Updated: Saturday December 14, 2013/AsSabt
Safar 11, 1435/Sanivara
Agrahayana 23, 1935, at 06:34:14 PM
[1][1]The [2][2][
(West Pakistan Act X of 1958)
[
An
Act to consolidate the law relating to the levy of a duty in respect of
admission to entertainments in [3][3][the
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][4][
It
is hereby enacted as follows:-
1. Short title, extent and commencement.– (1) This Act may be called the [5][5][
(2) It shall come into force at once.
[6][6][(3) It
extends to the whole of the [7][7][
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;
(aa) [9][9][* * * * * * * * * * *]
(aaa) [10][10][* * * * * * * * * * *]
(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][11][(d) “Entertainment” includes any exhibition,
performance, amusement or horse racing to which persons are admitted on
payment;]
(e) “Government” means the [12][12][Provincial Government of the
(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;
[13][13][(hh) * * * * * * * * * * * *]
(i) “seats” include standing
accommodation;
[14][14][(ii) * * * * * * * * * * * *]
(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.
[15][15][(k) * * * * * * * * * * * *]
3. Duty on payments for admission to
entertainments.– [16][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][17][at the rate of [18][18][sixty-five per cent] of such payment
excluding the amount of the duty].
[19][19][* * * * * * * * * * * * *]
[20][20][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 of exhibiting movies. The
Government shall determine the categories of cinema houses and fix per day the
rate of entertainment duty for each cinema.]
Provided
[21][21][further] [22][22][* * *] 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] [23][23][:]
[24][24][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.
[25][25][3-A. Duty on special classes of
entertainments.– Notwithstanding the provisions of section 3, the duty on the
entertainments mentioned below in column No.2
shall be charged at the rates mentioned against each in column No.3:-
|
S. No. |
Entertainment |
Rate of
duty |
|
[26][26][ |
* * * * * |
* * * * * * *] |
|
[27][27][1]. |
Stage drama |
[28][28][Twenty] per cent of the payment for admission. |
|
[29][29][2]. |
Admission to horse racing. |
[30][30][[31][31][fifty] per cent of
the payment for admission.] |
|
[32][32][3. |
Circus |
thirty percent of the
payment for admission; provided that the Government may, by notification,
require the proprietor of the circus to pay the duty on annual fixation
basis, on such terms and conditions as may be determined by the Government.] |
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[33][33], no such duty shall be charged on
complimentary tickets issued to representatives of the press:
[34][34][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.
[35][35][(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).
[36][36][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 [37][37][* * *] 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
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[38][38] 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 [39][39][* * *] belonging to the Defence Forces of
Pakistan or of any foreign country; [40][40][and]
(i-a) [41][41][*
* * * * * *
* * * *]
(i-b) [42][42][* * * * * * * * * * *]
(i-c) [43][43][* * * * * * * * * * *]
(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
(b) the
(c) the
[47][47][(cc) The Bombay Entertainments Duty Act, 1923, as
applicable to Karachi District;]
(d) the
(e) the
(f) the Khairpur
Entertainments Duty Act, 1945;
(g) the
(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.
[50][50][* * * * * * * * * * * * *]
[1][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][2]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “
[3][3]Ibid.
[4][4]Ibid.
[5][5]Ibid.
[6][6]Substituted by the
[7][7]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “
[8][8]Substituted by the
[9][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).
[10][10]Ibid.
[11][11]Substituted by the
[12][12]Substituted by the Punjab
Laws (Adaptation) Order, 1974 (Pb. A.O. 1 of 1974), for “Government of
[13][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).
[14][14]Ibid.
[15][15]Ibid.
[16][16]Substituted by the
[17][17]Substituted by the
[18][18]Substituted by the
[19][19]Deleted by the
[20][20]Added by
the Punjab Finance Ordinance, 2001 (VI of 2001), which will remain in force
under the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article
4, notwithstanding the maximum limit of three months prescribed under Article
128 of the Constitution of the Islamic Republic of Pakistan.
[21][21]Inserted by the
[22][22]Deleted by the
[23][23]Full stop replaced by the
Punjab Finance Ordinance, 1981 (XIII of 1981).
[24][24]Added ibid., and later substituted by the Punjab Finance Act, 1992 (VI of
1992).
[25][25]Added by the
[26][26]Deleted
by the Punjab Finance Ordinance, 2000 (III of 2000), which will remain in force
under the Provisional Constitution (Amendment) Order 1999 (9 of 1999), Article
4, notwithstanding the maximum limit of three months prescribed under Article
128 of the Constitution of the Islamic Republic of Pakistan.
[27][27]Original Sr.No.1 was deleted
by the Punjab Finance Ordinance, 2000 (III of 2000). Serial No.2 renumbered as
Serial No.1 by the Punjab Finance Act 2003 (XI of 2003).
[28][28]Substituted by the Punjab
Finance Ordinance 2000 (III of 2000), for the word “fifty”.
[29][29]Serial No.3 renumbered as
Serial No.2 by the Punjab Finance Act 2003 (XI of 2003).
[30][30]Substituted by the
[31][31]Substituted for the words
“two hundred” by the Punjab Finance Act 2003 (XI of 2003).
[32][32]Added by the
[33][33]See rule
25 of the Rules under section 11.
[34][34]Added by the
[35][35]Substituted by the
[36][36]Substituted
by the
[37][37]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).
[38][38]For rules see Gazette of West Pakistan
(Extraordinary), dated 29th November, 1958. pp.1627 to 1639.
[39][39]The words “in uniform”
deleted by the West Pakistan Entertainment Duty (Amendment) Ordinance, 1960
(XVI of 1960).
[40][40]Added by the
[41][41]Inserted by the West Pakistan
Entertainments Duty (Amendment) Ordinance, 1969 (IX of 1969) and deleted by the
Punjab Finance Ordinance, 1969 (XI of 1971).
[42][42]Ibid.
[43][43]Ibid.
[44][44]III of 1936.
[45][45]XI of 1937.
[46][46]I of 1923.
[47][47]Added by the
[48][48]I of 1942.
[49][49]I of 1958.
[50][50]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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