Académique Documents
Professionnel Documents
Culture Documents
EXTRAORDINARY ISSUE
1937
Agartala, Monday, March 30, 2015 A.D't Chaitra 9,
S. E.
GOVERNMENT OF TRIPURA
LAW DEPARTMENT
SFCRETARIAJ i AGA.BTALA
8(76)-Law/Les-t/2O14
NOTIFICATION
the assent of
The following Act of the Tripura Legislative Assembly received
overnor on27-Q3-2015 and is hereby published for General Information'
D. M. JAMATIA
L.R & SECRETARY, LAW.
GOVERNMENT OF TRIPURA
A' D'
March 30, 2015
Issue'
Tripura Gazelte' Extraordinary
,l
3t
4 OS' 2OL4'
TRIPURA ACT NO'
ACT'
TAX (AMENDIVIINT}
20-1'4
TRTPURA ENTTRTAINIVIENT
AN
ACT
Tax Act' L997 '
Entertainment
to amend the Tripura
' the Tripura
to amend
expedient
felt
is
WHEREAS it
tainment Tax
P,.ct' 1997
'
BEitenactedbytheTripuraLegislativeassemblyinthesixty
as follows:India
sixt
of
ye^r of Republic
1.
cornfirencetnent:
$hort title and
i}ThisBillmaybecalled{,fheTripuraEntertainrnentTax
2OL4" \
[Amendment)
Act'
of Tripura;
whole
ii) lt extends to the
I
^{ its
date ur
the
from
into force at once
corne
shall
It
iii|
Gazewe'
Offrcial
publication in the
Section 1:
Arnendrnent of
Act')' after the
InSub-section(1}ofSectionloftheTriprrraEntertainment
'Principal
as
to
rr211111serY1erlt"
(hereinafter referred
word'
Ta-x Act, LggT
*o'a
r,nord
shall
pura Gazetle'Extraordinary
drnent of Sectiorr
lssue' March
2"
tne
Principal Act' after
tkre
of
2
Section
ln sub-section (<1) of
and before the
network"
television
expressions "cable
entertainrnent" the
of
class
other
"arrd any
prowided
expressions
ii)
After sub-section
be inserted' as under:shail
and'(n)'
namely '0)" ';i
*(l)_.DT}Isenricesl6eaftsdistributionafmulti-channel
-o'"
televi
*il::-:i*
sion
:;:;'::-'iil:T;--1
]ox .: i::'.i:.'':"T:;,;:
as cabie
arr intermediary
such
,,
oPerator
signals
who recer'ves the
person
a
,,(m) - {subscribern rnearrs
services from directvalue-added'
and
indicated by
of television networks
broad ca'sting .service^ "t ::te
to-Lrome (DTH)
'" tiansmitting it to
further
withor'rt
to the service provider'
hrim
each r'oom or
Restaurartt
or
Hotel
of
case
Explanation - In
premises*b;t;*'*"truor'Jltt"ttohomebroadcasting of tLre
tT^it;prietor rooms
service*"'*J"'"Jtn"flbetreatedasaleparateplace-of
for that ;;;
entertain*t"t--*ttJ shali u" i'nt subscriber for all the
of the direct to home
Hotel o' n"o'*t'l*t receive
";;;Jor prernlses thal
broaclcasting servtce'
Issue' March
Tripura Gazette,Extraordinary
r
n:leilrts
'(n) - *Iultl. s'gstef'|' opera'tar'
person engaged in
thebusinessofreceiuingand'distributingsatettiteteleuisiott
sigrtats,cont'rnunicationnetwork'inctudingprodttctionand
"
s and p ackag e s'
trants mis stort of p ro grarrLme
endment of Sectlon 4:
the expressions, "ProPrietor
In Section 4 of thre Principle Act'
tax at such rate
network shall be liable to PaY
f a cable television
in
television network as sPecified
cable
suctr
to
strbscriber
for every
the
sleall be substituted bY
Act"
this
to
attacrred'
the sclredule
follorn'ing exPressions: -
..Proprietorofacabletelevisionnetworkshallbe}iabletopaSl
taxatsrrcLrrateforeverysubscribertosrrckrcabletelevision
networkasspecifiedinthesctred'uleattackredtothisActand
ctrarges paid' to the
shall provide a receipt against
as rrray be prescribed'"
s*bscriber/cr-rstomer' in the forntat'
5.
4*4:
AfterSection4ofthePrincipalAct'anewSection'4A'shrall
be inserted as follows:-
*4A_Thedea]ersofDTH{direct-to*horne)serviceprovider
shallbeliabletopaytaxatsuchrateasspecifiedinthe
Sctredrrleattach"edtothisActonanyarnotrntcollectecfr.orn
DTH service provided and
against
subscriber
tnet
f
thre custo
thre
charges paid'
shrall provide a receipt against
as may be prescribed.,,
subscriber/ctrstofflefr irl the fortnat,
Tripura Gazette,Extraordinary
6.
Issue' March
4^B:
Q'
be
'inserted as
Ilows:-
'
NottpittzstandtrLg
Sgsterr. Opera'torI&ultt
rrrr'
Tax
"48
and 44' there shall' be leuied
4
sections
in
angthing eontained
scheduLe
rqte as specified in the
the'
at
tax
a
and collected
receiued bA & Mutti
amourrts
t?rc
or\
Act
attaclrcd" to this
Sgstetn()peratortou-lardsdistnbutittgsatel|itete|euision
inctuding production and'
network'
si.gnals, commttn'ieation
Multi
and packages qnd a
programrrles
af
h-ansmission
Sgstemoperatorshattprouideareceiptagainstchargespaid,
as maA be
the
format"
in
to the subscnber/ ct'tstomer'
Dresctibed'"
7.
Registratlon -
as rnay
after sr'rch enqrriry'
satisfied
is
authority
l2l If the said
bedeernednecessary,t}ratanapplicationforregistrationis
to ttre applicant and
Registration
grant
in order' tre sLrall
issueaCertificateofRegistration'intheprescribedformas
thris AcU
cer Rules made rrnder
maA,
system
rator (MSO) required to file return under sub-section (2) shall
ay the full amount of tax payable according to the return into the
March
ripura Gazette,Extraordinary Issue'
9.
Theexpressions'insectionL8ofthePrincipalActshallbe
bstitutedwitttttrcfollowingexpressions:-
revisedreturninaccordancewiththeprovisionsofthissubsection,suchinterestshallbeleviedbytheCommissioneror
in this beha-lf by him'
any officer autho r\zed'
thirty days;
in respect of a period of
is
defaults
of
period
(b) urhrere the
the interest shal1 be computed
Iess tkran one month'
ProPortionatelY'"
10
Amendment
of Schedule:
,lgg.
Entertainment Tax Act'
Tripura
ofthe
2g
After section
theexistingScheduleshalibesubstitutedbythefollor,vingnew
Schedule:
(scHPPVr,B
Rate of Entertainrnent Tax
Nature of Errtertalnment
ZAo/o
Admission to cinematograPhic
exhibition inchrding
video
bY
Non-AC tralls can be taken
11 t.rYr rvLvr in addition'
thre ProPrietor
I IIfg
shrows.
"""*t
ditio n ar racili tie s sh
or ad,:::^Y,":*t:t"t""3;l
";;'lror..*,
of *1i -'::*"*""r1T:H
to retain,
Tr"iffifi:fi #ff
a-11
r::
"1,
under ttre provlslc
collected'
tax
does
entertainment
date when sucFr arnount
sulh
till
or
years
two
of
tn'
period
a
i"1!"t.1
amount
totat
not exceed ttre
:::J:,:fi':;;;:t
be entitled.
;*'JJiTl"""".'o" I ;;""+t:"rt"l'
;ffi;;;.
<ffi
r-"-r= iftu.n
ffioo/-
Rs'
incase
similar
of theatrica-l and other
than
other
performarrces
exhibitions
cinematogSaPhic
bY
arid. video shows organised
Cultural GrouPs'
2Qo/o
,1--
!
I
'n
ach)
Exem?ted
10%subscriPtion subject to a
minirmrrn of Rs' IO /- Per
subscriber Per month'
subscribers'
(b)
Rs.SO/
I
I
(Iu'
soi
D. M. JAMATIA
L.R & SECRETARY, LAW.
GOVERNMENT OF TRIPURA
Prinled ut t{te
Aonialo.