THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1982
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 30th March, 1982 is hereby published for general information.
J. P. VASAVADA,
Joint Secretary to the Government of Gujarat.
Legal Department.
GUJARAT ACT NO. 17 OF 1982
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 30th March, 1982).
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Thirty-third 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, 1982.
(2) It shall come into force on the 1st April, 1982.
Amendment of section 8 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), in clause (a), in item (III) for the words “in any-other area” the words and brackets “in any other area (not being a designated area or a specified area in so far as an entertainment by cinema is concerned)” shall be substituted;
(2) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) There shall be levied and paid to the State Government, in respect of an entertainment by cinema a tax at the following rates, namely:—
(I) within the limits of a designated area at the rate of 20 percent of gross tax collection per show,
(II) within the limits of a specified area at the rate of 21 percent of gross tax collection per show.
Explanation.—For the purposes of this section and section 6,—
(1) the expression “designated area” means a local area the population of which, as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census, is not more than 5,000 and which is not within 5 kilometers from any other local area the population of which, as ascertained as the last preceding census and notified by the State Government in the Official Gazette after such census, is more than 20,000;
(2) the expression “specified area” means a local area the population of which, as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census, is more than 5,000 but not more than 10,000 and which is not within 5 kilometers from any other local area the population of which, as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census, is more than 20,000; and
(3) the expression “gross tax collection” means the amount of tax that would have been leviable at the rates specified in item (III) of clause (a) of sub-section (1) on the total amount of payment for admission to an entertainment by cinema in designated area or specified area as if admissions were to the extent of full sitting capacity of the auditorium of cinema,—
(i) on the day immediately before the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1982 in respect of a cinema of existing on that day,
(ii) on the first day of the commencement of a new cinema in respect of a cinema established after the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1982 and
(iii) where the sitting capacity of the auditorium of a cinema referred to in sub-clause (i) or (ii) is increased subsequent to the day referred to in such sub-clause, on the day of such increase,”;
(3) in sub-section (2) for the words, brackets and figures “under sub-section (1)”, the words, brackets, figures and letter “under sub-sections (1) and (1A)” shall be substituted.
Amendment of section 6 of Guj. 16 of 1977
3. In the principal Act, section 6 shall be renumbered as sub-section (1) of that section and—
(1) in sub-section (1) as so renumbered, for the words and figure “payable under section 3”, the words, brackets and figures “payable under sub-section (1) of section 3” shall be substituted;
(2) after sub-section (1), the following sub-sections shall be added, namely:—
“(2) Notwithstanding anything contained in sub-section (1A) of section 3, every proprietor of a cinema in a designated area or specified area shall have an option of payment of tax at the rates specified in sub-section (5) to be exercised as provided in sub-section (3) within ninety days from the date of the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1982 and any person who becomes such proprietor after that date may exercise such option within sixty days from such day.
(3) A proprietor of a cinema desiring to exercise the option referred to in sub-section (2), shall make an application to the prescribed officer in such form as may be prescribed to permit him to make, in lieu of the amount of tax payable by him under sub-section (1A) of section 3, payment of tax at the rates specified in sub-section (5),
(4) On an application made under sub-section (3) the prescribed officer may grant such permission and thereupon subject to sub-section (6), the payment of tax shall be made accordingly.
(5) Where a proprietor has been permitted to pay tax under sub-section (4), he shall be liable to pay tax weekly at the following rates, namely: -
(a) in the case of a cinema in a designated area, 15 per cent of gross tax collection of a show,—
(i) multiplied by 7, where the proprietor has declared that he holds not more than seven shows in a week; and
(ii) multiplied by 12, where the proprietor has declared that he holds more than seven shows in a week;
(b) in the case of a cinema in a specified area, 16 percent of gross tax collection of a show,—
(i) multiplied by 7, where the proprietor has declared that he holds not more than seven shows in a week; and
(ii) multiplied by 12, where the proprietor has declared that he holds more than seven shows in a week.
(6) A proprietor of a cinema who opted for payment of tax under sub-section (2) may at any time but not before the expiry of a period of twelve months by a notice such form as may be prescribed, addressed to the prescribed officer, revoke his option from the commencement of any month following that in which the notice is given.”.
Amendment of section 7 of Guj. 16 of 1977
4. In the principal Act, in section 7, in sub-section (2), for the words and figure “in section 6”, the words, brackets and figures “in sub-section (1) of sec‑section 6” shall be substituted.
Amendment of section 9 of Guj. 16 of 1977
5. In the principal Act, in section 9, after sub-section (5), the following sub-section shall be added, namely:—
“(6) The provisions of sub-sections (1) to (5) shall, so far as may be, apply in any se where, for any reason, tax under sub-section (1A) of section 3 or section 6 has escaped assessment.”.
Amendment of section 31 of Guj. 16 of 1977
6. In the principal Act, in section 31, in sub-section (2), before clause (a), the following clause shall be inserted, namely:—
“(aa) the form in which an application shall be made by a proprietor under sub-section (3) of section 6 and the form in which a notice shall be addressed to the prescribed officer under sub-section (6) of that section;”. |
