HARYANA GOVT. GAZ. (EXTRA.), SEPT. 19, 2020 (BHDR. 28, 1942 SAKA)

161

PART-I

HARYANA GOVERNMENT

LAW AND LEGISLATIVE DEPARTMENT

Notification

The 19th September, 2020

No. Leg. 32/2020.— The following Act of the Legislature of the State of Haryana received

the assent of the Governor of Haryana on the 16th September, 2020 and is hereby published for

general information:-

HARYANA ACT NO. 22 OF 2020

THE HARYANA MUNICIPAL ENTERTAINMENT DUTY (AMENDMENT) ACT, 2020

ACT

further to amend the Haryana Municipal Entertainment Duty Act, 2019.

Be it enacted by the Legislature of the State of Haryana in the Seventy-first Year of the

Republic of India as follows:-

This Act may be called the Haryana Municipal Entertainment Duty (Amendment)

Act, 2020.

Short title.

In section 2 of the Haryana Municipal Entertainment Duty Act, 2019 (hereinafter called

the principal Act),-

(i)

for clause (a), the following clause shall be substituted, namely:-

‘(a)

“admission to an entertainment” includes admission to any place in which

the entertainment is held or any place where from the entertainment is

provided by means of cable connection from any type of antenna with a

cable network attached to it or cable television for Direct-to-Home

Broadcasting service;’;

(ii)

after clause (a), the following clauses shall be inserted, namely:-

‘(aa)

“antenna” means an apparatus which received television signals, enabling

viewers to tune into transmissions including national or international

satellite transmissions and is erected or installed for exhibition of films or

moving pictures or series of pictures, by means of transmission of television

signals by wire, where subscribers’ television sets at the residential or non-

residential place are linked by metallic coaxial cable or optic fibre cable to a

central system called the head-end, on payment by the connection charges

or any other charges collected in any manner, whatsoever;

(ab)

“cable operator” means any person or a company registered as a cable

operator and has also been registered as a Multi-System Operator for a

notified area as per the provisions of the Cable Television Networks

(Regulation) Act, 1995 (Central Act 7 of 1995) and re-transmits digital

television signals installed for exhibition of films or moving pictures or

series of pictures to subscriber’s television sets at the residential or non-

residential places;

(ac)

“cable television” means a system organized on payment by a connection

holder of any contribution or subscription or installation and connection

charges or any other charges collected in any manner, whatsoever, for

exhibition of films or moving pictures or series of pictures by means of

transmission of television signals by wire where subscriber’s television set

is linked by metallic coaxial cable or optic fibre cable to a central system

called the head-end, by using a video cassette or disc or both, recorder or

player or similar such apparatus on which pre-recorded video cassettes or

discs or both are played or replayed and the films or moving pictures or

series of pictures which are viewed and heard on the television receiving set

at a residential or non-residential place of a connection holder;’;

Amendment of

section 2 of

Haryana Act 30

of 2019.

162

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 19, 2020 (BHDR. 28, 1942 SAKA)

(iii)

for clause (e), the following clause shall be substituted, namely:-

‘(e)

“entertainment” includes any exhibition, fairs, performance, amusement,

game, sport, marathon, race to which persons are admitted against payment

or in the case of television exhibition with the aid of any type of antenna

with a cable network attached to it or cable television or Direct-to-Home

Broadcasting Service, for which persons are required to make payment by

way of contribution or subscription or installation and connection charges or

any other charges collected in any manner, whatsoever.

Explanation.- For the purpose of this clause, the expression “game”

includes video games which are played with the aid of

machine which is operated electronically or mechanically or

electromechanically for the purpose of entertainment or

otherwise;’;

(iv)

after clause (g), the following clauses shall be inserted, namely:-

‘(ga)

“Internet Protocol Television” means broadcasting of television channels

through telephone network with the help of Internet Protocol network by

the Internet Protocol Service Providers who have right to transmit media

programming to their customers.

Explanation.- For the purpose of this clause,-

Internet Protocol Television technology combines television

distribution with broadband and telephony and provides the option of

Triple Play Services to the customer. The signals for these services are

transmitted through cable or optical fibre networks. Owing to high speed

two way connectivity of this technology, there is greater potential of

offering value added services like Video on Demand, time shift viewing,

online gaming, broadband and e-commerce etc.;

(gb)

“local cable operator” means any person or a company who accepts digital

television signals from Multi-System Operator and re-transmits at the

residential or non-residential places on payment by a subscriber;

(gc)

“Multi-System Operator” means a cable operator who received a

programming service from a broadcaster or its authorised agencies and re-

transmits the same or transmits his own programming service, for

simultaneous reception either by multiple subscribers directly or through

one or more local cable operators and includes his authorised distribution

agencies, by whatever name called;’;

(v)

in clause (i),-

(a)

for the existing heading, the following heading shall be substituted, namely:-

“payment for admission in relation to the levy of entertainment duty”

includes-;

(b)

after item (iii), the following items shall be inserted, namely:-

“(iv) any payment made by a person by way of contribution or subscription

or installation and connection charges or any other charges collected

in any manner whatsoever for television exhibition with the aid of

any type of antenna with a cable network attached to it or cable

television;

(v)

any payment made by person to the proprietor of a Direct-to-Home

Broadcasting Service by way of contribution, subscription,

installation or connection charges, or any other charges collected in

any manner, whatsoever, for Direct-to-Home Broadcasting Service

with the aid of any type of set top box or any other instrument of like

nature which connects television set at a residential or non-residential

place of connection-holder directly to the Satellite;

(vi)

any payment made by way of sponsorship amount for a programme

which is organised only for invitees, without selling tickets.

HARYANA GOVT. GAZ. (EXTRA.), SEPT. 19, 2020 (BHDR. 28, 1942 SAKA)

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Explanation.- For the purposes of this clause any expenditure incurred by

any co-operative society including a co-operative housing

society or by the management of any factory, hotel, lodge,

bar, permit room, pub, or by a person or group of persons,

for the purchase of any type of antenna or any other

apparatus for securing transmission through the cable

network of cable television attached to it, for its members,

or for workers or customers or for himself or themselves, as

the case may be, shall be deemed to be the payment made

under this sub-clause for the television exhibition with the

aid of any type of antenna with cable network attached to it

or cable television;”;

(vi)

after clause (i), the following clauses shall be inserted, namely:-

‘(ia)

“pool game” means game played on a Pool Table or Billiard Table or any

Table by whatever name called or by whatever way described, with a long

stick called a cue, a cue ball and designated number of object balls. Each

player using the cue ball will pocket the object balls in any order or

combination or in any manner or method;

(ib)

“pool parlour” means a place of entertainment wherein one or more tables

are provided for playing pool-game for which persons are required to make

a payment in any manner or form;’;

(vii)

in clause (n),-

(a)

for the sign “.” existing at the end, the sign “;” shall be substituted; and

(b)

the following clause shall be added at the end, namely:-

‘(o)

“video games parlour” means a place of entertainment where persons

are required to make a payment for the purpose of working on a

machine installed therein which operates electronically or

mechanically or electro mechanically.’.

After section 3 of the principal Act, the following sections shall be inserted, namely:-

“3A. Levy of duty on cable service.- (1) The proprietor of a cable television, cable

operator or distributor of Internet Protocol Television providing cable services or Internet

Protocol Television services shall be liable to pay entertainment duty at the rate as the

Government may notify in the Official Gazette, from time to time, in this behalf.

(2)

Nothing in sub-section (1) shall preclude the Government from notifying different

rates of entertainment duty for entertainment in a household or in different categories of

hotels.

3B. Levy of duty on pool games.- The proprietor of a video game parlour or pool

game or pool parlour shall be liable to pay entertainment duty at the rate as the

Government may notify in the Official Gazette, from time to time, in this behalf.”.

Insertion of

sections 3A and

3B in Haryana

Act 30 of 2019.

BIMLESH TANWAR,

ADMINISTRATIVE SECRETARY TO GOVERNMENT, HARYANA,

LAW AND LEGISLATIVE DEPARTMENT.

8908—L.R.—H.G.P., Pkl.