State Act

Jharkhand Entertainment Tax Act, 2012

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

12. Submission of returns and recovery of entertainments tax :-(1) Every assessee/ proprietor of an entertainment shall furnish true, complete and correct returns by such dates and to such authority as may be prescribed. (2) If the assessee / proprietor without any reasonable cause, fails to furnish any return within the prescribed date, the prescribed authority may direct that such assessee / proprietor shall, by way of penalty, pay a sum not exceeding twenty rupees for every day, after the prescribed date during which the assessee / proprietor fails to submit the prescribed return. (3) Before the assessee / proprietor furnishes the return required by sub-section (1), he shall, pay into a Government treasury in the prescribed manner, the full amount of such tax, and shall furnish, along with the return, receipt from such Treasury showing the payment of such amount. (4) Where the assessee / proprietor fails to make payment of the entertainment tax due according to the return furnished under sub-section (1) of this Section within the prescribed period, without prejudice to any action which is or may be taken under clause (b) of sub-section (1) of Section 24, the prescribed authority shall after giving such assessee / proprietor an opportunity of being heard, impose a penalty which may extend to three percentum of the amount of tax for each of the first three months or part thereof following the due date and to six percentum for each subsequent, month or part thereof. (5) Any penalty imposed under sub-sections, (2), (5) or (6) shall be with out prejudice to any punishment that may be imposed under Section 24. (6) Any amount of tax or penalty which remains unpaid under this Act or any sum required to be paid under Section 3, which remains unpaid after the due date, shall be recoverable as an arrear of land revenue; (7) When the ownership of an entertainment is entirely transferred, the transferee shall be liable to pay any tax and penalty payable in respect of such entertainment and remaining unpaid at the date of the transfer and the transferee shall, within thirty days of the transfer, apply for registration under section 6.