Registered No. N. E.930.

TRIPU RAffi GAZETTE

Published bY AuthoritY

EXTRAORDINARY ISSUE
1937
Agartala, Monday, March 30, 2015 A.D't Chaitra 9,

S. E.

PART--lll- Acts of Tripura Legislature

GOVERNMENT OF TRIPURA
LAW DEPARTMENT
SFCRETARIAJ i AGA.BTALA

8(76)-Law/Les-t/2O14

Duted, Agartala 30th March,2A75

NOTIFICATION
the assent of
The following Act of the Tripura Legislative Assembly received
overnor on27-Q3-2015 and is hereby published for General Information'
D. M. JAMATIA
L.R & SECRETARY, LAW.
GOVERNMENT OF TRIPURA

A' D'
March 30, 2015
Issue'
Tripura Gazelte' Extraordinary

,l

3t

4 OS' 2OL4'
TRIPURA ACT NO'

ACT'
TAX (AMENDIVIINT}

20-1'4

TRTPURA ENTTRTAINIVIENT
AN

ACT
Tax Act' L997 '
Entertainment
to amend the Tripura
' the Tripura

to amend
expedient
felt
is
WHEREAS it

tainment Tax

P,.ct' 1997

'

BEitenactedbytheTripuraLegislativeassemblyinthesixty
as follows:India

sixt

of
ye^r of Republic

1.

cornfirencetnent:
$hort title and

i}ThisBillmaybecalled{,fheTripuraEntertainrnentTax
2OL4" \
[Amendment)

Act'

of Tripura;

whole
ii) lt extends to the
I
^{ its
date ur
the
from
into force at once
corne
shall
It
iii|
Gazewe'
Offrcial
publication in the

Section 1:
Arnendrnent of
Act')' after the
InSub-section(1}ofSectionloftheTriprrraEntertainment
'Principal
as
to
rr211111serY1erlt"
(hereinafter referred
word'
Ta-x Act, LggT
*o'a
r,nord

shall

re1rip'r&' and before tr'.

iT.-r*e
the word "Entertainrnent''''
with
be substituted

pura Gazetle'Extraordinary
drnent of Sectiorr

lssue' March

30' 2015 A' D'

2"

tne
Principal Act' after
tkre
of
2
Section
ln sub-section (<1) of
and before the
network"
television
expressions "cable
entertainrnent" the
of
class
other
"arrd any
prowided

expressions

ii)

(dlrect-to-home) serrrices rneans

DTH
all
other
expression " '
television or any
cable
or
in
ttrrough antennae
(MSO) engoged
Operator
Sgsterrsatellite
or devic es and Multt
dlstrtbuting
and'
receiting
the busltress of
netutotk' lncktding
comtttunica'tiott
teteuislon slgnal"s'
prograrmfiLes a;nd
of
transmlssion
productlon and'
be added'
pac.,,ages." sha]l
2' thrree r:rew sub_sectrons
Sectiott 2'
(k) of secuur'
-+i^n (l<l

After sub-section
be inserted' as under:shail
and'(n)'
namely '0)" ';i

*(l)_.DT}Isenricesl6eaftsdistributionafmulti-channel
-o'"
televi

*il::-:i*

sion

:;:;'::-'iil:T;--1

]ox .: i::'.i:.'':"T:;,;:
as cabie

arr intermediary

such

,,

oPerator

signals
who recer'ves the
person
a
,,(m) - {subscribern rnearrs
services from directvalue-added'
and
indicated by
of television networks
broad ca'sting .service^ "t ::te
to-Lrome (DTH)
'" tiansmitting it to
further
withor'rt
to the service provider'
hrim

anY other Person

each r'oom or
Restaurartt
or
Hotel
of
case
Explanation - In

premises*b;t;*'*"truor'Jltt"ttohomebroadcasting of tLre
tT^it;prietor rooms
service*"'*J"'"Jtn"flbetreatedasaleparateplace-of
for that ;;;
entertain*t"t--*ttJ shali u" i'nt subscriber for all the
of the direct to home
Hotel o' n"o'*t'l*t receive
";;;Jor prernlses thal
broaclcasting servtce'

Issue' March
Tripura Gazette,Extraordinary
r

30' 2015 A' D'

n:leilrts
'(n) - *Iultl. s'gstef'|' opera'tar'

person engaged in

thebusinessofreceiuingand'distributingsatettiteteleuisiott
sigrtats,cont'rnunicationnetwork'inctudingprodttctionand
"
s and p ackag e s'
trants mis stort of p ro grarrLme

endment of Sectlon 4:
the expressions, "ProPrietor
In Section 4 of thre Principle Act'
tax at such rate
network shall be liable to PaY

f a cable television

in
television network as sPecified
cable
suctr
to
strbscriber
for every
the
sleall be substituted bY
Act"
this
to
attacrred'
the sclredule
follorn'ing exPressions: -

..Proprietorofacabletelevisionnetworkshallbe}iabletopaSl
taxatsrrcLrrateforeverysubscribertosrrckrcabletelevision
networkasspecifiedinthesctred'uleattackredtothisActand
ctrarges paid' to the
shall provide a receipt against
as rrray be prescribed'"
s*bscriber/cr-rstomer' in the forntat'

5.

Insertion of new $ection

4*4:

AfterSection4ofthePrincipalAct'anewSection'4A'shrall
be inserted as follows:-

*4A_Thedea]ersofDTH{direct-to*horne)serviceprovider
shallbeliabletopaytaxatsuchrateasspecifiedinthe
Sctredrrleattach"edtothisActonanyarnotrntcollectecfr.orn
DTH service provided and
against
subscriber
tnet
f
thre custo
thre
charges paid'
shrall provide a receipt against
as may be prescribed.,,
subscriber/ctrstofflefr irl the fortnat,

Tripura Gazette,Extraordinary

rtion of nerr Sectlon

6.

Afier Section '4A"

Issue' March

30' 2011 A' D'

4^B:

Q'

rlelr Section '48' sltr';tl

be

'inserted as

Ilows:-

'

NottpittzstandtrLg
Sgsterr. Opera'torI&ultt
rrrr'
Tax
"48
and 44' there shall' be leuied
4
sections
in
angthing eontained
scheduLe
rqte as specified in the
the'
at
tax
a
and collected
receiued bA & Mutti
amourrts
t?rc
or\
Act
attaclrcd" to this
Sgstetn()peratortou-lardsdistnbutittgsatel|itete|euision
inctuding production and'
network'
si.gnals, commttn'ieation
Multi
and packages qnd a
programrrles
af
h-ansmission

Sgstemoperatorshattprouideareceiptagainstchargespaid,
as maA be
the
format"
in
to the subscnber/ ct'tstomer'
Dresctibed'"
7.

Insertion of a new Section;

Act' a new Section narnely
Principal
ttre
of
6
After Section
inserted as follows:Section '6A' shall be
.1611,

Registratlon -

Section 6' the

in
contained
anything
Multi
{1) Notwithstanding
(DTH) service and ttrc
direct-to-home
provider of every
for registration to the
apply
shall
Sgstem Operatot MSO)
prescribed manner;
Commissloner in tLre

as rnay
after sr'rch enqrriry'
satisfied
is
authority
l2l If the said
bedeernednecessary,t}ratanapplicationforregistrationis
to ttre applicant and
Registration
grant
in order' tre sLrall
issueaCertificateofRegistration'intheprescribedformas
thris AcU
cer Rules made rrnder

Tripura Gazette,Extraordinary Issue, March 30, 2015 A. D.

(gl The iommissioner

maA,

for good and sufficient reasons, to

be recorded in writing, require the person, who has applied

for registration under sub-section (1), to furnish irt the
prescrtbed ntanrrer, sttch secttrity, as n'Laa be prescri.bed for
securing proper and timely pagment of tqx or ang other sli"rn
pagabte bg him under this Act'"

mendrnent of Section 1O:

After sub-section (1) of Section 10, the following new subtions namely sub-section (2r, (3) and (a) shall be inserted as
nder:

(2) Every registered DTH Service Provider and Multi system

tperatar (MSO) shall furnish return in the prescribed lorrn for such
riod, by sr.r"ch date and to such authority, as IIIay be prescribed;

3) Every registered DTH Service Provider and Multi

system
rator (MSO) required to file return under sub-section (2) shall
ay the full amount of tax payable according to the return into the

overnment Treasury or in such other manner as may be

rescribed, and shall furnish alongwittr the return a receipted copy
chatlan showing full payrnent of such amount;
4\ If ang registered DTH Seruice. Prouider or if ang registered Mutti
stem. operator gvISO) iiable to pay tax under this Act, without
fficient catlse, fails to pay the amount of tax due and interest
ongwith return, the cornmissioner lrlay, after giving suctt DTI-I
service Provider or the Multi system operator (MSOL as the case
ntag be, reasonable opportunity of being heard, direct hirn to pay in
addition to the tax and interest payable by him a' penalty, ttot
exceeding one and tralf times of the tax due but which shall not be
less than IOoh of that amotlnt."

March
ripura Gazette,Extraordinary Issue'

30' 2015 A' D'

endment of Section 18:

9.

Theexpressions'insectionL8ofthePrincipalActshallbe
bstitutedwitttttrcfollowingexpressions:-

amount of tax due rvithin

the
pay
to
fails
"If any proprietor
such pronrietor shaii' tn
payment,
its
for
prescribed
the time
to pay simple interest' at the
liable
be
tax'
the
to
addition
cent' per mon'n o: 'n". "*:::::
rate of one and' half per
Iess amount thereof remarnrng
tax not so paid or on any
period commencing on
the
for
period'
such
unpaid during
to the date
expiry of the due date
of
day
the
following
the day
whichever is earlier' If
assessment'
of
date
the
or
of payment
along with the return or
interest
pay
to
fails
any proprietor

revisedreturninaccordancewiththeprovisionsofthissubsection,suchinterestshallbeleviedbytheCommissioneror
in this beha-lf by him'
any officer autho r\zed'

purpose of calcuiating interest;the

For
Explanation(a) 'month'sha1l means

thirty days;

in respect of a period of
is
defaults
of
period
(b) urhrere the
the interest shal1 be computed
Iess tkran one month'
ProPortionatelY'"
10

Amendment

of Schedule:

,lgg.
Entertainment Tax Act'
Tripura
ofthe
2g
After section
theexistingScheduleshalibesubstitutedbythefollor,vingnew
Schedule:

March 30' 2OI5 A' D'

Tripura Gazette,Extraordinary Issue'

(scHPPVr,B
Rate of Entertainrnent Tax

Nature of Errtertalnment

of face value of ticket

excluding service charge' q9
1
chrarge
service
free
tax
hafls
Rs.3 /- Per t-icket for AC
and Rs. 2/- Per ticket lor

ZAo/o

Admission to cinematograPhic

exhibition inchrding

video

bY
Non-AC tralls can be taken
11 t.rYr rvLvr in addition'
thre ProPrietor
I IIfg

shrows.

moderni zarion of his existi'ng

"""*t
ditio n ar racili tie s sh
or ad,:::^Y,":*t:t"t""3;l
";;'lror..*,
of *1i -'::*"*""r1T:H
to retain,

Tr"iffifi:fi #ff

a-11

r::
"1,
under ttre provlslc
collected'
tax
does
entertainment
date when sucFr arnount
sulh
till
or
years
two
of
tn'
period
a
i"1!"t.1
amount
totat
not exceed ttre
:::J:,:fi':;;;:t

be entitled.

;*'JJiTl"""".'o" I ;;""+t:"rt"l'

ad*iu*lon to all other :1:t:11.,--+

is;
rs;
avn*lrring
;;; price of the ticket excludins tax

;ffi;;;.

<ffi

Rs' 3/t-""* than Rs' 2O/- but more

than or equal to Rs' 3/-

r-"-r= iftu.n

More than or equal to

ffioo/-

Rs'

incase

similar
of theatrica-l and other

performances other than

exhribitions
bY
"it.tr*tograPhic
and video shorvs organised
Cultural GrouPs'
frEt-.t above Rs' Too/ - in case
of theatrical and other similar

than

other
performarrces
exhibitions
cinematogSaPhic
bY
arid. video shows organised
Cultural GrouPs'

2Qo/o

,1--

!
I

Issue, March 30, 2015 A' D'

Tripura G azette, Extraordin

f

ntpp"t nance (rutu|

'n

ach)

p erfo rrnea U 194-g':"P!: )

b

Cable Television Network

Exem?ted

10%subscriPtion subject to a
minirmrrn of Rs' IO /- Per
subscriber Per month'

(a) Rs'25/- Per subscrtber Per

ntonth in case of indiuidual
DTH (direct-to-horne) ser' rces

subscribers'

- Per TV set seruea\

bA direct to ltotte seruice Pe'|
rnonth in case "f turc\"'
-4

(b)

Rs.SO/

the amourtts reeeived'l

rnonthlY bg a Multi Sastern
Operator toutards distributing
satellite teleuision signa].s'
ruetwork'
colrLrnunication
including Prctduction atzd
transrrdssion of Programirnes
J
and. Packl'ges'o ....-*7oo/o orl

I
I

\ twutti Sgstent oPerator

(Iu'

soi

D. M. JAMATIA
L.R & SECRETARY, LAW.
GOVERNMENT OF TRIPURA

Prinled ut t{te

Aonialo.