The State Government of Haryana on September 19, 2020 has issued the Haryana Municipal Entertainment Duty (Amendment) Act, 2020 to further amend the Haryana Municipal Entertainment Duty Act, 2019.
The following amendments have been made:
•Section 2 (a), which specifies the definition of admission to an entertainment, has been substituted, namely:
“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.”
•Section 2 (e), which specifies the definition of the internet protocol television, has been substituted, namely:
“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.”
•A new Section 3A, which specifies the levy of duty on cable service, has been inserted, namely:
“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.”
•A new Section 3B, which specifies the levy of duty on pool games, has been inserted, namely:
“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.”
[Notification No. Leg. 32/2020]
