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This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

7. Security – (1) Subject to such rules, as may be prescribed, the prescribed authority may require the assessee / proprietor of an entertainment to deposit as security an amount not exceeding and total entertainments tax chargeable for the full fortnight as calculated with reference to the number of exhibitions; Provided that the said authority may – (i) vary the amount of security form time to time if he considers this to be necessary; (ii) forfeit the security in whole or part if the returns are not furnished on the due date along with the receipt for the payment of the tax in respect of admission otherwise or if the returns are found to be incorrect and false. (iii) adjust in the event of default, the amount of the arrears of entertainments tax due or penalty, if any, from the amount of security and direct the assessee / proprietor to make good the amount of security before the tax for the next fortnight falls due.