CHAPTER XI REVENUE ADMINISTRATION Sirsa seems to beinthe ...

RlsvI!NU~ AbMlNIS'l'RA1'ION 209
Entertainment Dnty.-The Punjab Entertainments Duty Act, 1936 was
replaced by the Punjab Entertainments Duty Act, 1955, on November 4, 1955.
The rat~s of duty have been changing over the years. The rate of tax on payment
of admission to a show, which had been 50 per cent since 1967-68, was raised
to 60 per cent from December 12, 1970 and to 75 per cent from January 19,
1971. The rate was revised to 100 per cent from January 15. 1973.
The collections from the entertainment duty during the period 1975-76
to 1980-81 are as under:
Year Amount
(Rs.)
1975-76 16,44,015
1976-77 22,84,112
1977-78 26,11,772
1978-79 .26,61,315
1979-80 32,37,385
1980-81 33,92,030
Show Tax.- The Punjab Entertainment Tax (Cinematograph) Shows
Act, 1954, came into force in May, 1954. The show tax is levied on the exhibitions
for every show on the number of occupied seats in a cinema house. Later
in 1974, the show tax was made 10 per cent of the entertainment' duty payable.
The collections of tax from 1975-76 to 1980-81 is given below:....;..
1975-76
1976-77
1977-78
1978-79
1979-80
1980-81
(Rs.)
.1,78,591
[2,26,628
L2,75.282
t 2,72,458
[.2,96,297
[2,93,876
Professions Tax.-Every person who carries on trade either by himself or
through an:agent or representative or who follows a profession or calling or who
is in employment either wholly or in part, within the state, is liable to pay for
each financial year (or a part thereof) professions tax under the Punjab Professiems,
Trades, Calling and Employment Taxation Act 1956. 1'he maximum limit