Definition: black marketing

Generally movie tickets are not transferable. As the ownership of a movie ticket is not determined in the normal course it is not possible to determine its transfer either. But if you give the ticket to another person for a consideration it would amount to an illegal transfer. If you obtain money illegally it would not get legalized just by payment of tax. If it had been so all bribe takers and thieves can legalize their acquisitions just by paying the tax due. In the case of instances like that stated by you the amount involved would be trivial and the parties or authorities concerned would not bother. But if movie tickets are purchased in bulk and resold it would be a punishable offence. Any money legally earned but tax thereon is not paid is black money. Any money illegally earned is also black money. Black money is a term used and to the best of my knowledge it is not defined under any law. If it is defined in any Act it will have limited application with respect to the relevant Act only.