Indian Entertainment Tax and Passenger Fee

Plot

CONTENTS
INTRODUCTION TO THE DRAFT (2022) EDITION 2
INTRODUCTION TO THE REVISED (2023) EDITION 3
ACKNOWLEDGEMENTS and REFERENCES 4
Part One: Stamps 5
Technical details 6
Dates of issue 12
State by state listing 18
1.1 Ajmer Municipality 18
1.2 Assam 19
1.3 Bahawalpur 20
1.4 Bengal 21
1.5 Bihar 23
1.6 Bombay 25
1.7 Cochin 33
1.8 Delhi 34
1.9 Haryana 37
1.10 Himachal Pradesh 38
1.11 Jaipur 39
1.12 Jammu and Kashmir 42
1.13 Madhya Pradesh 45
1.14 Madras 47
1.15 Maharashtra 48
1.16 Mysore 49
1.17 North West Frontier Province 52
1.18 Orissa 54
1.19 Pudukkottai 55
1.20 Punjab and West Punjab 56
1.21 Rajasthan 60
1.22 United Provinces 64
1.23 West Bengal 66
1.24 Unidentified – possibly for all India 72
Part Two: Usage 73
The Constitutional Responsibilities 74
The Stamp Issues of British India 75
Local Authorities Entertainment Tax Act 79
Entertainment Tax Rates 81
State or City Entertainment Tax Rules 87
2.1 Ajmer Municipality 87
2.2 Assam 88
2.3 Bahawalpur 89
2.4 Bengal 90
2.5 Bihar 92
2.6 Bombay 93
2.7 Cochin 95
2.8 Delhi 96
2.9 Haryana 98
2.10 Jaipur 99
2.11 Jammu and Kashmir 100
2.12 Madhya Pradesh 101
2.13 Madras 102
2.14 Maharashtra 103
2.15 Mysore 104
2.16 North West Frontier Province 105
2.17 Orissa 106
2.18 Pudukkottai 107
2.19 Punjab 108
2.20 Rajasthan 109
2.21 United Provinces 111
2.22 West Bengal 113
The Passengers and Goods Taxation Acts 115