THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1987
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 4th April, 1987 is hereby published for general information.
J. P. VASAVADA,
Secretary to the Government of Gujarat.
Legal Department.
GUJARAT ACT NO. 18 OF 1987
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 4th April, 1987).
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Thirty-eighth Year of the Republic of India as follows:—
Short title and commencement
(1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1987.
(2) It shall come into force on such date as the State Government may by notification in the Official Gazette, appoint.
Amendment of section 6 of Guj. 16 of 1977
2. In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as “the principal Act”), in section 6, in sub-section (1), for the words “a proprietor of any entertainment”, the words, brackets, figures and letter “a proprietor of any entertainment, other than the entertainment to which sub-section (3) of section 6A applies” shall be substituted.
Amendment of section 6A of Guj. 16 of 1977
3. In the principal Act, in section 6A,—
(1) sub-sections (I) and (2) shall be deleted;
(2) in sub-section (3),—
(a) for clause (a), the following clause shall be substituted, namely:—
“(a) Notwithstanding anything contained in clause (a) of sub-section (1) of section 3, every proprietor of an entertainment by video cassette recorder or video cassette player on television or videoscope shall have an option of payment of tax at the rate specified in clause (d) to be exercised as provided in clause (b) within ninety days from the date of commencement of the Gujarat Entertainments Tax (Amendment) Act, 1987 and any person who becomes such proprietor after that date may exercise such option within sixty days from the date on which he becomes such proprietor:
Provided that any option exercised immediately before the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1987 by proprietor to whom this clause applies shall be deemed to be an option exercised under this clause until it is revoked under clause (e).”;
(b) in clause (b), for the words, brackets, letter and figure “under clause (a) of sub-section (1)”, the words, brackets, letter and figures “under clause (a) of sub-section (1) of section 3” shall be substituted;
(c) in clause (d),
(i) in sub-clauses (1) and (2), for the words, brackets and figure “of sub-section (1)”, the words, brackets and figures “of sub-section (1) of section 3” shall be substituted;
(ii) sub-clause (3) shall be deleted;
(3) sub-sections (4) and (5) shall be deleted. |
