Hammurabi says:
The tax legislation levied upon television sets which was at one time considered a luxury is self explanatory of the 'Licence Raj' which was practiced once upon a time in India. Parts of the legislation which is replicated below is self explanatory. The Legislation gave the Government the power of search and seizure similar to an "Income Tax Raid" to which we are more accustomed to. Any arrears of tax and penalty could be after giving one month's notice, be recoverable by the Collector as arrears of land revenue.
The television was broadly categorized under the Indian Wireless Telegraphy Act, 1933.
Whoever drafted the act had the vision to forsee technological advancements which lie ahead. Broadly radio, television, internet, cellular, packet switching, 3G, 4G technologies were predicted and classified under the single and unique definition as paraphrased in the act of 1933 Sec 2(1).
Ironically television broadcasting started only in the 1950's. But this man had the extraordinary vision to predict moving images transmitted over wireless. Due credit must be given to the unrecognized Indian who drafted the act.Was he an Indian politician? An Indian HG Wells or Issac Asimov. (No Sarcasm)
The ipad, iphone, touch screen tablets and what not are still technically defined under a 1933 Act!
THE INDIAN WIRELESS TELEGRAPHY ACT, ACT XVII OF 1933
{wireless communication� means any transmission, omission or reception of signs, signals, writing, images and sounds, or intelligence of any nature by means of electricity, magnetism, or Radio waves or Hertzian waves, without the use of wires or other continuous electrical conductors between the transmitting and the receiving apparatus;}
LUXURY-CUM-ENTERTAINMENT AND AMUSEMENT TAX ON HOLDERS OF TELEVISION SETS ACT, MAHARASHTRA 1982
WHEREAS it is expedient to levy and collect a luxury-cum-entertainment and
amusement tax on and from the holders of television sets in the State of Maharashtra and to provide for matters connected therewith; It is hereby enacted in the Thirty-third Year of the Republic of India.
The "holder of a television set" means a person in whose name a licence is issued in respect of any television set under the Wireless Telegraphy Act, 1933, and includes a person, who is for the time being found in possession of any television set irrespective of its size or whether it is only black and white set or is colour set and irrespective of the fact whether the person holds
such licence or not.
(4) In the case of television sets kept by a dealer in, or manufacturer of, such sets for the purposes of trade, on an application made to the Recovery Officer in the prescribed form, and on making such inquiry as he deems fit, the Recovery Officer may grant a certificate that during the period the certificate is in force, the dealer or the manufacturer, as the case may be, shall be liable to pay the tax only in respect of three television sets. Any certificate granted
by the Recovery Officer shall be subject to such terms and conditions as may be prescribed.
(5) Any holder of a television set, who has paid the tax in respect of that set, claims that he shall not use or he has not used that set throughout the year or half year for which the tax is paid, he may apply to the Recovery Officer in the prescribed form for a certificate of exemption from payment of tax for the relevant period. On making such inquiry as he deems fit, if the Recovery Officer is satisfied that the claim is proved by the applicant, he may grant
the required certificate to the applicant, subject to such terms and conditions as may be prescribed.
6. Power of search :- The Recovery Officer or any officer specially empowered by the State Government, the Collector, the municipal corporation or the municipal council, as the case may be, may search any building, premises or place in which he has reason to believe that any television set, the holder of which is liable to pay tax, is kept or concealed and ask of any persons all necessary questions for determining the liability to pay tax.
