(W.P. Act X of 1958)
[23 April 1958]
An Act
to consolidate the law relating to the levy of a duty in respect of admission to entertainments in [3][the Punjab].
Preamble.–
WHEREAS it is expedient to consolidate the law relating to the levy of a duty
in respect of admission to entertainments in the [4][Punjab]; It is hereby enacted as follows:-
1. Short title, extent and commencement.–
(1) This Act may be called the [5][Punjab] Entertainments
Duty Act, 1958.
(2) It shall come into force at once.
2. Definitions.– In this Act, unless there
is anything repugnant in the subject or context,–
(a) “admission to an entertainment” includes
admission to any place in which the entertainment is held;
(b)
“Collector” means an officer appointed by the
Government to discharge, throughout any specified local area, the functions of
a Collector under this Act;
(c)
“Commissioner” means an officer appointed by the
Government to discharge the functions of Commissioner under this Act in any
specified area;
[11][(d) “Entertainment” includes
any exhibition, performance, amusement or horse racing to which persons are
admitted on payment;]
(f)
“payment for admission” includes–
(i)
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
duty or additional duty is required;
(ii)
any payment for seats or other accommodation in a place
of entertainment; (iii)
any payment for any purpose whatsoever connected with an entertainment
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;
(g)
“prescribed” means prescribed by the rules made under
this Act;
(h)
“proprietor” in relation to any entertainment includes
any person responsible for the management thereof;
(i)
“seats” include standing accommodation;
(j)
“ticket” means a ticket indicating–
(i)
the class to which the holder of the ticket is entitled
to admission;
(ii)
the amount paid or payable for admission and in case of
any holder of the ticket being admitted without making payment therefor the
amount otherwise payable for admission; and
(iii)
the entertainments duty paid thereon.
3. Duty on payments for admission to
entertainments.– [16][(1) There shall be levied
and paid to the Government on all payments for admission to any entertainment,
a duty, hereinafter referred to as the „entertainment duty‟, [17][at the rate of [18][[19][twenty] per cent] of such
payment excluding the amount of the duty].
[21][Provided that, for a
period of five years, the entertainment duty shall be levied and paid to the
Government on all payments for admission to cinema houses at the rate of thirty
per cent of such payment and shall be converted into a fixed charge per day in
respect of different categories of cinema houses, screening or exhibiting
movies. The Government shall determine the categories of cinema houses and fix
per day the rate of entertainment duty for each cinema:]
Provided [22][further] [23][* * *] that where the
proprietor of an entertainment admits any person to any place of entertainment
without any payment or on payment of an amount less than the amount normally
charged for admission thereto, the entertainment duty shall nevertheless be
levied and paid on the amount which would have been normally charged for
admission to that place.
Explanation I– In case there be
different classes in connection with an entertainment the phrase “place of
entertainment” means the class to which a person is admitted.
Explanation II– The fact that any
such person as is mentioned in the proviso to this sub-section has been
admitted to a class more advantageously placed for viewing the entertainment
than the class to which the others making larger payments are admitted, may be
taken into account for determining whether the payment made is not that
normally charged] [24][:]
[25][Provided further that if
the amount of duty at the aforementioned rate is not a multiple of ten paisas,
the amount of duty shall be rounded to the next higher multiple of ten paisas.]
(2) Where the payment for admission to an
entertainment is made by means of a lump sum paid as a subscription or
contribution to any society or for a season ticket or for the right of
admission to a series of entertainments or to any entertainment during a
certain period of time or for any privilege, right, facility or thing combined
with the right of admission to any entertainment or involving such right of
admission without further payment or at a reduced charge, the entertainments
duty shall be paid, on the amount of the lump sum; but where the Government is
of the opinion that the payment of a lump sum or any payment for a ticket
represents payments for other privileges, rights or purposes besides the
admission to an entertainment, or covers admission to an entertainment during
any period for which the duty has not been in operation, the duty shall be
charged on such amount as appears to the Government to represent the right of
admission to entertainments in respect of which the entertainments duty is
payable.
[26][3-A. Duty on special classes of
entertainment.– Notwithstanding anything contained in section 3, the duty
on the entertainments mentioned in column No. 2 of the following Table shall be
charged at the rate mentioned against each entertainment in column No.3:-
|
Sr. No.
|
Entertainment
|
Rate of duty
|
|
1.
|
Admission to horse racing
|
Two hundred percent of the payment for admission or two
hundred rupees per admission ticket, whichever is higher.
|
|
2.
|
Circus
|
No duty
|
|
3.
|
Fashion show
|
Twenty
percent of the total amount paid to the owner or management of the premises
or total expenditure made by organizer or sponsor, whichever is higher.
|
|
4.
|
Musical show
|
Twenty percent of the payment for admission in a musical
show where admission charges are five hundred rupees per person or more.]
|
4.
Liability of
complimentary tickets to entertainment duty.– Entertainments duty shall be
levied and paid on all complimentary tickets issued by the proprietor of an
entertainment for any performance:
Provided that,
subject to such conditions as may be prescribed[27], no such duty shall be
charged on complimentary tickets issued to representatives of the press:
[28][Provided further that no
duty on admission to an entertainment shall be charged from a bona fide proprietor of that
entertainment of his spouse or children subject to a maximum of four persons in
a show.]
5.
Method of
levy.– (1) Save as otherwise provided by this Act, no person shall be
admitted on payment to any entertainment where the payment is subject to
entertainments duty except–
(i) with
a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not
before used) issued by the Government for the purposes of revenue and denoting
that the proper entertainments duty has been paid; or
(ii) with
a ticket sealed or printed in the manner prescribed by rules framed by the
Government.
[29][(2) The Government may,
by an order in writing, require the proprietor of any entertainment in respect
of which the entertainments duty is payable under section 3, or on the
application of any such proprietor permit him, on such conditions as the
Government may prescribe, to pay the amount of the duty due– (a) by a consolidated
payment; or
(b)
in accordance with returns of the payments for
admission to the entertainment and on account of the duty; or
(c)
in accordance with the results recorded by any
mechanical contrivance that automatically registers the number of persons
admitted.]
(3) The provisions of sub-section (1) shall not
apply to any entertainment in respect of which the duty is payable in
accordance with the provisions of sub-section (2).
[30][6.
Penalty for non-compliance with sections 4 and 5.– If any person is
admitted to any place of entertainment and the provisions of section 4 or
section 5, as the case may be, are not complied with, or the payment of
entertainments duty is otherwise evaded [31][* * *] the Collector
shall, in addition to the recovery of the entertainments duty evaded,
under-paid or not paid, impose on the proprietor of the entertainment, a
penalty not exceeding a sum of five hundred rupees, or a sum not greater than
five times the entertainments duty the payment of which was evaded, under-paid
or not paid, whichever is greater:
Provided that no
such penalty shall be imposed unless the person on whom it is to be imposed or
his duly authorised agent is given an opportunity of being heard by the
Collector or by an officer authorised by him in this behalf.]
6-A. [Mode
of levying entertainments duty on cinemas.] Deleted by the Punjab Finance Ordinance, 1971 (XI of 1971).
7.
Liability
for punishment.– When an employee of the proprietor of a place of
entertainment or a person acting on behalf of the proprietor has been found
guilty of any offence punishable under this Act, the proprietor, as well as the
actual offender, shall be punished for the offence committed: Provided that the proprietor shall not
be punished where he proves to the satisfaction of Court, or of the Collector,
that he had taken all reasonable precautions to prevent the commission of the
offence.
8.
Entertainments
for charitable or educational purposes exempted.– (1) The Collector may, on
such conditions as he considers necessary, exempt from liability to
entertainments duty any entertainment where he is satisfied that the whole of
the net proceeds of the entertainment will be devoted to philanthropic,
charitable, educational, athletics, sports, national or scientific purposes.
(2) Exemption
by Government.– The Government may by general or special order exempt any
entertainment or class of entertainments from liability to entertainments duty.
9.
Security for
observance of condition of exemption.– The Collector, or the Government,
when exempting any entertainment from liability to entertainments duty under
sub-section (1) or sub-section (2) of section 8, as the case may be, may direct
that the proprietor of the entertainment concerned shall furnish to the Collector
such security as he may require for ensuring the observance of the conditions
subject to which the exemption is granted.
10.
Security for
default in payment of duty.– Where it appears to the Collector, or to an
officer authorised by him in this behalf, that the proprietor of an
entertainment has wilfully failed to make suitable arrangements for the payment
of duty in accordance with the provisions of this Act, or it is apprehended
that he will not pay the duty in full, the Collector or the said officer may,
for reasons to be recorded in writing, call upon him to furnish such cash
security as he considers appropriate, failing which the Collector or the said
officer may direct that the entertainment shall not be proceeded with.
11.
Power to
make rules.– (1) The Government may, after previous publication, make rules[32] for securing the payment
of the entertainments duty and generally for carrying into effect the
provisions of this Act, which shall be laid before the Provincial Assembly at
its earliest session.
(2) Without prejudice to the generality of the
power conferred by sub-section (1) such rules may provide for all or any of the
following matters:-
(a) supply
and use of stamps or stamped tickets or sealing, printing or stamping of
tickets and securing of the defacement of stamps when used;
(b)
use of tickets covering the admission of more than one
person and the calculation of the duty thereon; and the payment of the duty on
the transfer from one part of a place of entertainment to another and on
payments for seats or other accommodation;
(c) controlling
the use of mechanical contrivances (including the prevention of the use
of the same mechanical
contrivance for payments of a different amount), and securing proper records of
admission by means of mechanical contrivances;
(d) checking
of admissions, including the requirement that the persons admitted to an
entertainment should retain their tickets or portions thereof and produce them
for examination by the checking staff;
(e) the
form, maintenance and production of accounts and the furnishing of returns by
the proprietors of entertainments;
(f) renewal
of damaged or spoiled stamps and the procedure to be followed on applications
for refund;
(g) keeping
of accounts of all stamps used under this Act;
(h) presentation
and disposal of applications for exemption from payment of the entertainments
duty or the refund thereof;
(i) exemption
from entertainments duty of soldiers, sailors and airmen [33][* * *] belonging to the
Defence Forces of Pakistan or of any foreign country; [34][and]
(j) prescribing the rank of
Excise, Taxation, Revenue or Police Officers for the purposes of section 12.
(3) If any person acts in contravention of, or
fails to comply with any of the provisions of such rules or any direction given
under section 10, he shall be liable in respect of each contravention, or
failure, to such penalty not exceeding five hundred rupees as the Collector may
determine.
12.
Power to
enter place of entertainment for purposes of the Act.– (1) The Collector or
any Excise, Taxation, Revenue or Police Officer not below such rank as the
Government may prescribe may enter any place of entertainment while the
entertainment is proceeding, and any place ordinarily used as a place of
entertainment, at any reasonable time, with a view to seeing whether the
provisions of this Act or the rules made thereunder are being complied with.
(2) If any person prevents or obstructs an
officer empowered under sub-section (1) from entering a place of entertainment
he shall, in addition to any other punishment to which he is liable under any
law for the time being in force, be liable, on conviction before a Magistrate,
to a fine not exceeding two hundred rupees.
13.
Recoveries.–
(1) The entertainments duty evaded or under-paid or penalty imposed shall be
payable within the time specified by the Collector.
(2)
If any sum payable under this Act is not paid within
the time allowed for its payment and the person from whom it is due does not
show cause to the satisfaction of the Collector, or any officer authorised by
him, why he should not pay the same, such sum (including the cost of recovery)
may be recovered under a warrant in the prescribed form signed by the
Collector, by the distress and sale of movable property belonging to such
person. The warrant may be addressed to an officer of the Excise and Taxation
Department for execution, and in executing it he may obtain such assistance
from other servants of the said Department as he may consider necessary.
(3)
Notwithstanding anything contained in sub-section (2)
any sum on account of entertainments duty or penalty under this Act remaining
unpaid shall be recoverable as an arrear of land revenue.
14.
Delegation
of Powers by the Government.– Any of the powers conferred and duties
imposed upon the Government by this Act may be exercised or performed, subject
to such conditions as the Government may prescribe, by any person whom the
Government may, by general or special order, empower in this behalf.
15.
Revision.–
(1) The Commissioner may, on his own motion, at any time, or on an application
made to him in this behalf within thirty days of the date of an order made by
the Collector, under this Act, call for the record of any proceedings held or
any order made by the Collector, for the purposes of satisfying himself as to
the legality or propriety of such proceedings or order and may pass such order
in reference thereto as he may think fit.
(2)
The application referred to in sub-section (1) shall be
written on standard water-marked plain judicial paper and stamped with a
court-fee lable of the value of rupee one and shall be accompanied by a
certified copy of the order sought to be revised and be presented by the
applicant in person, or through a duly authorised agent, or be sent under
registered post.
(3)
The day on which the order complained of was passed and
the time requisite for obtaining a copy of the order sought to be revised shall
be excluded in computing the period of thirty days under sub-section (1).
16.
Repeal.–
(1) The following enactments are repealed:- (a) the Punjab Entertainments
Duty Act, 1936[38];
(d) the
Bahawalpur State Entertainments Duty Act, 1948;
(f) the
Khairpur Entertainments Duty Act, 1945;
(2) Any exemption granted under any of the
enactments enumerated in sub-section (1) shall continue to be in force as if
the same were granted under sub-section (2) of section 8.
[1]
For statement of objects and
reasons, see Gazette of West Pakistan
(Extraordinary), dated 6th August, 1956, pp. 788-89.
This Act was passed by the West Pakistan
Assembly on 26th March, 1958; assented to by the Governor of West Pakistan on
17th April, 1958; and, published in the West Pakistan Gazette (Extraordinary),
dated 23rd April, 1958, pp.591-598.
[2]
Substituted by the Punjab Laws
(Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”.
[3]
Ibid.
[4]
Ibid.
[5]
Ibid.
[6]
Substituted by the West
Pakistan Entertainments Duty (Amendment) Ordinance, 1962 (XLIX of 1962).
[7]
Substituted by the Punjab Laws
(Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “West Pakistan”.
[8]
Substituted by the West
Pakistan Laws (Adaptation) Order, 1964, for “Special Areas.”
[9]
Inserted by the West Pakistan Entertainments
Duty (Amendment) Ordinance, 1969 (IX of 1969) and deleted by the Punjab Finance
Ordinance, 1971 (XI of 1971).
Substituted by the Punjab Laws (Adaptation) Order, 1974
(Pb. A.O. 1 of 1974), for “Government of West Pakistan”.
[13]
Inserted by the West Pakistan Entertainments Duty
(Amendment) Ordinance, 1969 (IX of 1969) and deleted by the Punjab Finance
Ordinance, 1971 (XI of 1971).
Added by the Punjab Finance Ordinance, 2001 (VI of
2001). Under Article 5A of the Provisional Constitution Order 1999 (I of 1999),
as amended, read with Article 270AA of the Constitution of the Islamic Republic
of Pakistan, 1973, it shall not be subject to any limitation as to duration
prescribed in the Constitution.
Added by the Punjab Finance Act 1992 (VI of 1992);
substituted first by the Punjab Finance Act, 2011 (XV of 2011) and then by the
Punjab Finance Act 2013 (XVI of 2013).
The words “or in the case of any cinema the
entertainment duty is not paid in accordance with the provisions of section
6-A”, deleted by the Punjab Finance Ordinance, 1971 (XI of 1971).
The words “in uniform” deleted by the West Pakistan
Entertainment Duty (Amendment) Ordinance, 1960 (XVI of 1960).
[35]
Inserted by the West Pakistan Entertainments Duty
(Amendment) Ordinance, 1969 (IX of 1969) and deleted by the Punjab Finance
Ordinance, 1969 (XI of 1971).
The Schedule was added by the West Pakistan
Entertainments Duty (Second Amendment) Ordinance, 1969 (XIX of 1969), and
deleted by the Punjab Finance Ordinance, 1971 (XI of 1971).
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