THE GUJARAT ENTERTAIMENTS TAX (AMENDMENT) ACT, 1978
PART IV
Acts of the Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor
The following Act of the Gujarat Legislature having been assented to by the Governor on the 31st March, 1978 is hereby published for general information.
S.L. TALATI,
Secretary to the Government of Gujarat,
Legal Department.
GUJARAT ACT NO.21 OF 1978
(First published after having received the assent of the Governor in the Gujarat Government Gazette on the 31st March 1978).
An Act to emend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Twenty-ninth Year of the republic of India as follows:—
Short title and commencement
1. (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1978.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section 2 of Guj. 16 of 1977
2. In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as “the principal Act”), in section 3, for sub-section (4), the following shall be substituted, namely:—
“(4) Save as otherwise provided in this Act, every ticket, pass or other document issued for admission to an entertainment shall state therein the amount of payment for admission to such entertainment, and the amount of tax payable under section 3 or section 4 and the amount of additional tax payable under section 5, on such payment for admission.”.
Amendment of section 5 of Guj. 16 of 1977
3. In the principal Act, in section 5, in sub-section (3), the words, brackets and figures “Except as otherwise provided in sub-sections (1) and (2)” shall be deleted.
Insertion of new section 11A in Guj. 16 of 1977
4. In the principal Act, after section 11, the following new section shall be inserted, namely:—
“11A. (1)(a) For carrying out the purposes of this Act, the State Government may appoint—
(i) an officer to be the Commissioner of Entertainments Tax for the whole of the State of Gujarat or may appoint the Collector of a district to be the Collector of Entertainments Tax for the district under his charge; and
(ii) such number of other officers and persons (with suitable designations) as the State Government thinks necessary.
(b) An officer appointed under paragraph (ii) of clause (a) shall, within the limits of such area as the State Government may, by notification in the Official Gazette, specify to be within his jurisdiction, exercise such powers and perform such duties, as may be conferred or imposed upon him by or under this Act.
(c) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax and the additional tax shall vest in the officer appointed under paragraph (i) of clause (a).
(2) It shall be lawful for the officer appointed under paragraph (i) of clause (a) of sub-section (1) or an officer duly authorised by him to have access to, and to cause production and examination of, books, registers, accounts or other documents maintained or require d to be maintained by a proprietor for the purposes of this Act and such proprietor shall, when-ever called upon to do so, produce such books, registers, accounts or documents, for inspection by any such officer.
(3) The State Government may, subject to such restrictions and conditions (if any) as it may impose by notification in the Official Gazette, delegate to the officer appointed under paragraph (i) of clause (a) of sub-section (1) the powers conferred on it by paragraph (ii) of clause (a) and by clause (b) of sub-section (1).”.
Amendment of section 29 of Guj. 16 of 1977
5. In the principal Act, in section 29, in sub-section (1), for the words “front payment of tax” the words and figure “from payment of tax or from payment of additional tax leviable under section 5 or from both” shall be substituted. |
