NDMC ACT(Taxes On Entertainment And Betting)

CHAPTER - VIII

TAXATION

Levy of Taxes || Property-Tax || Tax on Vehicles and Animals || Theatre-Tax || Tax on Advertisements Other Than Advertisements Published in the Newspapers || Duty on Transfer of Property || Tax on Buildings Payable Along With the Application for Sanction of Building Plans || Other Taxes || Supplementary Taxation || Payment and Recovery of Taxes || Remission and Refund || Appeals || Miscellaneous Provisions Relating to Taxation || Taxes on Entertainment and Betting ||

TAXES ON ENTERTAINMENT AND BETTING

Payment of proceeds of entertainment and betting taxes to Council.

125.

The proceeds of the entertainment and betting taxes collected in New Delhi under the provisions of the UP Entertainment and Betting Tax Act, 1937 (UP Act 18 of 1937), as extended to the National Capital Territory of Delhi; (which shall form part of the Consolidated Fund of the National Capital Territory of Delhi;) reduced by the cost of collection as determined by the Government shall, if the Legislative Assembly of the National Capital Territory of Delhi; by appropriation made by law in this behalf so provides, be paid to the Council for the performance of its functions under this Act.

NOTES ON CLAUSES

These clauses relate to miscellaneous provisions relating to taxation, power to inspect for purposes of determining rateable value of taxes, computing of taxes, power to exemption from payment of any tax and taxes on entertainment and betting.