REGISTERED NO. D. 221

The Gazette of India

EXTRAORDINARY

PART II—Section 1

PUBLISHED BY AUTHORITY

No 4]

NEW DELHI, WEDNESDAY, FEBRUARY 11, 1970/MAGHA 22, 1891

Separate paging is given to this Part in order that it may be filed

as a separate compilation.

MINISTRY OF LAW

(Legislative Department)

New Delhi, the 11th February, l970\Magha 22, 1891 (Saka)

The following President's Acts are published for general informa-

tion:—

THE BIHAR LAND REFORMS (AMENDMENT) ACT, 1970

No. 5 OF 1970

Enacted by the President in the Twenty-first Year of the Republic

of India.

An Act further to amend the Bihar Land Reforms Act, 1950

In exercise of the powers conferred by section 3 of the Bihar State

Legislature (Delegation of Powers) Act, 1969, the President is pleased

to enact as follows: —

1. This Act may be called the Bihar Land Reforms (Amendment)

Act, 1970.

2. In section 4 of the Bihar Land Reforms Act, 1950

(hereinafter

referred to as the principal Act), in clause (cc),—

(i) the words "with the consent of the outgoing intermediary"

shall be, and shall be deemed always to have been, omitted;

(ii) the following proviso shall be inserted at the end, namely:—-

"Provided that an appeal against an order passed under

this clause, if preferred within sixty days of the date of such

32 of 1969.

Bihar Act

XXX of

1950.

Short title.

Amendment

of section 4.

3^§

THE 6AZETTE Of

IN1>IA EXTBAORDINARY

[PAST 2

order, shall lie to the prescribed authority not below the rank of

the Collector of the district who shall dispose of the same ac-

cording to the prescribed procedure.".

3. In section 6 of the principal Act, in sub-section (1),—

(i) in the proviso, after the

words "possession of", the

words

"any naukarana land or" shall be, and shall be deemed always to

have been, inserted;

(ii) the following Explanation shall be, and

shall be deemed

always to have been, inserted at the end, namely: —

'Eocplanatiorii—For the purposes of this sub-section, "naukarana

land" means land held as a grant burdened with service in lieu

of rent or held simply in lieu of wages for services to be

rendered.',

4. In section 12 of the principal Act, in sub-section (1), for the words

and figures "sections 9, 11 and 31", the words and figures "sections 9, 11,

25 and 31" shall be substituted.

5. In section 23 of the principal Act, in sub-section (4),—

(i) in clause (b), for the words "a Tribunal to be appointed by

the State Government in this behalf", the words and figures "a Mines

Tribunal appointed under section 12" shall be substituted;

(ii) clauses (c) and (d) shall be omitted;

(Hi) clauses (e), (f) and (g) shall respectively be re-lettered

clauses (c), (d) and (e);

(iv) in clause (d) as so re-lettered, the words "and to the opinion

of the Mining Expert, with regard to the extent of the mining opera-

tion carried on and of the minerals obtained" shall be omitted.

6. To section 32B of the principal Act, the following proviso shall be

added, namely: —

"Provided that no such affidavit shall be necessary where the

amount of compensation payable is less than one hundred rupees,".

7. In section 33 of the principal Act, in sub-section (1), after the exist*

ing provisos, the following proviso shall be inserted, namely: —

"Provided also that, if the State Government /by notification

in the Official Gazette so directs, ad interim payments of compensa-

tion may be made in advance at any time within two months prior

to the expiry of any six-monthly period fixed for making such pay-

ments.".

8. In section 43 of the principal Act, in sub-section (2), for clause (d),

the following clause shall be substituted, namely: —

" (d) the authority to which an appeal shall lie under the proviso

to clause (cc) and the proviso to clause

(hh)

of section 4 and

section 8 and the procedure to be followed in disposing of such

appeal;".

Amendment

of section

Amendment

section

12.

Amendment

of section

25.

Amendment

section

32B.

Amendment

of section 33,

Amendment

of section 43.

hxc. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

9. (I) All proceedings pending before the Tribunal appointed under

section 25 immediately before the commencement of this Act shall stand

transferred for disposal to the Mines Tribunal appointed under section 12.

(2) The Mines Tribunal may continue the proceedings from the stage

at which they were so transferred.

President.

President.

N. D. P. NAMBOODIRIPAD,

Joint Secy, to the Govt. of India.

Reasons for the enactment

The Bihar Land Reforms Act, 1950 mainly provides for the abolition

of intermediaries. In the administration of the said act, some legal and

practical difficulties have been experienced particularly with regard to

the recovery from the outgoing intermediaries of the amount of rent

realised by them for any period after the date of vesting of their estates

and tenures the settlement of the naukarana lands with the grantee rather

than with the intermediary, the functioning of two separate Tribunals for

dealing with minin'g disputes, the filing of affidavits in the case of petty

amounts of compensation and the advance payment of ad interim com-

pensation on the occasions of important festivals.

2. With a view to removing these difficulties, it is considered necessary

to make suitable amendments by the present measure in sections 4, 6, 12,

25, 32B, 33 and 43 of the Bihar Land Reforms Act, 1950.

3. The Committee constituted under the proviso to sub-section (2)

section 3 of the Bihar State Legislature (Delegation of Powers) Act, 1969

(32 of 1969), has been consulted before the enactment of this measure as a

President's Act.

B. R. PATEL,

Secy, to the Govt. of India,

Ministry of Foftd, Agriculture,

Community Development and Co-operation.

THE BIHAR TENANCY (AMENDMENT) ACT, 1970

No. 6 OF 1Q70

Enacted by the President in the Twenty-first Year of the Republic

of India.

An Act further to amend the Bihar Tenancy Act, 1885.

In exercise of the powers conferred by section 3 of the Bihar State

Legislature (Delegation of Powers) Act, 1969, the President is pleased to

enact as follows: —

1. (1) This Act may be called the Bihar Tenancy (Amendment) Act,

1970.

(2) It shall come into force at once,

32 of 1969.

provision.

Short title

and com-

mencement.

THE GAZETTE OF INDlA EXTRAORDINARY

[PAHT 2

2. For section 109 of the Bihar Tenancy Act, 1885, the following section

shall be substituted, namely: —

"109. (1) Subject to the provisions of section 109A, a Civil Court

shall not entertain any application or suit—

(a) concerning the preparation or publication of record-of-

rights or settlement of rent or preparation of Settlement Rent-

rolls;

(b) for alteration of any entry in any such record or loll;

(d) for declaration of title to or recovery of possession of

or confirmation of possession over any holding or tenancy or part

thereof in which correctness of any entry in any such record

or roll is expressly or impliedly challenged or in which determi-

nation of incidents of any tenancy is involved.

(2) Suit for declaration of title to or recovery of possession of

or confirmation of possession over any holding or tenancy or part

thereof, in which correctness of any entry in any record-of-rights or

Settlement Rent-roll is expressly or impliedly challenged or in which

determination of incidents of any tenancy is involved, may be insti-

tuted before the Collector or any Revenue Officer specially empower-

ed by the State Government by notification in this behalf who shall

dispose of the suit in the prescribed manner.

(3) An appeal against the decision under sub-section (2) shall

He,-

(a) if the decision is by an officer other than the Collector

of a district, to the Collector of the district or to any other officer

as may be specially empowered by the State Government by noti*

flcation in this behalf, whose decision thereon shall be final; or

(b) if the decision is by the Collector of a district, to the

Commissioner of the Division, whose decision thereon shall be

final.

(4) Every appeal under sub-section (3) shall be presented

within ninety days from the date of the decision under sub-section

(2).".

3. (1) Notwithstanding anything contained in the Bihar Tenancy

Act, 1885 or any other law for the time being in force, all applications and

suits of the nature referred to in sub-section (1) of section 109 of the

said Act as amended by this Act, pending in a Civil Court immediately

before the commencement of this Act shall, on such commencement,

stand transferred to the Collector of the district in which such Court is

situated and the Collector shall either dispose them of himself or transfer

them to any Revenue Officer competent to hear an application or suit of

such nature under sub-section (2) of the said section 109:

Provided that an appeal against or proceedings in execution of any

judgment, decree or order of a Civil Court passed In any such suit before

the commencement of this Act shall be disposed of as if this Act had not

been enacted.

Substitution

of new

section for

eection 109.

Bar of juris-

diction to

Civil Courts.

Transfer of

certain appli-

cations and

suits pending

in Clvi ]

Courts.

Bihar Act

VIII of

1885

Bihar Act

VIII of

1885.

Sue. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

(2) The Collector or the Revenue Officer shall dispose of the suit

transferred to him under sub-section (1) in the prescribed manner.

(3) An appeal against the decision under sub-section (2) shall lie,—

(a) If the decision is by an officer other than the Collector of a

district, to the Collector of the district or to any other officer as may

be specially empowered by the State Government by notification In

this behalf, whose decision thereon shall be final; or

(b) if the decision is by the Collector of a district, to the Com-

missioner of the Division, whose decision thereon shall be final.

(4) Every appeal under sub-section (3) shall be presented within

ninety days from the date of the decision under sub-section (2).

V. V. GIRI,

President.

N. D. P. NAMBOODIRIPAD,

Joint Secy, to the Govt. of India.

Reasons for the enactment

Survey and settlement operations have been undertaken in several

districts of Bihar with a view to effecting a thorough revision of record-

of-rights. A large number of suits were filed in Civil Courts challenging

the entries in the record-of-rights. Considering that it would be difficult

for the under-raiyats to defend their

cases

Civil Courts

and for the Civil Courts to deal with a large number of cases

speedily, the Bihar Tenancy (Amendment) Act, 1964 was enacted which

barred a Civil Court from entertaining any application or suit concerning

(1) the preparation or publication of record-of-rights, (2) settlement of

rent and preparation of Settlement Rent-roll, (3) alteration of any entry

in such record or roll, and (4) determination of the incidents of any

tenancy; and for transfer of such suits from Civil Courts to Revenue

Courts.

2. On an interpretation of the wordings of section 109 of the Bihar

Tenancy Act, 1885 as substituted by the BiEar Tenancy

(Amendment)

Act, 1964 and the transitional provision contained in section 11 of the

said amending Act, it has been held by the Patna High Court in Misc.

Judicial Case No. 1709 of 1964 that in a suit for declaration of title be-

tween rival claimants to property and for confirmation of possession or

recovery of possession, a prayer for correction of the entry in the record-

of-rights is of an ancillary nature and the Bihar Tenancy (Amendment)

Act, 1969 did not take away the jurisdiction of a Civil Court in such suits.

3. It is apprehended

that

the

purpose

of the Bihar Tenancy

(Amendment) Act, 1964 would be defeated as in the suits for correction

of records or determination of incidents of tenancy, disputes relating to

title and possession are generally Involved. It is, therefore, necessary to

further amend the Bihar Tenancy Act, 1885 and specifically provide for

barring the jurisdiction of a Civil Court with regard to suits for declara-

tion of title to or recovery of possession of or confirmation of possession

THE GAZETTE OF INDIA EXTRAORDINARY

[PART 2

over any holding or tenancy or part thereof in which correctness of any

entry in any record-of-rights or Settlement Rent-roll is expressly or

impliedly challenged or in which determination of incidents of tenancy

is involved, for empowering the Revenue Court to decide such suits and

for transfer of such cases to the Revenue Courts for disposal. The present

measure is intended to achieve that object.

4, The Committee constituted under the proviso to sub-section (2) of

section 3 of the Bihar State Legislature (Delegation of Powers) Act, 1969

(32 of 1969) has been consulted before the enactment of this measure as a

President's Act.

B. R. PATEL,

Secy, to the Govt. of India.

Ministry of Food, Agriculture,

Community Development and Co-operation.

THE BIHAR TAXATION ON PASSENGERS AND GOODS

(CARRIED BY PUBLIC SERVICE MOTOR VEHICLES)

AMENDMENT ACT, 1Q70

No. 7 OF 1970

Enacted by the President in the Twenty-first Year of the Republic

of India.

An Act to amend the Bihar Taxation on Passengers and Goods

(Carried by Public Service Motor Vehicles) Act, 1961.

In exercise of the powers conferred by section 3 of the Bihar State

Legislature (Delegation of Powers) Act, 1969, the President is pleased to

enact as follows: —

1. This Act may be called the Bihar Taxation on Passengers and Goods

(Carried by Public Service Motor Vehicles) Amendment Act, 1970.

2. After section 3 of the Bihar Taxation on Passengers and Goods

(Carried by Public Service Motor Vehicles) Act, 1961 (hereinafter referred

to as the principal Act), the following sections shall be inserted,

namely: —

"3A. Notwithstanding anything contained in this Act, where a

reciprocal agreement relating to taxation on passengers or goods

carried by public service motor vehicles is entered into between the

State Government of Bihar and any other State Government, the levy

and collection of the tax shall be in accordance with the terms and

conditions of such reciprocal agreement:

Provided that the tax so levied shall not exceed the tax leviable

under this Act:

Provided further that the terms and conditions of every such

reciprocal agreement shall be published in the Official Gazette and a

copy thereof shall be laid before both the Houses of the State Legis-

lature.

Short tide.

Insertion of

new sec-

tions 3A

and 3B.

Collection of

tax in

pursuance

of reciprocal

agreements.

320

Bihar

Act XVII

of 1961.

Sire. 1]

THE GAZETTE OF INDlA EXTRAORDINARY

4,$

3B. The State Government may, by notification in the

Official

Gazette, exempt, in the public interest, subject to such conditions, if

any, any owner or class of owners, from payment of tax leviable on

any public service motor vehicle where in its opinion, such vehicle is

engaged,—

(a) in the carriage of passengers or goods on such inter-State

routes as may be specified in the notification, or

(b) in the carriage of passengers or goods in furtherance of

any educational, medical, philanthropic or other similar object, or

which an agreement for the acceptance of lump sum in lieu of the

amount of tax has been arrived at under section 8.".

3. In section 9 of the principal Act, after sub-section (4), the following

sub-section shall be inserted, namely: —

"(4A) If any owner fails, without any reasonable cause, to make

payment of the tax due from him as specified in the notice under

sub-section (4) within the time specified therein or such further time

as may be sJlowed by the prescribed authority, he shall, in addition

to the amount of tax payable by him, pay, by way of penalty, a sum

not exceeding five percentum of the amount of the tax due for each

of the first three months following the expiry of the time specified

above and ten percentum of the amount of the tax due for each

subsequent month or part thereof.".

4. After section 11 of the principal Act, the following section shall be

inserted, namely: —

''11 A. (i) Where any owner claims that he is not liable to tax

under this Act, in respect of any public service motor vehicle on the

ground that he has transferred the bwnership of the vehicle, the

burden of proving the transfer of the vehicle shall be on the transferor

and for this purpose he shall file before the prescribed authority a

declaration in such form and within such period a.s may be prescribed,

together with the particulars of transfer and the evidence in support

thereof.

(2) If the prescribed authority is satisfied after such enquiry as

he may deem necessary, that the particulars contained in the declara-

tion are true, he shall make an order to that effect and assess the

amount of tax due from such owner for the period prior to the date

of transfer.

(3) Where any owner having transferred any public service motor

vehicle fails to file the declaration or to produce the evidence as

required under sub-section (2) or where the owner having made such

transfer cannot be found, the prescribed authority shall after giving

the transferee a reasonable opportunity of being heard, assess, to the

best of its judgment, the amount of tax due in respect of the period

prior to the date of transfer and for such an assessment proceeding

taken against the transferee, all the provisions of this Act shall, so far

as may be, apply.

POwer to

exempt.

Amendment

of section 9.

Insertion

of new

section it A .

Liability of

the trans-

feree to

assessment

in certain

cases.

THE GAZEJTTE OF INIMA EXTRAORDINARY

tPAfc* 2

(4) Where the transferor is in a position to pay the tax due in

respect of the period prior to the date of transfer, the prescribed

authority may of its own motion or on an application made by the

transferee, and after such enquiry as he may deem necessary, order

that a.n assessment proceeding in respect of the said period started

against the transferee be transferred and taken against the transferor.".

V. V. GIRI,

President.

N. D. P. NAMBOODIRIPAD,

Joint Secy, to the Govt. of India.

Reasons for the enactment

In order to improve collection of tax under the Bihar Taxation on

Passengers and Goods (Carried by Public Service Motor Vehicles) Act,

1961 (Bihar Act XVII of 1961), as also to facilitate payment of tax by

owners of other States plying vehicles in Bihar, it is necessary to make

amendments in the Act, It is also considered expedient to make some

provision in the Act whereby owners plying vehicles for educational or

medical purposes may be exempted from payment of tax. The proposed

amendments are expected to yield an additional revenue of about Rs. 20

lakhs a year.

2. In order to achieve these objectives, the present measure is being

enacted as a President's Act.

3. The Committee constituted under the proviso to sub-section (2) of

section 3 of the Bihar State Legislature (Delegation of Powers) Act, 1969

(32 of 1969) has been consulted before enactment of this measure as a

President's Act.

P. GOVINDAN NAIR,

Secy, to the Govt. of India.

Ministry of Finance,

(Department of Expenditure).

THE BIHAR ENTERTAINMENTS TAX (AMENDMENT)

ACT, 1970

No. 8 OF 1970

Enacted by the President in the Twenty-first Year of the Republic

of India.

An Act further to amend the Bihar Entertainments Tax Act, 1948.

In exercise of the powers conferred by section 3 of the Bihar State

Legislature (Delegation of Powers) Act, 1969, the President is pleased to

enact as follows: —

X. This Act may be called the Bihar Entertainments Tax (Amendment)

Act, 1970.

Short title,

32 of 1969.

SFC. 1]

THE GAZETTE OF INDJA EXTRAORDINARY

2. In section 3 of the Bihar Entertainments Tax Act, 1948 (hereinafter '

referred to as the principal Act),—

(a) for the proviso to sub-section (1), the following proviso shall

be substituted, namely: —

"Provided that the State Government may, from time to

time, by notification, and subject to such conditions as it may

deem fit to impose, fix a higher rate of entertainments tax not

exceeding the amount of such payment for admission, or any

lower rate of tax payable under this Act, in respect of any enter-

tainment or class or series of entertainments or in respect of

different rates of payments for admission to the same entertain-

ment specified in such notification.";

(fa) after sub-section (1), the following sub-section shall be in-

serted, namely: —

" (1A) The amount of entertainments tax payable on any

payment for admission shall not be less than five paise and,

where the payment for admission is less than one rupee, frac-

tions of five paise in the amount of the tax shall be rounded off

to five paise or to the nearest lower multiple thereof; and, where

the payment is one rupee or more, such fractions shall be round-

ed off to the next higher multiple of five paise.".

3. In section 3A of the principal Act, for sub-section (I), the following

sub-section shall be substituted, namely: —

"(1) Subject to such rules as may be prescribed, the State Gov-

ernment may, except in respect of an entertainment covered by the

proviso to sub-section (1) of section 5, require the entertainments tax

payable in respect of any entertainment to be estimated and paid in

advance for any period not exceeding three months.".

4. For section 4 of the principal Act, the following section shall be

substituted, namely: —

"4. Subject to such rules as may be prescribed, entertainments

tax shall be levied and paid to the State Government also on every

complimentary ticket issued by the proprietor for every entertain-

ment as if full payment had been made for admission to such enter-

tainment according to the class of seat or accommodation which the

holder of such ticket is entitled to occupy or use.".

5. For section 5 of the principal Act, the following section shall be

substituted, namely: —

"5. (1) Save as otherwise provided by this Act, no person other

than a person who has some duty to perform in connection with the

entertainment or a duty imposed upon him by or under this Act or

any other law, shall be admitted to any entertainment in respect of

which entertainments tax is payable under section 3 or section 4

except with a ticket or a complimentary ticket in the prescribed

form:

Provided that the State Government may, from time to time,

by notification in the Official Gazette, in respect of places of enter-

Bihar Act

XXXV of

r948.

Amendment

>f section 3.

Amendment

if section

3A.

Substitution

)f new

lection f°r

lection 4-

Liability of

"omplimen-

tnry

tickets to

entertain-

ments tax.

Substitution

of new

section fof

section ;.

Admiss^:on

to entertain-

ments.

THE GAZETTE OF INDIA EXTRAORDINARY

[PART 2

talnments in area or areas specified therein, direct that such tickets

or complimentary tickets shall be stamped with an impressed, em-

bossed, engraved, or adhesive stamp (not previously used) issued by

the State Government or any mechanical contrivance used for the

purpose of revenue under this Act and indicating the proper tax for

such ticket:

Provided further that the State Government or the prescribed

authority may, by order, exempt any place of entertainment in any

area in which such notification is in force, from the operation thereof

for such period as may be specified in the order.

(2) The State Government may, on the application of the pro-

prietor of any entertainment in respect of which the entertainments

tax is payable, permit the proprietor to pay, on such conditions as

may be prescribed, the amount of the tax due—

(a) by compounding in the prescribed manner the tax pay-

able in respect of such entertainment for a fixed sum; or

(b) by a consolidated payment at such percentage of the

gross proceeds received by the proprietor on account of pay-

ments for admission to the entertainments and on account of tax

as the State Government may fix; or

contrivance that automatically registers the number of persons

admitted.

(3) The provisions of sub-section (1) shall not apply to any

entertainment in respect of which the entertainments tax due is

payable in accordance with the provisions of clause (a) or (c) of

sub-section (2) and the proviso to sub-section (2) shall not apply to

any entertainment in respect of which the entertainments tax is

payable in accordance with sub-section (2).".

6. After section 5 of the principal Act, the following section shall be

inserted, namely: —

"5A. Subject to the provisions of this Act and such rules as may

be prescribed, entertainments tax shall—

(i) be levied in respect of each person admitted to the enter-

tainment,

(ii) be paid, in the case of admission by stamped tickets as

provided in the proviso to sub-section (1) of section 5, by means

of a stamp on such tickets,

(Hi) be calculated and paid, in the case of admission other-

wise than by stamped tickets, on the number of persons admitted,

and

(iv) be recoverable from the proprietor in the case of ad-

mission otherwise than by stamped tickets.".

7. For section 7 of the principal Act, the following section shall be

substituted, namely: —

"7. (1) Subject to such rules, as may be prescribed, the prescribed"

authority may require the proprietor of an entertainment to deposit

Insertion of

new section

5A.

Levy and

collection,

Substitution

of new

section for

section 7,

Security.

SFC. 1]

THE GAZETTE OF INDIA EXTRAORDINARY

as security an amount not exceeding the total entertainments tax

chargeable for the full fortnight as calculated with reference to the

number of shows:

Provided that the said authority may—

(i) vary the amount of security from time to time if he con-

siders this to be necessary;

(ii) forfeit the security in whole or part if the returns are

not furnished on the due date along with the receipt for the pay-

ment of the tax in respect of admission otherwise than by stamp-

ed tickets or if the returns are found to be inaccurate; or

(iii) adjust in the event of default, the amount of the arrears

of entertainments tax due or penalty, if any, from the amount of

secmity and direct the proprietor to make good the amount of

security before the tax for the next fortnight falls due.

(2) The amount of security to be deposited under sub-section {1)

shall not exceed a sum of rupees one thousand for a place of enter-

tainment in an area in respect of which a notification has been issued

under the proviso to sub-section (1) of section 5.".

8. In section 9 of the principal Act—

(a) for sub-section (2), the following sub-section shall be substitut-

ed, namely: —

"(2) If the proprietor fails without any reasonable cause to

furnish any return within the prescribed date, the prescribed

authority may direct that the proprietor shall, by way of penalty,

pay a sum not exceeding five rupees for every day after the pres-

cribed date during which the proprietor fails to submit the

prescribed return.";

(b) for sub-section (4), the following sub-section shall be substitut-

ed, namely: —

"(4) Before the proprietor furnishes the return required by

sub-section (3), he shall, unless the entertainments tax has been

paid by means of stamps, pay into a Government treasury, in the

prescribed manner, the full amount of such tax, and shall furnish,

along with the return, a receipt from such Treasury showing the

payment of such amount.";

tuted, namely: —

"(8) Any amount of tax or penalty which remains unpaid

under this Act or any sum required to be paid under clause (a) or

(b) of sub-section (2) of section 5, which remains unpaid after the

due date, shall be recoverable as an arrear of land revenue:

Provided that, when a proprietor has presented any appeal

under section 14, the appellate authority may, in its discretion,

treat the proprietor as not being in default so long as the appeal

remains pending.".

Amendment

of section 9,

THE GAZETTE OF INDIA EXTRAORDINARY

[PAHT 2

9. After section 9A of the principal Act, the following sections shall be

inserted, namely: —

"9B. The entertainments tax payable under the Act shall be

assessed by the prescribed authority in the prescribed manner:

Provided that, without prejudice to any action under clause (a)

of sub-section (1) of section 16, where the tax is levied under the

proviso to sub-section (1) of section 5, such assessment shall be made

in the prescribed manner only where any proprietor of an entertain-

ment admits any person to any place of entertainment in contravention

of the provisions of the said proviso.

9C. (1) Any officer authorised by the State Government in this

behalf may, at any stage, direct transfer of a proceeding in respect

of any entertainment from the prescribed authority to another such

authority of the same or higher rank.

(2) Where any direction is given under sub-section (2), the

prescribed authority to whom the proceeding is transferred, shall after

giving to the proprietor a notice in writing of the transfer proceed

to dispose it of as if it had been initiated by the said authority and

such transfer shall not render necessary re-issue of any notice already

issued before the transfer and the authority to whom the proceeding

is transferred may, in its discretion continue it from the stage at which

it was left by the authority from whom it was transferred.".

10. In section 12 of the principal Act, after clause (b) of sub-section

(1), the following clauses shall be inserted, namely: —

"(c) Every officer so authorised may also enter any place where

the tickets for admission to an entertainment or counterfoils thereof

or stamps are kept or any accounts, registers or other documents re-

lating to an entertainment are kept or maintained and may search at

any reasonable time any such place or office or any box or receptacle

in which any such tickets, counterfoils, stamps, accounts, registers or

other documents, are kept and may inspect such tickets, counterfoils,

stamps, accounts, registers or other documents, if he has reason to

suspect that attempt is being, or has been, made to evade payment

of any tax, and may, for reasons to be recorded in writing, seize such

tickets, counterfoils, stamps, accounts, registers and other documents

and shall grant a receipt for the same and such seized tickets, counter-

foils, stamps, accounts, registers, or other documents shall be retained

so long as may be necessary for the examination thereof or for a

prosecution and shall thereafter be returned to the proprietor.

(d) The officers so authorised shall have power to break open

any box or receptacle in which any tickets, counterfoils, stamps,

accounts, registers or other documents relating to any entertainment

may be contained or to break open the door of any premises where

any such tickets, counterfoils, stamps, registers, accounts or other

documents may be kept if the proprietor or any other person in

occupation of the said premises fails or refuses to open the door or

the box or receptacle on being colled upon to do so.".

Insertion

of new

sections 9B

and 9C.

Assessment

of tax.

Transfer of

proceedings.

Amendment

of section

12.

SEC 1J

THE GAZETTE OF INDTA EXTRAORDINARY

11. For section 13 of the principal Act, the following section shall be

substituted, namely: —

"13. (i) Subject to such rules as may be prescribed, the prescrib-

ed authority may, either before or after assessment, require any pro-

prietor to produce before it any accounts, registers or documents in-

cluding those relating to stamps or to furnish any information relat-

ing to financial transactions of the proprietor in respect of his enter-

tainments including transactions with the producer or distributor of

alms, printing of tickets including complimentary tickets, sales of

tickets including complimentary tickets and realisation of payment

for admission or entertainments tax, the profit derived from the

entertainments as may be necessary for the purposes of trrs Act and

the proprietor shall comply with such requirement.

(2) All accounts, registers, documents, stamps and tickets men-

tioned in sub-section (1) shall, at all reasonable times, be open to

inspection by the prescribed authority, which may take or cause to

be taken such copies of or extracts from the accounts, registers of

documents as it may consder necessary.".

12. In sub-section (2) of section 21 of the principal Act—

(a) after clause (b), the following clause shall be inserted,

namely: —

" (bb) for the supply and use of stamps or stamped tickets,

for securing the defacement of stamps when used, for keeping

of accounts of all stamps used under this Act or for the renewal

of damaged or spoiled stamps and for any other matter concern-

ing stamps;";

(b) after clause (d), the following clause shall be inserted,

namely: —

"(dd) prescribing the authority for exempting any place

of entertainment in any area in which the notification under

proviso to section 5(1) is in force;";

namely: —

"(II) prescribing the procedure of assessment of tax and

other matters related thereto;".

V. V. GIRI,

President.

N. D. P. NAMBOODIRIPAD,

Joint Secy, to the Govt. of India.

Reasons for the enactment

The existing law of entertainment tax in Bihar envisages the payment

of the tax by the proprietors of entertainments every fortnight, calculat-

ed on the value of tickets sold by them. Experience has shown that

under the existing system, proprietors evade the tBx by suppressing the

Substitut on

of new

section for

section 13.

Production

and inspec-

tion of

accounts and

documents.

AmendnMot

of sction

21.

THE GAZETTE OF INDIA EXTRAORDINARY [PART It—SEC. 1

sale of tickets. It also results in delay in the payment of the tax already

collected by the proprietors. This measure, therefore, seeks to amend the

Bihar Entertainments Tax Act, 1948 (XXXV of 1948), providing that

the tickets of admission to entertainments shall be stamped. It also seeks

to amend the existing law so as to tighten the administration of enter-

tainments tax law in the State and improve the efficiency of the collection

machinery.

2. The Commiteee constituted under the proviso to sub-section (2) of

section 3 of the Bihar State Legislature (Delegation of Powers) Act, 1969

(32 of 1969) has been consulted before the enactment of this measure as

a President's Act.

P. GOVINDAN NAIR,

Secy, to the Govt. of India,

Ministry of Finance,

(Department of Expenditure),

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