Panchayat:Repo18/vol2-page0264

264 LOCAL AUTHORITIES ENTERTAINMENTS TAX RULES, 1962 Rule 44

(2) The exemption granted under sub-rule (1) shall be in the form of certificate in Form No. IX or X, as the case may be, and the proprietor shall comply with the conditions specified therein.

(3) As soon as the entertainment in respect of which certificate issued is conducted and the accounts prescribed in the certificate are produced by the proprietor, the local authority may confirm the original order if it is satisfied that the conditions relating to the grant are satisfied. If the accounts are not produced within the time allowed or if any of the conditions prescribed in that behalf are not satisfied, the provisional order issued under sub-rule (1) is liable for cancellation.

(4) Every order passed under sub-rule (3) is final. 

44. (1) Any person seeking exemption from liability to tax under sub-section (1) of section 7A shall apply to the Government Well before the commencement of the proposed entertainment.

(2) The application shall be affixed with a court fee stamp Worth Rupees 5.

(3) The application shall specifically state,

(i) the purpose for which the fund raised out of the entertainment is proposed to be utilised;

(ii) the place or places of the entertainment proposed to be conducted, and;

(iii) the period of entertainment.

45. (1) The Government shall consider the application under rule 44 and if they are satisfied that the application is correct, complete and genuine exempt the entertainment from the liability to tax. 

(2) The order issued under sub-rule (1) shall be communicated to the applicant and to the Executive Authority of the Local Authority within which the entertainment is proposed to be conducted.

(3) The applicant in whose favour an order under sub-rule (1) has been issued shall produce the order before the Executive Authority of the Local Authority concerned.

(4) A copy of the order issued under Sub-rule (1) shall be affixed in a Conspicuous place where the Entertainment is conducted and produced before the Inspecting officer on demand.

46. (1) Any person seeking exemption from liability to tax under sub-section (3) of Section 7A shall apply to the Local Authority before 30 days of commencement of the entertainment. 

(2) The application shall be affixed with Court fee stamp worth Rupees 5.

(3) The local authority shall consider the application under sub-rule (1) and if they are satisfied that the application is correct, Complete and genuine, forward a copy of the same with their recommendation to the Government for previous sanction.

(4) The Government shall consider the request of the Local Authority and take appropriate decision.

(5) The Executive Authority shall, if, sanction is accorded by the Government, issue an order exempting the entertainment from liability to tax.

(6) The exemption granted under sub-rule (5) shall be in Form XI. (7) A copy of the order issued under sub-rule (5) shall be affixed in a conspicuous place where the entertainment is conducted. PART WI Miscellaneous 47. Every owner or other person in charge of anytheatre, hall or other premises who lets out the same for the purposes of an entertainment which is liable to tax under the Act shall give notice of such entertainment to the local authority concerned and the officer in charge of the police station having jurisdiction over the place. Such notice shall be given at least three days before the entertainment and shall specify the nature of the entertainment, the name and address of the proprietor and the date on which, and the time at which, the entertainments is to be held. 48. Any officer authorised to enter any place of entertainment under Section 9 of the Act or any other officer who has to enter any place of entertainment in pursuance of a duty imposed on him by or under the Act or any other law shall, before entering, demand from the proprietor a pass