THE TRIPURA ENTERTAINMENT TAX ACT, 1997

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THE TRIPURA ENTERTAINMENT TAX ACT, 1997 

An  

Act 

to update and consolidate the Tripura Amusement Tax Act, 1973 and the Tripura Cinemas (Regulation) 

Act, 1985 and to restructure the rate of taxation and the matters connected therewith or incidental 

thereto, 

 

Whereas it is expedient and necessary to replace the present Acts, namely, the Tripura Amusement Tax 

Act, 1973 and the Tripura Cinemas (Regulation) Act, 1985, by one which consolidates the existing Acts, is 

comprehensive and modifies the tax structure which was impeding the growth of Cinema industries and 

other modes of entertainment. 

 

Be it enacted by the Tripura Legislative Assembly in the forty eightieth year of the Republic of India, as 

follows:- 

 

Short Title, Extent and Commencement. 

1. (I)This Act may be called the Tripura Entertainment Tax Act, 1997. 

(2) It extends to the whole of Tripura. 

(3) It shall come into force on such date as the State Government may, by notification in Official Gazette, 

appoint. 

In this Act, unless there is anything repugnant in the subject or context; 

Detinitions. 

2.(a) "admission" means admission as spectator or as one of an audience or as a participant to any place 

where entertainment is held. 

(b) "Cable Television Network" shall have the same meaning as defined in the Cable Television Network 

(Regulation) Act, 1995. 

(c) "Commissioner" means the Commissioner of Entertainment Tax appointed under section 5 ; 

(d) "Entertainment" includes any theatre, circus, cinematographic or other exhibition, video shows for 

public, performance, amusement, game or sport, cable television network and any other class of 

entertainment that the State Government may notify, to which persons are admitted for payment ; 

(e) "Payment for admission" includes : 

(i) any payment for seat or other accommodation in any form in a place of entertainment ; 

(ii) any payment for a programme or synopsis of an entertainment ; 

(iii) any payment made for the loan or use of any instrument or contrivance which enables a person to get 

a normal or better view or hearing or enjoyment of the entertainment, which without the aid of such 

instrument or contrivance such person would not get ; 

(iv) any payment, by whatever name called for any purpose whatsoever, connected with an 

entertainment, which a person is required to make in any form as a condition of attending or continuing to 

attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or 

without any such payment for admission; 

(v) any payment made by a person, who having been admitted to one part of a place of entertainment is 

subsequently admitted to another part thereof, for admission to which payment involving tax or more tax 

is required ; 

Explanation :- any subscription raised or: donation collected in connection with an entertainment in any 

form shall be deemed to be payment for admission. 

(f) "person" means and includes 

(i) an individual, 

(ii) a Hindu undivided or a joint family, 

(iii) a company, 

(iv) a firm, 



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(v) an association of persons or body of individuals whether incorporated or not, 

(vi) a Department of any Government, 

(vii) a local authority, and 

(viii) every artificial juridical person, not falling within any of the preceding sub-clauses ; 

(g) "Proprietor" in relation to any entertainment means the owner and shall also include manager, 

organiser and any person responsible for, or, for the time being, in charge of the management thereof ; 

(h) "State Government" means the Government of Tripura; 

(i) "Subscriber" shall have the same meaning as defined in the Cable Television Network (Regulation) Act, 

1995 ; 

(i) "tax" means Entertainment tax payable under the Act ; 

(k) "ticket" means a ticket or a complimentary pass for the purpose of securing admission to an 

entertainment in accordance with the provisions of this Act of the rules made thereunder, and a 'duplicate 

ticket' means a set of tickets used or intended to be used otherwise than in accordance with this Act or 

the rules made thereunder ; 

Tax on payment for admission to entertainment. 

3. (1) Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the 

State Government tax at the rate specified in the schedule attached to this Act for admission to any 

entertainment: 

Provided that the State Government may, from time to time by notification, and subject to such conditions 

as may impose, fix a higher rate of tax not exceeding one hundred percent or any lower rate of tax 

payable under this act on account of admission to any entertainment ; and thereupon the schedule shall 

be deemed to have been amended accordingly. 

(2) Subject to such restriction and conditions, as may be prescribed, the State Government may, by 

general or special order, make an exemption, or reduction in rate in respect of any entertainment or 

classes of entertainment. 

(3) Where exemption from the levy of tax under this Act on any entertainment is claimed by a proprietor 

under the provision of this section the burden of proof shall lie on such proprietor and the Commission 

may require the proprietor to substantiate the claim in the manner prescribed. 

Tax on Cable Television Net-work. 

4. Proprietor of a cable television network shall be liable to pay tax at such rate for every subscriber to 

such cable television network as specified in the schedule attached to this act : 

Provided that the State Government may, from time by notification and subject to such conditions as may 

impose, fix a higher or lower rate of tax not exceeding one hundred rupees per subscriber; and thereupon 

the schedule shall be deemed to have been amended accordingly. 

Tax Authority. 

5. (1) The State Government may, for carrying out the purpose of this Act, appoint a Commissioner of 

Entertainment Tax and such other persons to assist him, as it thinks fit. 

(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform 

such duties as may be required by or under this Act. 

(3) The State Government may, instead of appointing any person under sub-section (I), invest, by 

notification, any officer to exercise any power under this Act and also specify therein the area in which 

power is to be exercised and thereupon such office or officers shall be deemed to have been appointed 

under sub-section (I). 

(4) All persons appointed under this section shall be deemed to be public servants within the meaning of 

section 2 1 of the Indian Penal Code, 1860. 

Compulsory Licence. 

6. (1) NO person shall carry on any entertainment where admission is given against payment unlesss he 

has been given a licence and possesses a certificate of the licence. 

Provided that the commissioner may refuse licence to an entertainment if he is satisfied that : 

(a) the proprietor has given any false information, which is likely to result in the evasion of tax; 

(b) the holding of the entertainment is prejudicial to public safety, decency or morality. 

(2) Every person required by sub-section(1) to be have licence shall apply for licence to the Commissioner 



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in the prescribed manner, and obtain a certificate of licence. 

(3) On receipt of an application under sub-section (2) the Commissioner shall, if he is satisfied after such 

enquiry as may be deemed necessary that the application is in order, give the licence to the applicant. 

Exemption from licence. 

7. The State Government, may by an order in writing and subject to such conditions and restrictions as it 

may impose, exempt any entertainment or class of entertainment from the applicability of section 6 

above. 

Licence by Commissioner. 

8. (1)The Commissioner may, in addition to taking any other action under the provisions of this Act 

require any person who, in his opinion, is liable for licence but has not made an application in this behalf, 

to apply for licence and give licence to him. The Commissioner may also give licence to a proprietor who 

fails to apply for licence within a specified time. 

Provided that no action under this sub-section shall be taken unless the Commissioner has given notice to 

the proprietor of his intension so to do and has allowed him a reasonable opportunity of being heard. 

(2) Licence given under sub-section (1) shall take effect as if this had been made on the proprietors' 

application under sub-section (2) of section 6. 

Suspension of Licence. 

9. (1)Commissioner may, if he is of the opinion that public exhibition of any entertainment is prejudicial to 

public peace, safety, decency or morality, by order, suspend the exhibition of such entertainment in whole 

or any part of the State. 

(2) A copy of the order passed under sub-section (1) along with a statement of reason shall be sent to the 

State Government, which may confirm or discharge the order. 

(3) An order passed under this section shall remain in force for two months but may be extended by the 

State Government for any period, as it may think fit. 

Manner of Payment of tax and Returns. 

10. (1) The State Government may, on such conditions as may be prescribed, require the proprietor to 

pay the amount of the tax payable under section 3- 

(a) by stamping tickets with an impressed, embossed, engraved or adhesive stamp, issued by the State 

Government for the purpose, denoting that proper entertainment tax payable under the section 3 has 

been paid ; or 

(b) in accordance with returns of the payment for admission to the entertainment and on account of Tax ; 

or 

(c) by a consolidated payment of a percentage, to be fixed by the State Government, of the gross sum 

received by the proprietor on account of payments for admission to the entertainment and on account of 

the tax : or 

(d) in accordance with results recorded by any mechanical contrivance which automatically registers the 

number of persons admitted. 

Period of licence. 

11. (2) Amount of tax payable under section 4 shall be paid in the manner prescribed by the State 

Government. 

Licence shall be given for a period of one year. 

Provided that if the Commissioner is satisfied he may give licence for any period shorter than one year. 

Deposit & forfeiture of security. 

12. (1) The Commissioner may for good and sufficient reason, demand, from a proprietor of an 

entertainment a reasonable security before the entertainment is held and on such demand being made 

the proprietor' concerned shall furnish the security. 

(2) Commissioner may deduct any arrears of tax from the security and may vary or forfeit the security in 

such manner as may be prescribed. 

Provided that, no order to forfeit the security shall be made unless, after 'giving the proprietor reasonable 

opportunity of being heard, the commissioner is satisfied that the proprietor has evaded the tax. 

Liability of Payment. 

13. (1) The entertainment tax leviable under section 3 shall be charged in respect of each person 



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admitted for payment and also in respect of each person admitted without payment on a free or 

complementary pass or ticket and shall be calculated and paid on the number of admissions. 

Assessment of Tax. 

14. (1)Where the commissioner is satisfied that the proprietor of an entertainment - 

(a) has failed to take licence as required under section 8 ; or 

(b) has failed to submit true and full return in the prescribed form ; or 

(c) possesses or has used duplicate tickets ; or 

(d) has fraudulently evaded or attempted to evade the payment of tax due in any manner whatsoever, he 

shall, after giving the proprietor a reasonable opportunity of being heard, asses to the best of his 

judgement, the amount of tax due from the proprietor, and may also impose a penalty equal to ten 

thousand rupees or double the amount of tax evaded, whichever is larger. 

Provided that no such penalty shall be imposed if it is found that the proprietor has deposited ninety 

percent or more of the tax so assessed before the process of assessment started. 

(2) The penalty and tax payable under this section shall be paid by such date as may be specified in the 

notice of demand and, where no such date is specified, it shall be paid within thirty days of the whole of 

the notice. 

Provision of tickets. 

15. (1) Notwithstanding anything contained in section 56 of Indian Eastern Act, 1882, a ticket for 

admission to an entertainment shall not be resold for profit. 

(2) No person shall sell, resell or purchase any ticket for admission to a cinematographic exhibition in 

respect whereof tax is payable under section 3, except from the enclosure set apart by the proprietor for 

the purpose and in such manner as may be prescribed. 

Refund in certain circumstances. 

16. Where the commissioner is satisfied that the proprietor has deposited tax in excess of the amount 

actually due, he shall grant a refund in respect of such amount or allow its adjustment against future 

payment of tax. 

Recovery. 

17. Any sum due on account of tax or penalty under any provision of this Act, shall without prejudice to 

any other mode of recovery available to the State Government under any other law for the time being in 

force, be recoverable as arrears of land revenue. 

Interest payable by Proprietor. 

18. (1)If any proprietor does not pay into a Government treasury the full amount of tax due from him 

under this Act on the basis of the return or his account books within the prescribed date, simple interest 

at the rate of twenty five percent per annum from the first day of the month next following the said date 

shall be payable by the proprietor upon the amount by which the tax so paid falls short of the amount of 

tax payable as per his return or account books. 

(2) If the amount of tax paid within the prescribed date is not less than ninety percent of the tax finally 

assessed, no interest as provided for in sub-section (1) of this section shall be levied. 

Inspection. 

19. (1)Any office authorised by the State Government or by the commissioner for the purpose, may enter 

any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a  

place of entertainment at any reasonable time, with a view to see whether the provisions of this Act or 

any rules made thereunder are being complied with. 

(2) If any person prevents or obstructs the entry of any officer so authorised, he shall, in addition to any 

other punishment to which he is liable under any law for the time being in force, be punishable on 

conviction before a Magistrate to simple imprisonment not exceeding one month or fine not exceeding two 

thousand rupees or both. 

(3) Every Officer authorised under this section shall be deemed to be public servant within the meaning of 

section 210f the Indian Penal Code, 1860. 

Offences and Penalties. 

20. Whoever violates or aids or abets in violation of any of the provisions of this Act and for which no 

specific punishment is given in the section, shall on conviction before a Judicial Magistrate and in addition 

to any tax including interest if any, due from him, be punishable with imprisonment which may extend to 

six months or with fine not exceeding five thousand rupees or with both, and, when the offence is a 



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continuing one, with a daily fine not exceeding two hundred rupees during the period of continuance of 

the offence. 

Offences to be congnizable and bailable. 

21. Every offence punishable under any of the provisions of this Act shall be congnizable and bailable. 

Provided that no court shall take cognizance of any offence under this Act, or the rules made thereunder 

except with the previous sanction of the commissioner. 

Compounding of offences. 

22. (1) Subject to such conditions as may be prescribed, the Commissioner may, either before or after 

institution of criminal proceedings under this Act, accept from the person who has committed or 

reasonably suspected of having committed an offence under this Act or the Rules made thereunder and 

which is punishable under section 18 of this Act, by way of composition of such offence a sum of Rs. 

5,0001- or double the amount of the tax recoverable, whichever is greater in addition to the tax, if any, 

payable. 

(2) On payment of such sum as may be determined by the Commissioner under sub-section (I) no further 

proceeding shall be taken against the person in respect of the same offence. 

Bar of suits in Civil Courts and indemnity. 

23. No suit shall be brought in any civil court to set aside or modify any assessment made or order passed 

under the provisions of this Act, and no prosecution, suit or other proceedings shall lie against any officer 

of the State Government for anything in good faith done or intended to be done under this Act or the rules 

made thereunder. 

Power to summon and enforce the attendance of witnesses and production of books of 

Account. 

24. For the purpose of making assessment under section 15 the commissioner shall have power to 

summon and enforce attendance of witnesses including proprietor and his employees or any of them, and 

to compel the production of books of account by the same means, and (so far as may be) in the same 

manner as provided in the case of a Civil Court under the Code of Civil Procedure, 1908. 

Appeal. 

25. (1) Any person aggrieved by any order of the officer appointed to assist him under sub-section (2) of 

section 5 may within sixty days of communication of such order prefer an appeal to the commissioner in 

such manner as may be prescribed. 

(2) Any person aggrieved by any order of the commissioner may within sixty days of communication of 

such order prefer an appeal to the State Government in such manner as may be prescribed and order of 

the appellate authority shall be final. 

Delegation of commissioner’s powers. 

26. The Commissioner may, subject to such restrictions and conditions as may be prescribed, delegate, by 

notification in the Official Gazette any of his powers under this Act to any person appointed under sub- 

section (2) of section 5 to assist him. 

Power to make Rules. 

27. (1) The State Government may, makes rules for carrying out the purposes of this Act. 

(2) Without prejudice to the generality of the foregoing power, such rules may in particular, prescribe.- 

(a) all matters required by this Act to be prescribed ; 

(b) the classes and duties of Officers appointed for the purpose of enforcing the provisions of this Act ; 

(c) the procedures to be followed and the forms to be adopted in proceedings under this Act ; 

(d) the intervals at which, and the manner in which, the tax under this Act shall be payable ; 

(e) the dates by which and the authority to which returns shall be furnished; 

(f)the manner in which refunds shall be made ; 

(g) the fees, if any, for petitions, certificates and other matters : 

(h) the nature of account to be maintained by a proprietor ; and 

(i) for any other matter necessary for giving effect to the purpose of this Act. 

(3) Every rule made by the State Government under this Act shall be laid as soon as may be after it is 

made, before the Legislative Assembly while it is in session for a total period of not less than fourteen 

days which may be comprised in one session or in two or more successive sessions and if, before the 



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expiry of the session in which it is so laid of the successive session aforesaid the Legislative Assembly 

agree in making any modification in the rule or the Legislative Assembly agree that the rule should not be 

made, the rule shall thereafter have effect only in such modified form or be of no effect as the case may 

be, so, however, that any such modification or annulment shall be without prejudice to the validity of 

anything previously done under that rule. 

Repeal and Savings. 

28. (I) The Tripura Amusement Tax Act, 1973 and Tripura Cinemas (Regulation) Act, 1985 (hereinafter 

referred as the said Acts) are hereby repealed. 

(2) Notwithstanding the repeal of the said Acts, anything done, or any action taken, or any proceedings 

started, or any appeal preferred, or any legal effect produced by or under the provisions of the said Acts 

shall be deemed to have been done, taken, started preferred or produced by or under the corresponding 

provisions of this Act as if such corresponding provisions were in force on the day on which such thing was 

done or such action was taken or such proceeding was started or such appeal was preferred or such legal 

effect was produced. 

Schedule 

A. Admission to Cinematographic exhibitions including video shows where price of the ticket excluding tax 

is - 
 

(1) Less than Rs. 3/- 50% 

(2) Less than Rs. 20/- but more than 

or equal to Rs. 3/- 

75% 

(3) more than or equal to Rs. 20/- 100% 

B. Admission to all other entertainment covered under section 3 of the Act where price of the ticket 

excluding tax is - 
 

(1) Less than Rs. 3/- 25% 

(2) Less than Rs. 20/- but more than 

or equal to Rs. 3/- 

50% 

(3) more than or equal to Rs. 20/- 100% 

Explanation: Tax calculated as per A and B above shall be rounded off to the nearest multiple of 50 paisa. 

C. Tax on Cable Television network Rs. 10/- per subscriber per month. 


	THE TRIPURA ENTERTAINMENT TAX ACT, 1997
	Short Title, Extent and Commencement.
	Detinitions.
	Tax on payment for admission to entertainment.
	Tax on Cable Television Net-work.
	Tax Authority.
	Compulsory Licence.
	Exemption from licence.
	Licence by Commissioner.
	Suspension of Licence.
	Manner of Payment of tax and Returns.
	Period of licence.
	Deposit & forfeiture of security.
	Liability of Payment.
	Assessment of Tax.
	Provision of tickets.
	Refund in certain circumstances.
	Recovery.
	Interest payable by Proprietor.
	Inspection.
	Offences and Penalties.
	Offences to be congnizable and bailable.
	Compounding of offences.
	Bar of suits in Civil Courts and indemnity.
	Power to summon and enforce the attendance of witnesses and production of books of Account.
	Appeal.
	Delegation of commissioner’s powers.
	Power to make Rules.
	Repeal and Savings.