CHAPTER 104
ENTERTAINMENTS TAX ACT

[SUBSIDIARY LEGISLATION]

INDEX TO SUBSIDIARY LEGISLATION

   ORDERS

      The Entertainments Tax (Declaration of Night Clubs) Order

   REGULATIONS

      The Entertainments Tax Regulations

ORDERS

THE ENTERTAINMENTS TAX (DECLARATION OF NIGHT CLUBS) ORDER

(Section 2(1))

[1st July, 1970]

G.N. No. 175 of 1970

   1. This Order may be cited as the Entertainments Tax (Declaration of Night Clubs) Order.

   2. Every premises or part of premises forming part of an hotel, restaurant or other like establishment, shall be deemed to be a night club during any time between the hours of 6 p.m. on any day and 6 a.m. the following day, when any ball, dance, musical performance or stage show is taking place in the premises or, as the case may be part of it.

REGULATIONS

THE ENTERTAINMENTS TAX REGULATIONS

(Section 20)

[1st July, 1970]

G.N. No. 170 of 1970

1.   Title

   These Regulations may be cited as the Entertainments Tax Regulations.

2.   Interpretation

   In these Regulations "the Act" means the Entertainment Tax Act *.

3.   Return

   (1) Every proprietor of a scheduled entertainment shall, within twenty-one days–

   (a)   of the commencement of the Act; or

   (b)   on commencing to perform a scheduled entertainment,

whichever is the latter, submit to the Commissioner a return in the prescribed Form E.T.01 together with such further particulars as the Commissioner may require.

   (2) Where a proprietor has submitted a return under subsection (1) and any change occurs in any of the facts the particulars of which have been given in the return the proprietor shall, within fifteen days of that change, notify the Commissioner in writing of the change.

   (3) Every proprietor of a scheduled entertainment shall–

   (a)   submit to the Internal Revenue Officer at the station where an entertainment takes place a monthly return in the prescribed Form E.T.02 to reach the Internal Revenue officer not later than the seventh day of the month following the month to which the return relates;

   (b)   attach a certificate from the printers certifying the number and quantities of the tickets of admission printed for the entertainment during that month.

4.   Tickets

   (1) All tickets issued for a schedule entertainment shall be numbered consecutively and there shall be printed on each such ticket the price of admission, if any, and a statement whether the price is inclusive of the entertainments tax.

   (2) Every proprietor shall cause to be affixed to every ticket issued for any scheduled entertainment a revenue stamp purchased from an Internal Revenue Office of the value of the tax payable.

   (3) No proprietor shall purchase any revenue stamp used for the purposes of subsection (2) except from an Internal Revenue Officer or a person duly appointed by him, in that behalf.

5.   Admission

   (1) Subject to the provisions of these Regulations no proprietor shall deface, cut or tear any ticket before it is issued to the person admitted, or any revenue stamp before the ticket to which it is affixed is so issued or admit any person to a scheduled entertainment with a ticket bearing a revenue stamp which has been defaced, cut or torn.

   (2) Every proprietor shall, upon issuing a ticket for admission to a scheduled entertainment cancel the ticket by affixing a date stamp on it or by writing on it the date of the scheduled entertainment in respect of which it is issued.

   (3) No person being the holder of a ticket bearing a revenue stamp issued for the purposes of the Act, shall deface, cut or tear the ticket or the stamp affixed on it.

   (4) The proprietor shall cause the counterfoils of the tickets to be collected immediately before the admission of persons to a scheduled entertainment.

   (5) Every person admitted to a scheduled entertainment shall retain the ticket issued to him till the end of the entertainment.

6.   Refund

   (1) After the conclusion of an entertainment in respect of which entertainment tax has been paid, a refund of the tax paid on unused stamps may be claimed from an Internal Revenue Officer provided–

   (a)   that the claim is made within a week of the conclusion of the entertainment;

   (b)   that no refund shall be made in respect of defaced, cut, torn or cancelled stamps.

   (2) Every application for repayment of entertainment tax shall be made in such form as an Internal Revenue Officer may require, and the applicant shall furnish to the Internal Revenue Officer all particulars required by him in relation to the repayment.

7.   Exemption

   (1) An application for exemption under section 7 of the Act shall be made in the form which the Commissioner may require, and the applicant shall furnish to the Commissioner all particulars which he may require in connection with the said application.

   (2) Where the Commissioner is satisfied that, having regard to the provisions of the Act, entertainments tax is not, or if certain conditions are complied with will not be, chargeable, he shall grant to the applicant a certificate in writing to that effect.

   (3) Where any certificate is granted, the Commissioner may, if he thinks necessary so to do for the protection of revenue, require the proprietor to comply with any conditions specified in the certificate, and it shall be the duty of the proprietor to comply with the conditions so specified.

8.   Notification holder of premises

   The landlord of any premises not being by a proprietor of a scheduled entertainment shall, where he hires, lets of leases the premises to a proprietor of a scheduled entertainment for the purposes of a scheduled entertainment taking place there, inform the Commissioner of the hiring, letting or lease not later than three days after that hiring, letting or lease.

9.   Production of tickets

   A person admitted to a scheduled entertainment shall, upon demand made during the course of or immediately before or after the entertainment, produce to a police officer or a person authorised in writing in that behalf by the Commissioner the ticket by which he was admitted.

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