State Act

THE DELHI ENTERTAINMENTS AND BETTING TAX ACT, 1996

This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

11. Manner of payment The Government may, on such conditions as may be prescribed, require the proprietor, to pay the amount of the tax payable under section 6. (a) by stamping the tickets with an impressed, embossed, engraved or adhesive stamp, issued by the Government for the purpose, denoting that the proper entertainment tax payable under section 6 has been paid; or (b) in accordance with returns of the payments for admission to the entertainment and on account of tax; or (c) by a consolidated payment of a percentage, to be fixed by the Government, of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax; or (d) in accordance with results recorded by any mechanical contrivance which authormically registers the number of persons admitted.