|THE MANIPUR AND BETTING TAX RULES, 1953
In exercise of the power conferred by Section 12 of the Assam Amusement and Betting Tax Act, 1939 (Assam Act VI of 1939) as applied to the State of Manipur, the Chief Commissioner of Manipur is pleased to make the following rules:-
(a) TITLE:- These rules may be called the Manipur Amusement and Betting Tax Rules, 1953 and shall come into force with immediate effect.
(b) The Commissioner of Taxes shall, subject to the control to the Chief Commissioner of Manipur, superintend the administration and collection of the tax leviable under the Act.
CHAPTER – I
Entertainment Tax Rules
(1) Except as is provided by these rules no person shall mark, or cause to be marked in any manner, any stamp referred to in clause (a) of the Section 4 of the Assam Amusement and Betting Tax, 1039 as extended to the State of Manipur.
(2) The Proprietor shall keep necessary stock of tickets.
(3) The books of tickets admitting entrance to an entertainment shall contain one hundred tickets each and bear a number. The cover of the book shall indicate the number of the book. The cover of the book shall indicate the number of books as well as the total number of tickets contained therein.
Every ticket issued by the proprietor authorizing admission to an entertainment shall bear book number and serial number of the ticket.
(4) Every proprietor shall maintain as register showing the number of books of tickets printed and brought into use in Form No. ID.
(5) (a) Different coloured paper shall be used for printing tickets for different classes, provided that where this is not possible, the Taxation Officer, if he thinks fit and is satisfied may authorize any proprietor to print different series of books of tickets marked ‘A’, ‘B’ & ‘C’ etc. for different classes.
(b) Each ticket shall contain three foils and shall be printed in Form IA and all free or complimentary passes or ticket shall be printed in Form IB annexed to these rules.
(c) The first foil which shall be smaller than that the other two foils shall remain attached to the book cover and be preserved for three months for check and inspection.
(d) The tickets to be issued to the purchaser for admission to entertainment shall be the second and third foil taken together and not torn at the line of perforation. Now the Treasury Officer of the Imphal Treasury is appointed official vendor for the purpose of selling and distributing stamps intended for tickets.
3. No person shall purchase any such stamp except from a person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps; provided
(a) that nothing in this rule shall apply to a person purchasing such a stamp affixed to a ticket for the purpose of being admitted to an entertainment and
(b) that when the proprietorship of an entertainment changes hands it shall be lawful for the new proprietor, after giving due notice to the Taxation Officer, the purchase from the former proprietor within fifteen days from the date of such notice the stock of unused stamps in the latter’s possession.
4. (1) The Proprietor shall not issue, or have in his possession at the place of entertainment or at any place whereat tickets for the entertainment are sold, any ticket being a ticket authorizing or intended to be issued for the purpose of authorizing any person to be admitted to an entertainment, unless the price of admission and the statement required by this rule are legibly printed, stamped, or otherwise marked on the ticket.
For, the purpose of this rule, price of admission means the price exclusive of entertainments tax, and there shall be printed thereon in accordance with the requirements of this rule exclude the entertainment tax.
(2) The proprietor shall affix the stamp on the ticket on the line of perforation at the time of issuing the ticket and put the time and date seal on all the foils of the ticket. The time and date seal shall be of such design as approved by the Taxation Officer.
5. The proprietor shall not issue to any person a stamp referred to in clause (a) of section 4 of the said Act otherwise than securely affixed to a ticket issued for the purpose of authorizing admission to the entertainment.
6. The proprietor shall not, on any payment for admission to the entertainment being made, issue in respect of that payment any ticket to which is affixed a stamp denoting the proper amount of entertainment tax chargeable in respect of that payments; provided that this rule shall not apply in any case where the proprietor of the entertainment has made arrangements for furnishing returns of the payments for admission and has given security to the satisfaction of the Chief Commissioner of Manipur for the payments of the entertainments tax.
7. (1) Subject to the provisions of these rules, the proprietor shall not deface out, tear or diminish any stamp affixed to a ticket and denoting the proper entertainments tax payable before the ticket to which it is affixed is issued, or admit any person to an entertainment with a ticket bearing a stamp which has been deface cut, torn or diminished.
(2) No person being a holder of a ticket to which a stamp is affixed issued for the purpose of authorizing admission to and entertainment shall deface, cut, tear or diminish the stamp.
(3) The proprietor shall collect the tickets of all person about to be admitted to the entertainment and every person about to be admitted by means of a stamped ticket shall immediately before admission to the entertainment deliver the ticket with the stamp attached to the person who is collecting the tickets.
(4) When the ticket is so collected, the proprietor shall forthwith deface the stamp on the ticket by tearing the ticket on the line of perforation into two portions across the stamps, the second foil shall be retained by the proprietor and the third or outer foil returned to the purchaser who shall retain in until he has left the left the place of entertainment. The second foil thus retained shall be preserved for inspection and to be destroyed by the officer concerned after inspection.
(5) A daily report of sale of tickets shall be furnished by the proprietor to the Taxation Officer on the day following the entertainment before 12 noon and in Form IB annexed to these rules.
The Officer-in-charge will verify these reports by checking them with the first foil; He will check the second foil to see that no ticket has been issued without the necessary stamp. He shall demand the second foil of all tickets entered as sold in the report. He shall also check the stamp register and see that this tally with the stamp used in the ticket book.
(1) Where the duty is calculated on a lump sum paid for a season ticket, or for a ticket authorizing admission to any entertainment, during a certain period of time, the proprietor shall before issuing the ticket mark it with the name of the person to whom it is to be issued.
(2) Unless the proprietor of the entertainment has made arrangements approved by the Chief Commissioner of Manipur for furnishing returns of payments for admission and has given security to his satisfaction for the payments of the entertainments tax, he shall before issuing any such season ticket as aforesaid, affixed thereto a stamp denoting the proper amount of entertainments tax chargeable thereon and shall deface the stamps by writing in ink on the face thereof the date of issue of the tickets, and any such stamp shall not be required to be defaced at the time of admission to the entertainment in the manner prescribed in sub-rule (4) of rule 7.
9. The proprietor shall not admit any person to the entertainment without any payment, unless that person is the holder of a ticket or documents entitling his to be admitted without payment and clearly marked “Complimentary or Free” or a badge recognized by the proprietor as entitling the holder thereof so to be admitted. No person shall enter or otherwise obtain admission to an entertainment without payment unless he is the holder of such a ticket document or badge as aforesaid.
10. Any reference in these rules to admission to a place of entertainment or to a person admitted to a place of entertainment shall be deemed to include a reference to the admission to another part of the place of entertainment, for admission to which part of payment involving payment or entertainments tax or more entertainment tax is required of a person who has been admitted to the part of that place of entertainment and to such a person admitted to such another part of the entertainment, and these rules shall have effect accordingly.
11. Every proprietor is required to keep register of payment for admission and records of stamps denoting the entertainments tax purchased and used in Form Nos. I &II, and to issue tickets in Form Nos. IA & IB. annexed to these rules.
12. Every cinema proprietor shall display conspicuously a notice in Form IC annexed to these rules in English and in Manipuri at the window or at the place where the ticket authorizing admission to an entertainment is solid and shall also flash daily this notice on the screen at each show between the news reel and the main picture for sufficient length of time.
13. (1) The proprietor shall at all reasonable time on demand by officer authorized for the purpose by the Taxation Officer or the Inspector of Taxes or any other Officer authorized for the purpose by the Taxation Officer, produce before that officer all books and records kept by the proprietor in connection with any entertainment and all tickets and all portions of a tickets and all stamps for the time being in his profession, and shall allow the officer to inspect and take an account of the same or to remove the same or to remove the same for the purpose of examination or enquiry.
(2) A person who has been admitted to an entertainment in respect of which the proprietor has not made arrangements approved by the Chief Commissioner of Manipur for furnishing returns of payments for admission, and given security to his satisfaction for the payment of the entertainments tax, shall upon demand made during the course of, or immediately before, or after the entertainment, produce before any Officer mentioned in clause(1) of this rule the ticket, bad gem card of admission voucher of document by means of which he was admitted, bearing a stamp defaced in accordance with sub-rule(4) or rule 7.
14. (1) The Proprietor of an entertainment who has been allowed to make a consolidated payment of the entertainments tax under the provisions of sub-section (3) of section 3 of the Assam amusements & Betting Tax Act as applied to Manipur shall not issue, or have in the possession at the place of entertainment, any tickets, being a ticket authorizing or intended to be used for the purpose of authoring any person to be admitted on payment to the entertainment, unless the price of admission is legibly printed, stamped, or otherwise marked on such ticket. For the purpose of this rule the price of admission means the price inclusive of the amount of the tax, and there shall be printed on every such ticket, as aforesaid, a statement that the price printed thereon, in accordance with the requirements of this rule, includes the tax.
(2) Any such proprietor as aforesaid shall, within seven days from the date of entertainment; furnished to the Taxation Officer a return in respect thereof showing the gross sum received by him on account of payments for admission and particulars of the gross sum so received shall be shown separately for each class of payments for admission.
(3) The Proprietor shall also forward to the Taxation Officer a return showing the number and classes of season tickets issued, the period for which such tickets are available, and the gross sum realized thereby, at such times as the amount due on account of each such entertainment.
(4) The proprietor shall pay to the credit of the Government of Manipur, at such times and in such manner as may be fixed by the Taxation Officer, the amounts of tax due. Intimation of such payments shall be given to the Taxation Officer together with a statement showing the particular entertainment in respect of which payment is made and the amount due on account of each such entertainment.
(5) The proprietor of a cinematograph exhibition shall furnish to the Taxation Officer, a return in Form VI annexed to these rules showing the number of shows held during the proceeding month and shall lodge the said return with the Taxation Officer within 7 days of the close of the month to which it relates.
Before any proprietor furnishes the return required under this rule, he shall pay into the Imphal Treasury the full amount of tax due by him under sub-section (1) of section 3A of the Act according to such return and shall furnish, along with the return, a treasury challan showing the payment of such amount.
15. When a proprietor is permitted to avail himself of the provisions of sub-section (b) of section 4 of the Act he shall submit to the Taxation Officer within ten days of the entertainment a return in Form No. III showing the number of persons admitted by the mechanical contrivance, the gross amount including tax paid for admission by such persons and the amount of tax collected from them.
16. No person shall in any circumstances be admitted by any mechanical contrivance same on payment of the price of admission, inclusive of tax. Such price inclusive of tax shall be exhibited in a conspicuous position on or near the mechanical contrivance; the fact the price is inclusive of tax shall also be exhibited clearly.
17. All payments made in accordance with the provisions of sub-section (b) of section 4 of the Act shall be made to the Taxation Officer within ten days of the entertainment at such time and place and in such manner as he shall require.
18. Every proprietor of an entertainment shall, when more than ten percent of the tickets for any class or seats for entertainment are issued as complimentary tickets, submit to the Taxation Officer within 10 (ten) days from the date of performance of the entertainment, same such return shall be exclusive of the number of complimentary tickets claimed under any lease for the time being in force in respect of the place where the entertainment is held.
19. Where exemption is given under sections of the Act the Taxation Officer shall issue to the proprietor a certificate in form no V and the proprietor shall comply with the conditions therein stated.
20. All applications for exemption under section 8 of the Act shall be made the Commissioner of Taxes, not less than 10 days before the date of the entertainment.
21. For the purpose of these rules “ENTERTAINMENT” shall include a series of races held on any one day.
Refunds and Renewals
22. When any stamps or stamps referred to in clause(a) of section 4 of the Act have been damaged or spoiled, and it is required to renew the same, the Taxation Officer, may, on the application of any person made within six months from the date of the purchase of the stamp, give in lieu thereof :-
(a) Other stamp or stamps of the same description and value;
(b) If required and he thinks fit, stamps of any other description to the same amount in value;
(c) At his description, the same value in money deducting one anna for each rupee or fraction of a rupee.
23. When any person is possessed of stamp or stamps which have not been spoiled or rendered unfit or useless for the purpose intended, but for which he has no immediate use, the Taxation Officer shall repay to such person the value of such stamp or stamps in money deducting one anna for each rupee ir portion of a rupee, upon such person delivering up the same to be cancelled and providing to the Taxation Officer’s satisfaction:-
(a) that such stamp or stamps were purchased by such person with a bonafide intension of using them, and
(b) that he has paid the full price thereof, and
(c) that they were so purchased within the period of one year next preceding the date on which they were so delivered;
Provided that when more stamps than one are presented for refund of value under this rule, the deduction of one anna in the rupee should be made on the aggregate value of the stamps and not on each stamp separately.
Provided further than when any stamp or stamps have been rendered un-adjustable consequent upon the modification of the rates of entertainment tax, the Taxation Officer may, if he thinks fit, refund the full value of such stamps or stamps surrendered without any deduction as aforesaid.
24. Application for renewal or refund of stamps shall invariably be made to the Taxation Officer.
25. Any person claiming under section 9 of the Act a refund of the entertainment tax shall present an application for such refund to the Taxation Officer within 15 days from the date of the entertainment, an application for refund not presented within such period shall be rejected.
BETTING TAX RULES
26. In the case of credit bets, the betting tax shall be deducted or collected by the licensed bookmaker, with when such bets have been made, on the betting day.
27. Each licensed bookmaker shall keep accounts of all bets made with him, whether in each or on credit, in form VII annexed to these rules. The accounts shall be shown separately for ‘WIN’ and ‘PLACE’ bets.
28. The accounts prescribed by rule 27 together with a statement in Form VIII annexed to these rule; shall be produced by the licensed bookmaker before the Taxation Officer within seven days of a rage meeting and amount of betting tax found by the licensed bookmaker to the Taxation Officer within seven days of the examination of the accounts and the determination by the Taxation Officer of the amount of tax due.
29. Where any net is disputed, the amount of the betting tax due thereon shall be paid by the bookmaker within seven days of the decision of the stewards of the race-meeting.
30. The amount of betting tax received by the Taxation Officer behalf of the Government under these rules shall be paid to the credit of the Government of Manipur forthwith.
31. The Taxation Officer shall prepare and maintain a statement showing for each race meeting and amount of monies paid or agreed to be paid by each licensed bookmaker and the amount of the tax due thereon.
TOTALISATOR TAX RULES
32. The stewards of a race-meeting shall furnish to the Taxation Officer and later than the 1st day of may in each year a statement showing the number of the totalisator to be maintained by them at each race-meeting throughout the year, and the minimum sum that can be paid into each totalisator by a booker as a stake and shall intimate to the Taxation Officer any subsequent variation in the number and description of totalisator so maintained.
33. The stewards of a race-meeting shall keep accounts in the following Form of all monies into the totalisator at that meeting:
(a) As soon as a totalisator is closed in respect of a race the number of tickets sold shall be recorded on a reader’s sheet in Form IX annexed to these rules and the total number of tickets sold shall be calculated and shown therein.
(b) The sales so ascertained, and shown in Form IX shall be entered on a calculation sheet on which shall be calculated the dividend payable. Separate calculation sheet shall be used for ‘WIN’ and ‘PLACE’ bets in Form X and XI annexed to these rules.
(c) Full details in respect of each race shall be entered in a record book showing the tickets sold, the total amount paid into the totalisator, the result of the race the amount of the tax payable, the commission retained by the proprietor or the totalisator, and any surplus or less that may be incurred, and a summary shall also be maintained at the end of the book showing the commission; tax, surplus less and taking for each days racing. The record book and summary shall be kept separately for ‘WIN’ and ‘PLACE’ bets in Form XII, XIII, XIV and XV annexed to these rules.
34. Where money is paid by credit into the totalisator by means of and I.O.U. Voucher, the amount of the stake so laid by a bookmaker on credit shall, for the purpose of computing the monies paid into the toatalisator, be added to the cash amounts paid by way of stakes and credit shall be supported by a voucher in Form XVI or Form XVII annexed to these rules according as the stake in laid for a WIN & PLACE.
35. The stewards of a race-meeting shall, within seven days of each racing day, forward to the Taxation Officer a return showing for each totalisator the amount paid by bookmaker on accounts of ‘WIN’ and ‘PLACE’ bets. The return shall also show the total amount received of the tax due therein under section 15 of the Act, and shall be in Form XVIII annexed to these rules.
36. The amount of the tax shall unless the Chief Commissioner of Manipur otherwise directs, be paid to the credit of the Government of Manipur in quarterly installments, namely on or before the 30th September, 31st December and 31st March. The amount of each installment shall include the amount of the Taxation Officer, together with a statement showing the amount of tax paid in respect of each day’s racing as shown in the return referred to in Rule 30. Where the accounts of a totalisator are subject to audit, the stewards shall also place before the auditors copies of the returns furnished to the Taxation Officer under Rule 35 and the auditor shall be required to certify that the returns so furnished provide a correct and complete statement of the monies paid into totalisators and of the tax due thereon.
Register of entertainments tax stamps
Denomination of stamp…………….
No. of stamps received
No. of stamps issued
Balance in hand