Entertainments Duty (Amendment) Bill

There shall be charged, levied and paid to the Comptroller upon every payment for admission to any entertainment a duty (hereinafter in this Ordinance referred to as “entertainments duty”) at such rate or rates as may be prescribed by the Minister by order published in the Gazette.(2) The Minister may impose different rates in respect of different classes of entertainments.(3) The Comptroller may in his discretion accept in respect of any entertainment a lump sum by way of composition for and in lieu of entertainments duty in any case where by reason of the smallness of the sum likely to be payable, or difficulty in computing such sum, he deems it expedient to do so.(4) The Comptroller shall pay all moneys collected under the provisions of this Ordinance into the Consolidated Fund.(5) Without prejudice to any other remedy, any entertainments duty payable under this Ordinance may be sued for and recovered in a court of competent jurisdiction by the Comptroller in his official name as a debt due to the Government.(6) Any order made by the Minister under subsection (1) of this section, shall be presented to Parliament as soon as may be after publication.”.

exempt, by order, any class of entertainment from the payment of entertainments duty; or

exempt, in any particular case, any person from the payment of the whole or any part of the entertainments duty which may be payable by such person.”.