Entertainments Duty Act
(CHAPTER 94)

  Table of Contents

  Long Title

1 Short title

2 Interpretation

3 Appointment of Comptroller of Entertainments Duty

4 Duties

5 Comptroller may decide what is payment for admission

6 Payment of duty — how made

7 Duty chargeable in respect of every person

8 Recovery of duties

9 Refund of duty overpaid

10 Duty not paid, short paid, or erroneously refunded

11 Duty on subscription and season tickets

12 Exemption from duty for charities, etc.

13 Repayments

14 Power of Minister to exempt

15 Powers of entry and inspection

16 Powers of arrest

17 Powers of seizure

18 Jurisdiction of District and Magistrates’ Courts

19 Compounding of offences

20 Who may prosecute

21 Protection of informers from discovery

22 Penalties

23 Attempts and abetments

24 Action of officers no offence

25 Liability of proprietor for acts of employees

26 Search

27 Rules

  Legislative History

  Comparative Table