THE WEST PAKISTAN ENTERTAINMENTS DUTY ACT, 1958.

(West Pakistan Act No. X of 1958) 

[23rd April, 1958.]

CONTENTS.

PREAMBLE

SECTIONS:

1.                  Short title, extent and commencement.

2.                  Definitions.

3.                  Duty on payment for admission to entertainments.

4.                  [1][Assessment and Liability].

5.                  Method of levy.

6.                  Penalty for non-compliance with sections 4 and 5.

7.                  Liability for punishment.

8.                  Entertainment for charitable or educational purposes exempted; exemption by Government.

9.                  Security for observance of condition of exemption.

10.              Security for default in payment of duty.

11.              Power to make rules.

12.              Power to enter place of entertainment for purposes of the Act.

13.              Recoveries.

14.              Delegation of powers by the Government.

15.              Revision.

16.              Repeal.

THE WEST PAKISTAN ENTERTAINMENTS 
DUTY ACT, 1958.

West Pakistan Act No. X of 1958[2]

[23rd April, 1958.]

An Act to consolidate the law relating to the levy of a duty in respect of admission to entertainments in West Pakistan.

            It is hereby enacted as follows:—

            (2) It shall come into force at once.

            [3][(3) It extends to the whole of [4][the Province of the Khyber Pakhtunkhwa] except [5][the tribal Areas].

(a)    "admission to an entertainment" includes admission to any place in which the entertainment is held;

[6][aa . . . . . . .]

[7] [aaa . . . . . . ]

(b)   "Collector" means an officer appointed [8]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 a Commissioner under this Act, in any specified area;

(d)   "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted on payment;

(e)    "Government" means the Government of [9][Khyber Pakhtunkhwa]

(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;

[10][hh. . . . . . ] 

(i)     "Seats" include Standing accommodation.

 
[11][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.

 
 [12][K . . . . . ].

            [14]In case such payment does not exceed one rupee and twelve Paisa, and at the rate of [15][eighty] percent excluding the amount of duty, in case such payment exceeds one rupee and twelve paisa:

 
            Provided 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 entertainments 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 others making larger payments are admitted may be taken into account for determining whether the payment made is not that normally charged.

            (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.

(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. 

            [19][(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 return 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).

 
[20][6. 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 entertainment duty is otherwise as evaded Penalty for non-Compliance with section 4 and 5 with [21][ . . . . ] the Collector, shall, in addition to the recovery of the entertainment 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 entertainment duty the payment of which was evaded, under-paid or not paid, which-ever 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] 

            [22][6-A . . .. . . . . . ]

            Provided that the proprietor shall not be punished where he proves to the satisfaction of the Court, or of the Collector, that he had taken all reasonable precaution to prevent the commission of the offence.

            (2) The Government may, by general or special order[23] exempt any entertainment or class of entertainments from liability to entertainments duty.

            (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 entertainments 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 contrivances 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 airman [25][. . . .] belonging to the defence forces of Pakistan or of any foreign country; [26][and] [27][(ia) (ib) (ic) . . . . ]

(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.

            (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.

            (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.

            (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 label 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 revised shall be excluded in computing the period of thirty days under sub-section (1).

(a)    the Punjab Entertainments Duty Act, 1936.     

(b)   the [28][Khyber Pakhtunkhwa] Entertainments Duty Act, 1937;

(c)    the Sindh Entertainments Duty Act, 1923;      

[29][(cc) The Bombay Entertainments Duty Act, 1923, as applicable to Karachi District.] 

(d)   the Bahawalpur State Entertainments Duty Act, 1948; 

(e)    the Balochistan Entertainments Duty Regulation, 1942;

(f)    the Khairpur Entertainments Duty Act, 1945;

(g)   the West Pakistan Entertainments Duty Ordinance, 1958.

            (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.

            [30][ . . . . . . . . . ].