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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

5. Payment of tax - Subject to the provisions of this Act and such rules as may be prescribed, entertainments tax shall be payable by every assessee for the following class of entertainments– (i) for the cinematograph exhibition falling under sub-section (2) of Section 3, before commencing of the week; (ii) for the video exhibition falling under sub-section (2) of Section 3 read with serial number 2 of the schedule, before commencing of the month; (iii) for the Multiplex Cinema Complex exhibition falling under sub-section (2) of Section 3 read with serial number 3 of the schedule, before commencing of the week; (iv) for the sponsored programmes falling under clause (x) and (ad) of Section 2, before commencement of such sponsored programmes; (v) for the cable operators, operating cable television network and Direct-to-Home Service Provider, and all other descriptions of entertainment falling under sub-section (2) of Section 3 read with serial number 4, 5 and 6 of the schedule: by 7th day of the month after the expiry of the respective month. Explanation – If the specified date happens to be holiday, the next working day shall be treated to be the payment day.