RAJASTHAN ENTERTAINMENTS AND ADVERTISEMENTS TAX ACT, 1957
INDEX
NO. PARTICULARS
1. SHORT TITLE, EXTENT AND COMMENCEMENT –
2. AMENDMENT OF CERTAIN ENACTMENTS
3. DEFINITIONS
4. LEVY OF TAX ON PAYMENT FOR ADMISSION.
4.A LEVY OF ADVERTISEMENT TAX,
4.AA LEVY OF TAX ON CABLE SERVICE.-
5.A PROCEDUREFOR PAYMENT OF ADVERTISEMENT TAX TO STATE
GOVERNMENT.-
5.B ASSESSMENT
5.BB PERIOD WITHIN WHICH ASSESSMENT SHALL BE COMPLETED-
6. ADMISSION TO ENTERTAINMENTS.-
6.A LEVY OF ADDITIONAL TAX ON ENTERTAINMENTS,-
7. NON-LIABILITY TO TAX ON PAYMENTS FOR ADMISSION
TO CERTAIN ENTERTAINMENTS.
9.A INTEREST ON FAILURE TO PAY TAX OR PENALTY. –
9.C POWER TO REDUCE OR WAIVE INTEREST AND PENALTY
IN CERTAIN CASES.-
10.A .PENALTY FOR NON-PAYMENT OF TAX.-
10.B PENALTY FOR NON-PAYMENT OF TAX ON CABLE
SERVICE-
11. RENEWAL, REVOCATION AND SUSPENSION OF LICENSES
FOR ENTERTAINMENTS.
12. POWER TO COMPOUND OFFENCES.
13.A APPEAL TO APPELLATE AUTHORITY.-
13.B APPEAL TO THE TAX BOARD.-
13.D REVISION BY THE COMMISSIONER. -
13.E RECTIFICATION OF MISTAKES.-
14. PAYMENT OF SUBSIDIES TO LOCAL AUTHORITIES BY
WAY OF COMPENSATION.
15. BAR TO CERTAIN PROCEEDINGS.-
16. LIMITATION FOR CERTAIN SUITS AND PROSECUTION.-
17. PROCEEDINGS, ETC. AGAINST OFFICERS AND SERVANTS
OF LOCAL AUTHORITIES.-
19. DELEGATION OF CERTAIN POWERS OF THE STATE GOVERNMENT .