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This Act was repealed on 1 July 2017 by the Delhi Goods and Services Tax Act, 2017 (Delhi Act 3 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

8. Information before holding entertainment (1) No entertainment on which tax is leviable shall be held without prior infor-mation being given to the Commissioner in the manner prescribed. (2) No proprietor of a cable television network or video cinema 1[or Direct-to-Home (DTH)] shall provide entertainment unless he obtains permission from the Commissioner in the manner prescribed. (3) Notwithstanding anything contained in this Act or any other law for the time being in force, the Commissioner, or any other officer authorised by the Government in this behalf, may after giving reasonable opportunity of hearing to the proprietor, prohibit the holding of such entertainment and may also take all reasonable steps to ensure that order of prohibition is complied with, if he is satisfied that— (a) the proprietor has given any false information which is likely to result in the evasion of tax; (b) the proprietor has failed to deposit the security due; (c) the proprietor has committed breach of any of the provisions of this Act or the rules made thereunder.