The Delhi Entertainment and Betting Tax (Amendment) Bill, 2009, has been introduced in the Assembly by Finance Minister A.K Walia.
After coming into effect in 1997, it is for the first time that a proposal for amendments in the Act has been moved in the Assembly.
According to the government sources, an amendment in the Act has become necessary because of “major technological innovations” that have taken place in the field of broadcasting audio visual signals like Direct-to-Home (DTH).
“Though the cable TV subscribers are required to pay entertainment tax, no such tax is now levied on the subscribers receiving DTH service. To bring equity in the taxation system between the subscribers of cable TV and DTH services and to earn additional revenue from entertainment through DTH, amendment for bringing DTH under the tax net has been moved. It will bring an additional revenue of Rs.7.2 crore per annum,” said an official.
The proposed amendment also covers the provision of levying licence fee on the “Bookmakers” who operate from the Delhi Race Course and Club. “This will also provide additional revenue of Rs. 56 lakh per annum. Besides, additional revenue mobilisation, the amendment will make the tax administration more effective,” the official said.
The revenue recovery procedures have been streamlined and strengthened so as to recover the pending arrears speedily and without much hassles. Similarly, provision of special audit with the help of experts and professionals has been introduced to bring in outside expertise in proper assessment of tax.