,ntert:,tinmellt during 0. certain

`pariud` `nf time,` **sr** `for` (lllY `privilego,` `right,` `facilit,`

`t-r` `thing` o omb i.no d `vlith the` `right` o f `o.Jmissioll` `without`

C1 rouuced ch,;.rge, the ontGrtain

###### ments tax sh(1.J_l b-o paiu on the nrno uri t of the lump sum,
 but whore the Chio£ c</Illmiss i011er is, of tho o p Lrr i.ori thr


-----

_L_
```
                    tho payment of a lump sum or any payment for c

```
`ticket` `represcnts` `payment` `fOJ:(wthGr p r Lv i` Lo gc o I
```
                    rights. or purposGs besiS2S thG admission to c
                      Gntortainment~ or covers admission to o,n ontel
                       to.inment during any period fur which the tc
                      is not payable, the tax shall be charged on Sl
                    amount o,s appea.rs to the Chief Cemmissioner tc
                    represent the riGht of o,dmission to ent rtainr

```
`in` `respect` `of` `which` `the entertninmonts` _~ax_ `is`
```
                    payable.

###### 4. ]\1annor of admisf3ion n.rid paymGnt:-
                       Save as o t ho r-w Ls c p r ov a do d by this Reeul_').-

```
`no` `person,` `other` `tha.n` 0. `person` `who` `has` `SOme` `duty`

###### perform ln connection with thG entorto.inment or 0.
```
                imposod upon him by law, shall be admitted tc a.ny ,

```
`tainment,` `Gx~ept` `with` iJ, `tickpt`
```
                Gmpossed, engraved or-adhesive sto,mp (not previous
                used) issued by the Centro.~ Govornment for tho pur

```
"
```
                  of rGvenUG arid dG-noting that thG proper e n t o r-t n Lnrn

```
`tax` `payable` `,under` `section` 3 `has` `boon` `paid.`

5." `Penal ty-` `for n on c-po.yme n t of` **tnx:--**
```
                   el) No person liable to pay entertainments t
                        sho,ll enter or obtain o,dmission to an

```
`entertainmen~` `without` `payment` `of` `the` t

`le-viable` `under` `section` **3.**

( 2) `Any PGrson` `whc` `onters` "o r - `obtnj.ns` `ndmis[`
```
                           to an entertainment in contravention (
                        provisions of sub-section (l) shall,
                            convict ion be punisho.b-le \",i th fine wh:
                        may extend to two hundred rupees and E
                            in addition to be liable to pay the o i
                           tainments tax levi[,blo under soction :

###### (3 ) If any person lio.~lo to pay ontortainmel

```
`tax` `is` `admitted` `,to` n `plo,cG` `of` `enterto.`
```
                        mo n b without pCtymont of- the tax lovaa'
                        under section 3 tho proprietor of the
                           ontert~inmont to which s~ch person is
                         ~dmitted shall, on conviction be puni
                                                                                             ,for every such offence w'i th f'ine whic

```
~ **..**

"

.~ .


-----

5

`Gxtend` `to` `five` `hundrud` rur>G(~ s.
```
                                     (~) Notwithstanding
               anything cont~iried in any othor lnw, but without pre-
              judice to the provisions of subse~tion (l) of section

```
5, `the` `dist:±ict magistrate` `may,` _a;y_ `or(':o:::,~` `revoke` `or`
```
                suspend may licence fo r- an entert[!.inment e:ranted undor

```
`any` `law` `for` `tho` `time` `being` `in` `force` if `tho` `proprietor`

`of such` `entertc.~nrnel1:t` `is` o orrv i.ot e d `under` `tho` `provisionG`
```
                of this Rogulation.

```
( 2) `An` `order` `made` `under` [e ]ub [-]--- [. ] [S0 ] [ob ] [i ] `[o][n ]` (l) `shall` `be`

`sorvod` `upon` `tho` `p~opriotor` by `delivering`
```
                          or tendering it to him or~ if it cannot
                        be so delivered ~r tundurod~ by affixing

###### -_ o:£" the premises

```
vrh o r-o the `el'"-::;or~~i?nne-ig,,_t__=h-s` heJ_d.

`unG_ er` `sv b -sGC~l.` `On ,` `\ I` _l' )_ `Hhithin` `one`
```
                       Donth of its service upon, him, appeal
                          ~hcroY~am to tho Chief Comolssioner whose

```
d o c i.o Lon `in` `th0` `!,lattOY'` `s:-lC!.ll` `be` f `Lria L,`

`Prohibition` `aeainst` `re-snlc` _J~_ `ticket--`
```
                           (l) Notwithstanding anything contained in any

###### h'.1' for tho time JC il':.g in force c.. ~cickot
                         f8r adoission to aU Gntarta~nment sholl
                       no~ be :co-sold ~or pro~it.

```
(2) `Whoever` `re-sells` `en~-` `ticket` ro r `.J.dmission` `to`
```
                       nn entertainment for ~roflt shall ~n
                          c oriv i.c+ci ori be pUllisl:'ntle '-1-~th f'inG which

```
IT'..:J.y `oxtend` `to` `-:;` h) `h und` `io d` `rU;?e2s.`
```
                  8. Exemptions:--

```
`(l)` `The` `eliltcrto.inmentc` `c o.x` SllGLL `n oc` `be` `cho.:cged`

**.....** **__**

011 `payments` `for` `o.c:missiGr_` `to` `o,ny` `cnterto.in·`

`mo ri t;` `"There` _t~........c.u._:'.,.,=:~ `::oomissioner` `is`


-----

6

(0.) `the` `whole` `f` `ghe to.kines` `thereof` `are`
```
                                  devoted to philnnthropic, religious
                                re-charit~ble purposes without any
                              cho.rc;e or: ·the takings f'or o.ny expenses
                                   of the entertainment; or

```
`(b)` `the` `enterta.:nment` `io` `o~` 0. `wholly` `educa-`
```
                               tional ch0racter~ Or
                             (c) the entertainment is provided for partl3
                                  educational or partly acientific pur-

```
`poses` `by` 0. `society` `not conducted` `or`
```
                              est~blishod for profit. or

```
`~(i)the` `entertainment` `is provided` `by` 0. `socie`
```
                              which is est.__..blished solely for the

```
`purpose` `of` `promoting` `the` `interests` 0:

`o.ny` `ir..d"l:.str;r` `including` (1 `P.J.O,nufncturi`
```
                               industry, or of agriculture or o.ny
                              branch of any industry or o.gricultu~
                                  or of ~ublich h03lth~ and which is J
                                   conducted or established for profit
                       (2) Where the ChLef Co~missioner is satisfied

```
`that` `tho` w ho Le `of/the` `not` `proceeds` `of` `nn`
```
                              entertainment are devoted to philnnthrop:

```
`re ligious` OJ_1 `c ho.r-L tab 10` `purposes` `and` `tho.`
```
                               c::11culating the not proceeds not more th
                              twenty-five percent. of tho gross proceE
                          hove beon eeducted on account of tho e~
                              of the enterto.inmontp he sho.ll reply to
                           proprietor the omount of the enterto.inrr
                              tax paid in respect of tho ontortninmer

###### (3) The Chief Cor:lr:1isB icmer mo.y , by gonero.l
                          speciol order for rensons to be record,
                              exempt any entertainment ar closs ~ e
                              toinments.from liability to the entert

 tax.

 9. Manner ot recovery of' entertainments
                          Any sum due on account of entertainmo
                       tax shall be recoverable by tho Chief Commissj
                    in the same mo.nnor as on arre::1r of land r-o vo m

```

-----

(

###### J. POVlGr of en,try:--
```
                   (1) Any officer authorised by the Chief

```
`Coomissioner` f `o r-` `tthG` `purposo` `may` `enter` `any,`
```
                      place of entertainment while the enterta:i,n-
                     ment is proceeding or o.n;y p La c e ordino.rily
                     used as a place of entertainment at any
                      rcasono.ble time, with a view to seeing whether
                     the pro'Visions of this Regulo.tion or any rules
                     made there-under are beina ~ comp~ lied with.

```
(2) `If` `any` `person` `prevents` `or` `obs~ructs` `the` `entry`
```
                        of nny officer so authorised be sho.ll in
                     addition to c],ny other punishment to which he
                     may be liab 10 under any law for tho time
                      being in force 9 be liable on c o rrv i.ot Lo n b o f o r-e

```
`a magistrat2` `to` _a_ `fine` `not excceding` `two`
```
                     hundrod rupees.

###### (3) Every office authorised under this section

```
`shall` `be` `deemed to be` 0. `public` `servant` `within`

`the` `meaning` `of` `section` 21 `of` `the Indian` `Pennl`
```
                        Code (Act XIV of 1860).
                 11. Pow(~r to mo.k c rulos:-
                            (1) Tho Chief Commission~r mo.y J:lC\.ke ru~es
                      for Gecuring th~ payment of the enmertainments

```
`tax` `and` `genero.lly` **for** `co.rrying,` `·into_off'ect` `the`
```
                     provisions of this ;Regu~~tion, o.nd in po.rticuL~r-

###### (0.) for the supply and usc of stam~G or
                                  stamped tickets or for the sto.mp-
                               ing of tickets reQuired to be
                                 stamped o.nd for securing the dofo.ce-
                              ment of sto.mps when used,
                           (b) for the use of tickets cover~ing the
                                 o.dmission of ~ore thnn onG person
                                                                                'o.nd the calculntion of the tax
                                 thereon, and for the payment of th
                                  tax on the transfer from one part
                                 of a place of entertainment to

```

-----

8
```
                            another and on payments for sents
                               or other accommoda.tion,

```
(0) `for` `controlling` `the` `usc` `of` `barriers`

_I_

_I_ `or` rne c.ho ri Lc r-L `(~-:-cont~ivo.nceG`
,
```
                              (including tho provention of the

```
`usc` `of` t h e `.~me` `barrier` `or` `mcchan-`
```
                               ica.l contrivnnco for p~yments of
                           a differont a.rnount) and for securing
                             proper rGccrds of admission by mOo.ns
                               a£ barriorG ox mGchanic(l~ contrivnn-
                                  eGS;
                                  (d) for the renew(ll of damgccd or apoild
                               stamps and fOr the ~rocedurc to
                             be followod on Gpplico.tions for
                             refund under this ReguJ_ation or
                                         (lny rules ma.de th2reunder;

###### (0) for tho kecp~ng of nccounts of 0.11
                               stnmps us~d under this Regulntion~
                       (f) for the prosontntion nnd disposal of
                               o.pplic~tions for exemption from

```
`paymdnt` `of` the `cntort:-l.inments` `tnxs`

`or` `for the r-o f urid` t `ho r-o o r,` `made`

`under` r.h c " p.r `o v i.a` i.orio o f `this` `Reg.-`
```
                             ulntion or ~ny rules m~de thercunde
                            and

```
(g) `for the` `exemption` `from` `e~tertninoentQ`
```
                               tax o~ (lny cdQGS of ~ho audience ox
                               spcctntors.

###### (2) If [Ul.y person nuts in c ont r-n vc n e t Lo n of,
                        fails to comply with, any rul~ made under
                          section, he shall on ~onviction befor8 a
                                rn.::Le;istrnte, be li~_lble in respect of each

```
`offence:` `to` 0. `f:::":;.w` `nO'G` o x o o c d i.rig `tltlO` `hundr`
```
                       rupees.

###### 12. power to C~ief COmmiBGio~Gr to ~al0gntG
                   certa.in powers;

```

-----

###### ( l)

, . ( 2)

###### ------~--- __ .----- -----
# ------

1
```
            2 Sub-sec(~).f "ec.3 of the Quia Regu~atiOR aub"titu'
               by the A~N Ia~nds Entertainments Tax (Amendment)
              Rogu~ation,1979(6 of 1979) pub~iahei i~ the Gazette
               Inaia, ~xtrnorjinnry, ~nrt II, ~ec.l «Btei 12-7-197'

###### ana. cQuse" into fc»rae on anti. fr.m 1 at io.y .f Janu.ur:
             ns the date app.inte. by the Centrn~ G.vernment vii,

```
                                      - .
```
              GOI's Notification S.O.No.~-1023/1/78-UTL at.20-12-
               pug~iske. viae i~ AamR's n.tificatio~ N •• 5/80/F.N ••
                ·80-~ub it.23-1-1980 in A&N Go.~ette EO.No.l1 at.5-2-
          LThe pr.viiiscna .f the 80.i. Regu~ation n~so maae app~ic;
              the Hea quartera .f Bamboof~nt. Wimber~gunj. R~nga
              Mayabunder,Dic~ipur,Ca* Nicobar, Kamorta, QAt C~mpb,
                in o.d~ition t. tho Hoa.qUarters area aa apecifiea i

```
`8choliule to the sQ.i •.` `Regula ti.m viie` Aa.m·u 'a `Notific`
```
              No.43/704/F.N •• 19-04/73-704··Pub "t.28-2_;-1974 publiiJhel.
              same •. ate in A&N Gazette, HO.N •• 41~/.
              provisi.ns .f the ani •• Regulations alao further m
              applicable t. the School 'LiRe, Pahar£a.u an •. ?r.the
              rena vite Ai.R'S Noti~icati.n No.132/77/p.N •• '9-1~
              dt.7-7-1977 pub~ishe. in A&N Gaaott~, BO.N •• 129 .u
                 ~Qme .ate~7 .

```

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