UNITED PROVINCES ENTERTAINMENT AND BETTING TAX ACT, 1937

Act No. 8 of 1937

An Act to impose a tax on entertainments and other amusements and on certain forms of betting. Whereas it is expedient to provide for the levy of a tax in respect of mission to places of public entertainment and amusements and also in respect of obtain forms of betting; it is hereby enacted as follows:

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S.1 Short title, extent and commencement

• (1) This Act may be called the United Provinces Entertainment and Betting Tax Act, 1937.
• (2) It shall extend in the first instance only to be the local areas specified in the schedule annexed to this Act; but the Chief Commissioner may by notification from the to time extend it to any other local area in the Union territory of Delhi with effect from such date or dates as it may direct
• (3) It shall come into force on the first April 1950.

S.2 Definitions

In this Act, unless there is anything repugnant in the subject or context-

• (1) "admission to an entertainment" includes admission to any place in which the entertainment is held;
• (2) 'agriculture" includes horticulture and livestock breeding;
• (3) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
• (4) "live-stock" includes animals of every description;
• (5) "notification" means a notification published in the Gazette of India.
• (6) "payment for admission" includes--
  • (i) any payment made by a person who, having been admitted to one part of a face of entertainment is subsequently admitted to another part thereof, for admission to which a payment involving tax or more tax is required;
  • (ii) any payment for seats or other accommodation in a place of entertainment;
  • (iii) any payment for a programme or synopsis of an entertain
    

S.3 Tax on payment for admission to entertainment

(1) There shall be levied and paid to the Central Government on all payments for admission to any entertainment a tax (hereinafter referred to as entertainment tax) at the following rates, namely--

Where the payment, excluding the amount of the tax:	Tax Amount
Exceeds two annas but does not exceed three annas	Three pice.
Exceeds three annas but does not exceed four annas	One anna.
Exceeds four annas but does not exceed eight annas	Two annas.
Exceeds eight annas but does not exceed one rupee	Four annas.
Exceeds one rupee, but does not exceed two rupees	Eight annas.
Exceeds one rupee, but does not exceed three rupees	Twelve annas.
Exceeds three rupees, but does not exceed four rupees	One rupee.
Exceeds four rupees, but does not exceed

S.4 Manner of admission and payment

• (1) Save as otherwise provided by this Act, no person, other than a person who has me duty to perform in connection with the entertainment or a duty imposed upon him law, shall be admitted to any entertainment, except with a ticket stamped with an pressed, embossed, engraved or adhesive stamp (not used before) issued by the Cen-1 Government for the purposes of revenue and denoting that the proper entertainment (sic) payable under section 3 has been paid.
• (2) Consolidated payment by proprietor of entertainment. Government may, the application of a proprietor of any entertainment in respect of which the entertainment tax is payable under section 3, allow the proprietor, on such conditions as Government may prescribe, to pay the amount of the tax due--
  • (a) by a consolidated payment of a percentage to be fixed by the Government of (sic) gross sum received by the proprietor on account of payments for admission to the (sic)tertainment and on account of
    

S.5 Penalty for non-payment of tax

• (1) No person liable to pay entertainment tax shall enter or obtain admission to an tertainment without payment of the tax leviable under section 3.
• (2) Any person who enters or obtains admission to an entertainment in contraven-(sic)n of the provision of sub-section (1) shall, on conviction before a Magistrate, be (sic)ble to pay a fine not exceeding two hundred rupees and shall in addition be liable to (sic)y the tax which would have been paid by him.
• (3) If any person liable to pay entertainment tax is admitted to a place of entertainment without payment of the tax leviable under section 3, the proprietor of the enter-(sic)tainment to which such person is admitted shall, on conviction before a Magistrate liable in respect of every such contravention to a fine not exceeding Rs. 500.

S.6 Exemptions

• (1) The entertainment tax shall not be charged on payments for admission to entertainment where Government are satisfied--
  • (a) that the whole of the takings thereof are devoted to philanthropic, religiou charitable purposes without any charge on the takings for any expenses of the entertainment; or
  • (b) that the entertainment is of a wholly educational character (any question on point to be determined in the case of difference by Government in the Department Education); or
  • (c) that the entertainment is provided for partly educational or partly scient purposes by a society not conducted of established for profit; or
  • (d) that the entertainment is provided by a society which is established solely the purpose of promoting the interest of the industry or agriculture, or the manufacuring industry, or some branch thereof, or the public health, and which is not conduct for profit, and consists solely of an exhibition of the products of t
    

S.7 Recoveries

Any sum due on account of the entertainment tax shall be recoverable by Government as an arrear of land revenue.

S.8 Inspection

• (1) Any officer authorized by the Government for the purpose may enter any pl(sic) of entertainment while the entertainment is proceeding, and any place ordinarily used place of entertainment, at any reasonable times, with a view to seeing whether pre(sic) sions of this chapter or any rules made thereunder are being complied with.
• (2) If any person prevents or obstructs the entry of any officer so authorised. shall, in addition to any other punishment to which he is liable under any law for time being in force, be liable on conviction before a Magistrate to a fine not exceed two hundred rupees.
• (3) Every officer authorised under this section shall be deemed to be a put servant within the meaning of section 21 of the Indian Penal Code.

S.9 Rules

• (1) Government may make rules securing the payment of the entertainment tax and generally for carrying into effect the provisions of this chapter, and in particular-
  • (a) for the supply and use of stamps or stamped tickets or for the stamping of tickets sent to be stamped and for securing the defacement of stamps when used;
  • (b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon, and for the payment of the tax on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation;
  • (c) for controlling the use of barriers or mechanical contrivance (including the prevention of the use of the same barrier or mechanical contrivance for payment of a different amount), and for securing proper records of admission by means of barriers or mechanical contrivances;
  • (d) for the checking of admission, the keeping of accounts and the furnish
    

S.9A Revocation and suspension of licence for entertainment

Notwithstanding anything contained in any other law and without prejudice to the provisions of sub-section (1) of section 5, the District Magistrate may by order revoke or suspend any licence for an entertainment granted under any law for the time being in force, if the proprietor of such entertainment is convicted under the provisions of this Act. A copy of the order shall be communicated to the proprietor within one month who may appeal to Government within a similar period from the date on which the order is served. The order passed in appeal by Government shall be final and conclusive.

Explanation.--

• (1) The order of the District Magistrate shall be deemed to be duly served if a copy thereof is delivered to the proprietor in person, or, if the District Magistrate is satisfied that such personal service cannot be made, then by affixation of a copy of the order at a prominent place at the site of the said entertainment
• (2) For the purpose of this sect
  

S.9B Prohibition against re-sale of tickets

• (1) Notwithstanding anything contained in section 56 f the Indian Easements Act, a ticket for admission to an entertainment shall not be re-sold for profit by the purchaser thereof.
• (2) Whoever re-sells any ticket for admission to an entertainment for profit shall be punishable with a fine not exceeding Rs. 200.

S.10 Powers of Chief Commissioner to delegate certain powers

• (1) The Chief Commissioner may, by notification, delegate all or any of its powers under this chapter, except those conferred upon it by section 9 and by this section, to any person or to any authority subordinate to him.
• (2) Any person considering himself aggrieved by an order passed by such person or authority in virtue of the power delegated under sub-section (1) may appeal to the Chief Commissioner whose decision in the matter shall be final.

S.11 Tax on totalizator and payment thereof

• (1) There shall be charged, levied and paid to the Central Government out of all moneys paid into any totalizator by way of stakes or bets, a tax hereinafter referred to as totalizator tax, at five per cent or such higher percentage, not exceeding ten per cent, as the Chief Commissioner may from time to time prescribe.
• (2) The totalizator tax shall be received by the stewards of the race meeting on behalf of the Central Government and on such payment, the payment shall be deemed to have been made to the Central Government

S.12 Procedure for making over totalizator tax to Government

The stewards of a race-meeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officer a return stating the total amount of the moneys paid into the totalizator at the meeting, and shall at the prescribed time make over to the prescribed officer the amount of the tax for the meeting.

S.13 Accounts of totalizator

• (1) The stewards of a race-meeting shall keep accounts in the prescribed form of all moneys paid into the totalizator at that meeting.
• (2) Every person having the custody or control of any such accounts shall, when required in writing by an officer empowered in this behalf by Government, permit such officer or an officer authorized in writing by him in this behalf to inspect and take copies of them.

S.14 Betting tax

• (1) There shall be charged, levied and paid to the Central Government on all moneys paid or agreed to be paid as a bet to a licensed bookmaker by a backer, in an enclosure set apart on any race, a tax on backers (hereinafter referred to as 'the betting tax') at five per cent or such higher percentage not exceeding ten per cent, as the Chief Commissioner may from time to time prescribe of all moneys paid or agreed to be paid by backer to licensed bookmaker on account of a bet laid by the backer in each race with the bookmaker.
• (2) The betting tax shall be collected by the licensed bookmaker with the money laid by the backer with the licensed bookmaker at the time when the bet is laid and in case of credit bets at such time as may be prescribed.

S.15 procedure for making over betting tax to Government

All sums retained on account of the betting tax shall be made over by the licensed bookmaker, by whom they have been retained, to the prescribed officer at such times and in such manner as may be prescribed.

S.16 Accounts of betting-tax

• (1) The stewards of a race-meeting shall, at such times and in such manner as may be prescribed, forward to the prescribed officers returns setting out the names of the bookmakers licensed or permitted by them to carry on the business or vocation of a bookmaker at that meeting.
• (2) All licensed bookmakers shall keep accounts of all sums paid or agreed to be paid to them as bets by backers in such manner as may be prescribed, and shall, when required in writing by an officer empowered in this behalf by Government, permit such officer or an officer authorized in writing by him in this behalf, to inspect and take copies of such account

S.16A Restriction on betting

• (1) No person shall bet on the result of any race held or conducted by a racing club except with the licensed bookmaker and in an enclosure set apart for the purpose by that club.
• (2) Any person who bets in contravention of the provisions of sub-section (1) shall be punishable with fine not exceeding Rs. 1,000.

S.16B Revocation and suspension of a bookmaker

Without prejudice to any other provisions of this Act, the District Magistrate, may by order, revoke or suspend the licence granted under clause (11) of section 2, if the licensee is guilty of contravention of the provisions of sections 14, 15, sub-section (2) of section 16 or sub-section (1) of section 16-A or of any rule framed under this Act. A copy of every such order shall be communicated to the licensee who may appeal to the Government or any such authority as may be prescribed within one months from the date on which the order is served. The order passed in appeal by the Chief Commissioner or the authority as the case may be shall be final and conclusive.

Explanation.-The order of the District Magistrate shall be deemed to be duly served if a copy is delivered to the licensee in person, or, if the District Magistrate is satisfied that such personal service cannot be made, then by affixation of a copy of the order at a prominent place at the race course at which the li

S.17 Methods of recovery of totalizator tax and betting tax

• (1) The totalizator tax payable under section 11 shall be recoverable as an arrear of land revenue from the racing club conducting the meeting, and any portion of such tax which is not so recovered shall also be recoverable as an arrear of land revenue from the stewards of the race-meeting jointly and severally.
• (2) The betting-tax under section 15 shall be recoverable as an arrear of land revenue from the bookmaker retaining the tax.

S.18 Rules

Government may make rules for securing the payment of the totalizator tax and the betting-tax, the production and inspection of accounts kept under this chapter, and generally for carrying into effect the provisions of this chapter, and for dealing with such matters as are therein directed to be prescribed.