THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1984
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 16th April, 1984 is hereby published for general information.
J. P. VASAVADA,
Joint Secretary to the Government of Gujarat.
Legal Department.
GUJARAT ACT NO. 14 OF 1984
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 18th April, 1984).
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Thirty-fifth Year of the Republic of India as follows:—
Short title and commencement
(1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1984.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section2 of Guj. 16 of 1977
2. In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as “the principal Act”), in section 2, in clause (k), for the words and figures “under section 3 or section 4” the words, figures and letter “under section 4 or section 6A” shall be substituted.
Insertion of new section 6A in Guj. 16 of 1977
3. In the principal Act, after section 6, the following section shall be inserted, namely:—
Tax on entertainments by video
“6A. (1) There shall be levied and paid to the State Government, a tax on an entertainment by video cassette recorder or video cassette player on television or videoscope calculated at the following rates, namely:—
(a) in any place of entertainment other than that mentioned in clause (b),—
(I) within the limits of 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 1,00,000, two rupees per seat in such place of entertainment;
(II) within the limits of 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 50,000 but not more than 1,00,000, one rupee per seat in such place of entertainment;
(III) in any other area, seventy paise per seat in such place of entertainment,
(b) in any omnibus which is used in the State exclusively as contract carriage having provision for entertainment by video cassette recorder or video cassette player on television or videoscope, two rupees per seat in the omnibus,
(2) For the purpose of levy of tax under this section, it shall be presumed that—
(a) in the case of a place of entertainment falling under clause (a) of sub-section (1), a proprietor provides atleast three entertainments on every day, and
(b) in the case of any omnibus falling under clause (b) of sub-section (1), a proprietor provides atleast one entertainment on every day;
unless the proprietor otherwise informs the prescribed officer at such time and in such manner as may be prescribed.
(3) (a) Notwithstanding anything contained in clause (a) of sub-section (1) every proprietor to whom any of the provisions of that clause apply shall have an option of payment of tax at the rates specified in clause (d) to be exercised as provided in clause (b) within ninety days from the date of the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1984 and any person who becomes such proprietor after that date may exercise such option within sixty days from such date.
(b) A proprietor desiring to exercise an option referred to in clause (a) shall make an application to the prescribed officer in such form as may be prescribed, to permit him to make in lieu of amount of tax payable by him under clause (a) of sib-section (1), payment of tax at the rates specified in clause (d).
(c) On an application made under clause (b), the prescribed officer may grant such permission and thereupon subject to clause (e), the payment of tax shall be made accordingly.
(d) Where a proprietor has been permitted to pay tax under clause (c), he shall be liable to pay monthly at the following rates, namely:—
In the case of a place of entertainment within the local limits of a local area referred to—
(1) in sub-clause (I) of clause (a) of sub-section (1)—
(i) five rupees per seat per day where the proprietor has declared that he holds not more than three entertainments per day; and
(ii) six rupees per seat per day where the proprietor has declared that he holds more than three entertainments per day;
(2) in sub-clause (II) of clause (a) of sub-section (1)—
(i) three rupees per seat per day where the proprietor has declared that he holds hot more than three entertainments per day; and
(ii) four rupees per seat per day where the proprietor has declared that he holds more than three entertainments per day;
(3) in sub-clause (III) of clause (a) of sub-section (1)—
(i) two rupees fifty paise per seat per day where the proprietor has declared that he holds not more than three entertainments per day; and
(ii) three rupees per seat per day where the proprietor has declared that he holds more than three entertainments per day.
(e) A proprietor who has opted for payment of tax under clause (a), may at any time but not before the expiry of a period of twelve months, by a notice in 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.
(4) For the purpose of levy of tax under sub-section (1) every proprietor shall furnish such returns to the prescribed officer in such manner for such period and before such date as may be prescribed.
(5) Save as otherwise provided in sub-sections (1) to (4), the provisions of this Act (except sections 3, 4, and 6) and the rules made thereunder shall, so far as may be, apply in relation to the tax leviable under sub-section (1) as they apply in relation to the tax leviable under sections 3 and 4.”. |
