THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1989
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 7th March, 1989 is hereby published for general information.
R.M. MEHTA,
Secretary to the Government of Gujarat.
Legal Department.
GUJARAT ACT NO. 10 OF 1989
(First published after having received the assent of the Governor in the “Gujarat Government Gazette” on the 8th March, 1989).
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Fortieth Year of the Republic of India as follows:—
Short title and commencement
(1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1989.
(2) It shall be deemed to have come into force on the 23rd December, 1988.
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), in clause (a), in item (II), for the portion beginning with the words “in any other area” and ending with the words and bracket “by cinema is concerned,)—”, the words “in any other local area,—” shall be substituted;
(2) sub-section (1A) shall be deleted;
(3) Explanation shall be deleted;
(4) sub-section (2) shall be deleted.
Amendment of 5 of Guj.16 of 1977
3. In the principal Act, in section 6,—
(1) In sub-section (1), for the words “other than the entertainment to which”, the words, brackets and figure “other than the entertainment to which sub-section (2) of this section and” shall be substituted;
(2) for sub-section (2), the following shall be substituted, namely:—
“(2) Notwithstanding anything contained in sub-section (1) 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, 1989 and any person who becomes a proprietor on any day after the date of such commencement may exercise such option within ninety days from the day on which he becomes the proprietor:
Provided that an application under sub-section (3) may be entertained by the prescribed officer after the expiry of the period specified in this sub-section if the applicant satisfies the prescribed officer that he had sufficient cause for not making application within such period.”
(3) in sub-section (3), for the, words, brackets, figures and letter “under sub-section (1A) of section 3”, the words, brackets and figures “under sub-section (1) of section 3” shall be substituted;
(4) for sub-section (5), the following shall be substituted, namely:—
“(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, other than a touring cinema in such area, 15 per cent of gross tax collection of a show multiplied by 12 irrespective of the number of shows held in a week;
(b) in the case of a cinema in a specified area, other than a touring cinema in such area, 25 per cent of gross tax collection of a show multiplied by 15 irrespective of the number of shows held in a week;
(c) in the case of a touring cinema,—
(I) in a designated area, 15 percent of gross tax collection of a show multiplied by 7, irrespective of the number of shows held in a week;
(II) in a specified area, 25 per cent of gross tax collection of a show multiplied by 7, irrespective of the number of shows held in a week,
Explanation.—For the purposes of this section,—
(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 10000 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 30000;
(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 10000 but not more than 30000 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 30000; and
(3) the expression “gross tax collection” means the amount of tax that would have been leviable at the rates specified in item (II) 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 Entertainment Tax (Amendment) Act, 1989 in respect of a cinema 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, 1989.
(iii) where the sitting capacity of the auditorium of a cinema referred to in sub-section (i) or (ii) is increased subsequent to the day referred to in such sub-clause, on the day of such increase.
(4) the expression “touring cinema” means an outfit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition in local theatres or halls;”;
(5) for sub-section (6), the following shall be substituted, namely:—
“(6) (a) A proprietor of a cinema who has opted for payment of tax under sub-section (2) may at any time but not before the expiry of a period of twelve months from the date of commencement of option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option.
Provided that any proprietor of a cinema who has opted for payment of tax at any time before the assent to the Gujarat Entertainments Tax (Amendment) Act, 1989 is first published in the Official Gazette may at any time but not before the expiry of a period of three months from the date of commencement of option give such notice to revoke the option;
(b) the option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under clause (a).”.
(c) Notwithstanding anything contained in sub-section (2), a proprietor of a cinema who has revoked his option, may at any time but not before the expiry of a period of twelve months from the date of revocation of the option exercise the option referred to in that sub-section.
Amendment of section 6A of Guj. 16 of 1977
4. In the principal Act, in section 6A, in sub-section (3),—
(1) in clause (a),—
(a) for the words, brackets and figures “Gujarat Entertainments Tax (Amendment) Act, 1987” occurring at two places, the words, brackets and of figures “Gujarat Entertainments Tax (Amendment) Act, 1989” shall be substituted;
(b) for the words “sixty days” the words “ninety days” shall be substituted;
(c) the following proviso shall be added at the end, namely:—
“Provided further than an application made under clause (b) may be entertained by the prescribed officer after the expiry of the period specified in this clause if the applicant satisfies the prescribed officer that he had sufficient cause for not making application within such period.
(2) for clause (d), the following clause shall be substituted, namely:—
“(d) Where a proprietor has been permitted to pay tax under clause (c), he shall be liable to pay tax in advance latest by the 15th day of the month preceding the month to which the tax relates, at the following rates, namely:-
Where he holds entertainment in an auditorium, the sitting capacity of which—
(i) does not exceed 30 seats, at the rate of Rs.750 per month or for part of a month;
(ii) exceeds 30 seats but does not exceed 50 seats, at the rate of Rs.1000 per month or for part of a month;
(iii) exceeds 50 seats but does not exceed 75 seats, at the rate of Rs.1250 per month or for part of a month;
(iv) exceeds 75 seats but does not exceed 100 seats, at the rate of Rs.1500 per month or for part of a month;
(v) exceeds 100 seats but does not exceed 125 seats, at the rate of Rs.2000 per month or for part of a month;”;
(3) for clause (e), the following clauses shall be substituted, namely:—
“(e) (i) 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 from the date of the commencement of option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option;
Provided that any proprietor who has opted for payment of tax at any time before the assent to the Gujarat Entertainments Tax (Amendment) Act, 1989 is first published in the Official Gazette may at any time but not before the expiry of a period of three months from the date of commencement of option give such notice to revoke the option.
(ii) The option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under sub-clause (i).
(f) Notwithstanding anything contained in sub-section (a), a proprietor who has revoked his option may, at any time but not before the expiry of a period of twelve months from the date of revocation of the option exercise the option, exercise the option referred to in clause.”.
Amendment of section 9 of Guj. 16 of 1977
5. In the principal Act, in section 9, for sub-section (6), the following shall be substituted, namely:—
“(6) The provisions of sub-sections (1) to (5) shall, so far as may be, apply in any case where for any reason, tax under section 6 or 6A has escaped assessment.”.
Amendment of section 13 of Guj. 16 of 1977
6. In the principal Ac, in section 13, in sub-section (3), in the proviso, for the words “two years”, the words “ninety days” shall be substituted.
Amendment of section 15 of Guj. 16 of 1977
7. In the principal Act, in section 15, for the words “with fine which may extend to five hundred rupees”, the words “with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both” shall be substituted.
Amendment of section 16 of Guj. 16 of 1977
8. In the principal Act, in section 16, for the words “with fine which may extend to five hundred rupees”, the words “with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both,” shall be substituted.
Amendment of section 18 of Guj. 16 of 1977
9. In the principal Act, in section 18,—
(1) for clause (a), the following shall be substituted, namely:—
“(a) where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act, in addition to tax so payable,—
(i) a sum of money not less than one thousand rupees but not more than two thousand rupees; or
(ii) double the amount of the tax payable,
whichever is greater;”;
(2) in clause (b), for the words “two hundred rupees”, the words “one thousand rupees” shall be substituted.
Insertion of new sections 20A and 20B in Guj. 16 of 1977
10. In he principal Act, after section 20, the following new sections shall be inserted, namely:—
Imposition of penalties in certain cases
“20A. Where a proprietor—
(a) fails to pay any tax including any penalty or interest due from him under any provisions of this Act, or
(b) contravenes or has contravened any provisions of this act or the rules made thereunder; or
(c) has been convicted of an offence under this Act,
the prescribed officer shall recommend to the licencing authority empowered to grant licences under the Bombay Cinemas (Regulation) Act, 1953 to revoke or suspend the licence granted to the proprietor under that Act.
Rounding off of tax
20B. In computing the tax payable under this Act, the tax shall, wherever necessary, be rounded off to the nearest rupees and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less then fifty paise, it shall be ignored.”.
Repeal and savings
11. (1) The Gujarat Entertainments Tax (Amendment) Ordinance, 1988 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 this Act. |
