Nagpur Municipal Corporation Theatre Tax Rules

The Nagpur Municipal Corporation Theatre Tax Rules

Published vide Notification No. G. N., L. Section G. & P. H. D., No. NMC. 2758/C, dated 12th December, 1958 (B. G., Part 1, A. N. D. S., page 353)

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In exercise of the powers conferred by sub-section (3) of section 114, read with clause (g) of sub-section (2) of section 114 and clause (e) of subsection (2) and sub-section (4) of section 420 of the City of Nagpur Corporation Act, 1948 (Central Provinces and Berar Act No. II of 1950), the Government of Bombay hereby makes the following rules for regulating the imposition, assessment and collection of a tax known as "theatre tax" within the limits of the City of Nagpur, namely :-

1. These rules may be called "The Nagpur Municipal Corporation Theatre Tax Rules".
2. Definitions.- In these rules, unless there is anything repugnant in the subject or context -

(1) "cinema" means a representation on a screen of a real or imaginary incident by means of a photographic film.

(2) "cinema Class I" means any cinema which is not Cinema Class II.

(3) "cinema Class II" means any cinema of which the rate of admission for the lowest class is below four annas (twenty-five naye paise) and for the highest class does not exceed rupee one and annas four (twenty-five naye paise) only. These rates are inclusive of any entertainment duty or tax imposed by State Government.

(4) "drama" means any stage representation by persons of incidents, imaginary or real, and includes a mimic drama in which dummies are used as dramatic personages and includes a musical concert or acts of jugglery.

(5) "circus" means any amusement in which horsemanship or acrobatic and other feats of bodily exercises are exhibited but this does not include one-man show such as cycle jump, motor-cycle jump.

(6) "tamasha" means any ancient form of popular entertainment which depicts the customs and manners of the society through a medium of a farce, mimicry, conversation, music or Navatanki.

(7) "each performance" means and includes every performance given in the course of a single day or night, be there one performance or more, to attend which a separate charge is made for each performance.

(8) "nominal charge" means any charge not exceeding annas two (twelve naye paise) for admission of an individual to attend the performance.

(9) "a proprietor, secretary or manager" includes any person responsible for the management of such performance, and shall also include a commission agent or contractor or any person who receives as an owner, partner or servant, the whole or part of the earnings of such performance or any person who issues passes or tickets or signs the handbills of such performance.

[3. Subject to the provision of rule 4 below, a tax called Theatre Tax shall be imposed by the Corporation of the City of Nagpur under section 114(2) (g) of the City of Nagpur Corporation Act, 1948 on each performance of a Cinema, Drama, Circus, Carnival or Fete, Tamasha, music concerts, wrestling performances and any other performance of amusement or entertainment as specified below :-

4. The theatre tax shall not be leviable in respect of -

(a) any entertainment or amusement for admission to which no charge is made or only a nominal charge is made

(b) any entertainment or amusement which is not open to the general public on payment.

5. (1) To enable him to determine the liability for the payment of the "Theatre Tax" leviable in respect of any performance of amusement or entertainment and the person liable for the payment of the said tax, the Municipal Commissioner or the officer empowered by him in this behalf may require the owner or occupier of the place of performance of amusement or entertainment or any other person exercising any powers of supervision or control thereof to furnish within such reasonable period as the Municipal Commissioner or the officer empowered by him in this behalf may specify with information or with a return signed by such owner, occupier or person-

(a) as to the name and place of abode of the proprietor, secretary or the manager;

(b) as to the other details which may be specified and required for purpose of determination of liability for the payment of "Theatre Tax".

(2) Every person on whom such requisition is made shall be bound to comply with the same and to give correct information or to make a correct return to the best of the knowledge or belief.

(3) The Municipal Commissioner or the officer empowered by him in this behalf may also, for the purpose aforesaid, make an inspection of any place of performance of amusement or entertainment.

6. The tax shall be payable by the proprietor, secretary or manager of such cinema, drama, circus, carnival or fete, tamasha, musical concert, wrestling performance and other entertainments.
7. The theatre tax shall be payable at the Chief Municipal Officer or at such other place or places as the Municipal Commissioner may from time to time appoint in this behalf at least twelve hours in advance of the commencement of the performance in respect of which the tax is due by the person responsible for the management of such performance.
8. The Municipal Commissioner may arrange with any person liable for the payment of theatre tax in respect of a series of performances intended to be given of any amusement or entertainment for the payment by such person in one amount for such series extending over not more than one month at a time in lieu of separate payment for each performance.
9. If the theatre tax is not paid in respect of any performance, the Municipal Commissioner or the officer empowered by him shall, by written notice, call upon the defaulter to pay the amount due within such period as may be specified in the notice and may, if the payment is not made within the specified period. recover the amount by distress and sale of the movable property or attachment and sale of the immovable property of the defaulter as if the amount were property tax due from him.
10. (1) The Municipal Commissioner or the officer empowered by him shall refund the amount of the theatre tax paid in respect of any particular performance, if he is satisfied, on the evidence placed before him and after such further enquiry, if any, as he may deem necessary, that such performance did not actually take place, and that the amount, if any collected from intending spectators, has been refunded in full.

(2) It shall be in the discretion of the Municipal Commissioner or the officer empowered by him to disallow any claim for refund of tax, unless an application claiming such refund is made to him in writing within three days of the day on which the intended performance in respect of which the tax was paid was clue to take place or within seven days of the date of performance, as the case may be.

11. The Municipal Commissioner may. in his discretion, exempt any performance from payment of theatre tax, the net proceeds of which are devoted to a public charitable purpose and provided that the whole of the expenses of such a performance do not exceed 20 per cent, of the gross receipts.
12. In the event of any breach of any rule relating to the theatre tax, the offender shall, on conviction,

(a) be punished with a fine which may extend to five hundred rupees and, in the case of a continuing breach, with a fine which may extend to fifty rupees for every day during which the breach continues alter conviction for the first breach; and

(b) be punished with a fine which may extend to fifty rupees for every day during which the breach continues after receipt of written notice from the Municipal Commissioner or the officer empowered by him in that behalf to discontinue the breach.

13. These rules shall come into force with effect from 1st January, 1959.