New Delhi Municipal Council Act : Liability to pay theatre-tax. Indian Bare Acts :

New Delhi Municipal Council Act,1994

Act No : 44

Section : Liability to pay theatre-tax.

87. Liability to pay theatre-tax. Every proprietor, manager, or person-in-charge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre-tax and shall pay the same in advance before the commencement of the performances or shows: Provided that the Chairperson may, with the approval of the Council, compound for any series of performances or shows or for any period not exceeding one month, with such proprietor, manager or person for a lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period. Tax on advertisements other than advertisements published in the newspapers