Section 191F: Liability to pay theatre tax

Q: What does Section 191F of The Age of Consent Act, 1891 (TACA) deal with?

Section 191F TACA pertains to "Liability to pay theatre tax". It is part of the The Age of Consent Act, 1891, a legislation enacted by the Parliament of India. Section 191F of The Age of Consent Act, 1891 (TACA) governs liability to pay theatre tax. As verified on 19 May 2026.

Q: Is Section 191F TACA still in force?

Yes, Section 191F of the The Age of Consent Act, 1891 is currently in force across the Republic of India.

Q: What is धारा 191F TACA?

धारा 191F TACA is the Devanagari Hindi reference for Section 191F of the The Age of Consent Act, 1891. Section 191F of The Age of Consent Act, 1891 (TACA) governs liability to pay theatre tax. As verified on 19 May 2026.

Q: What is Dhara 191F TACA?

Dhara 191F TACA is the Roman Hindi reference for Section 191F of the The Age of Consent Act, 1891. "Dhara" means "Section" in Hindi. Section 191F of The Age of Consent Act, 1891 (TACA) governs liability to pay theatre tax. As verified on 19 May 2026.

Q: How to cite Section 191F of The Age of Consent Act, 1891?

Cite as: "Section 191F, The Age of Consent Act, 1891 (TACA)" in legal briefs. For academic writing, use the BlueBook format: The Age of Consent Act, 1891, § 191F (India).

Law on Tips Editorial Board

- Every proprietor, manager or person in charge of the entertainment shall be liable to pay the theatre tax, and shall pay the same in advance before the commencement of each show or if there are no separate shows before any person is admitted to the entertainment on any day:

Provided that the Commissioner may, subject to such terms and conditions as he may impose, [* * *] [These words 'with the sanction to the Member-in-charge' were deleted by Maharashtra 27 of 1999, Section 83, (w.e.f. 23-4-1999).] allow a lump sum payment of the tax to be made in respect of a series of such shows or a period of one week or one month.