State Act

The Mizoram Entertainment Tax Act, 2013

This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(ii); it may still apply to matters that began before then.

9. Penalty for non-payment of tax: – (1) If any person is admitted for payment to any place of entertainment and the provisions of Section 8 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding one thousand rupees and shall in addition be liable to pay any tax which should have been paid. (2) If any proprietor or service provider of a cable television network or direct to home (DTH) service, as the case may be, fails to pay the entertainment tax as per provision of Section 6, he shall on conviction before a Magistrate, be liable in respect of each such offence to a fine not exceeding one and a half times of the amount of the tax due and shall in addition be liable to pay any tax which would have been paid.