THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1981
PART IV
Acts of the Gujarat Legislature and Ordinance, promulgated and Regulations, made by the Governor.
The following Act of the Gujarat Legislature having been assented to by the Governor on the 23rd February, 1981 is hereby published for general information.
J. P. VASAVADA,
Joint Secretary to the Government of Gujarat.
Legal Department.
GUJARAT ACT NO. 10 OF 1981
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 20th March, 1981).
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Thirty-second Year of the Republic of India as follows:—
Short title and commencement
I. (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1981.
(2) This section and sections 2, 3 and 6 shall come into force at once and sections 4, 5 and 7 shall be deemed to have acme into force on the 5th January 1981.
Amendment of section 3 of Guj. 16 of 1977
2. In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as “the principal Act”), in section 3,—
(1) in sub-section (1),—
(a) in clause (a),—
(i) in sub-clause (I), in paragraph (i), for the figures “40”, the figures “50” shall be substituted;
(ii) in sub-clause (II), in paragraph (i), for the figures “37.5”, the figures “47.5” shall be substituted;
(iii) in sub-clause (III), in paragraph (i), for the figures “35”, the figures “45” shall be substituted;
(b) in clause (b), in sub-clause (i), for the figures “35”, the figures “45” shall be substituted;
(2) in sub-section (4), the words and figure “and the amount of additional tax payable under section 5” shall be deleted.
Deletion of section 5 of Guj. 16 of 1977
3. In the principal Act, section 5 shall be deleted.
Substitution of section 11-A of Guj. 16 of 1977
4. In the principal Act, for section 11a, the following shall be substituted, namely:—
Authorities for implementation of the Act
“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;
(ii) the Collector of a district or any other officer, not below the rank of a Collector, to be the Collector of Entertainments Tax for each district; and
(iii) such number of other officers and persons (with suitable designations) as the State Government thinks necessary.
(b) An officer appointed under paragraph (iii) of clause (a) shall, within the limits of such area, exercise such powers and duties conferred or imposed on any other officer by or under this Act, as the State Government may, by notification in the Official Gazette, specify.
(c) The superintendence and control for the proper execution of the provisions of this Act and the rotes made thereunder relating to the levy and collection of the tax and the additional tax shall,—
(i) in relation to the whole of the State, vest in the Commissioner of Entertainments Tax, and
(ii) in relation to a district and subject to the superintendence and control of the Commissioner of Entertainments Tax under sub-clause (i), vest in the Collector of Entertainments Tax for the district.
(2) It shall be lawful for the Commissioner of Entertainments Tax and the Collector of Entertainments Tax or an Officer duly authorised by the Commissioner of Entertainments Tax to have access to, and to cause production and examination of, books, registers, accounts or other documents maintained or required to be maintained by a proprietor for the purposes of this Act and such proprietor shall, whenever, called upon to do so, produce such books, registers, accounts or documents, for inspection by any such officer.
(3) The State Government may, by notification in the Official Gazette, delegate to the Commissioner of Entertainments Tax the powers conferred on it by paragraph (iii) of clause (a) and by clause (b) of subsection (1) and the Commissioner may exercise the powers so delegated to him subject to such conditions as may be specified in such notification.”.
Amendment of section 13 of Guj. 16 of 1977
5. In the principal Act, in section 13,—
(1) in sub-section (1), the words “or on the application of any aggrieved proprietor” shall be deleted;
(2) in sub-section (2)—
(a) for the portion beginning with the words “No order shall be revised” and ending with the words “after the expiry of that period” the following portion shall be substituted, namely:—
“No order shall be revised under sub-section (1) after the expiry of two Years from the date of such order”;
(b) in the explanation, for the words, brackets and figure “for the purposes of sub-section (2)” the words, brackets and figures “for the purposes of sub-sections (2) and (3)” shall be substituted;
(3) after subsection (2); the following sub-section shall be added, namely:—
“(3) The Commissioner of Entertainments Tax may, on the application of any aggrieved proprietor made in that behalf, exercise the powers of the State Government under sub-section (1):
Provided that no application under this sub-section by any aggrieved proprietor for envision of any order shall be entertained by the Commissioner after the expiry of two years from the date of such order unless the Commissioner is satisfied that the proprietor was prevented by sufficient cause from making the application within that period.”.
Amendment of section 29 of Guj. 16 of 1977
6. In the principal Act, in section 29, in sub-section (1), the words and figures “or from payment of additional tax leviable under section 5 or from both” shall be deleted.
Repeal and saving
7. (1) The Gujarat Entertainments Tax (Amendment) Ordinance, 1981 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act as amended by the corresponding provisions of this Act. |
