State Act

The Himachal Pradesh Entertainments Duty Act, 1968

This Act was repealed on 1 July 2017 by the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), s.173(1); it may still apply to matters that began before then.

3[16-A. Power so detain video cassette recorders, etc.- Any officer authorised under section 16 may, if he has reasons to believe that any proprietor is running a 4[television or] video exhibition without payment of duty or penalty, if any, imposed under this Act or where the proprietor refuses to pay the duty or penalty, if any or fails to produce any proof regarding the payment thereof, detain the video cassette recorder or television or apparatus attached to television or machine used for transmitting the films of the television screen or any other apparatus which transmits films on screen through any other means except a cinema projector, and for this purpose take or cause to be taken any steps as he may consider proper for the temporary safe custody of these articles or goods : Provided that the video cassette recorder or other articles detained shall be released as soon as the duty or penalty, if any, has been paid.]