THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1995
PART-IV
Acts of the Gujarat Legislature and Ordinances promulgated and Regulations made by the Governor.
The following Act of the Gujarat Legislature, having been assented to by the Governor on the 29th July, 1995 is hereby published for general information.
KUM. H.K. JHAVERI,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO.11 OF 1995
(First published, after having received the assent of the Governor in the “Gujarat Government Gazette” on the 29th July, 1995).
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Forty-sixth Year of the Republic of India as follows:—
Short title and commencement
1. (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1995.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section 2 of Guj. 16 of 1977
2. In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as ‘the principal Act’), in section 2, for clause (i), the following shall be substituted, namely:—
“(i) “prescribed officer” means such officer as may be prescribed;”.
Amendment of section 6B of Guj. 16 of 1977
3. In the principal Act, in section 6B, for sub-sections (1) and (2), the following shall be substituted, namely:—
“(1)Notwithstanding anything contained in section 3, 4, 6 or 6A of this Act, where the proprietor provides entertainment by way of maintenance or operation of cable connections, there shall be levied and paid by every proprietor, to the State Government, for exhibition of films or moving pictures or series of pictures or serials or any other programme with the aid of any type of antenna or cable television, a tax at the following rates, namely:—
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For urban area.
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For other area.
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(a) in case of such cable connections not exceeding one hundred.
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Rs.600 per month
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Rs.300 per month
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(b) in case of such cable connections exceeding one hundred.
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Rs.600 plus Rs.300 for every additional fifty connections or any part thereof, per month
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Rs.300 plus Rs.150 for every additional fifty connections or any part thereof, per month
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(2) Where such numbers of cable connections increase in any quarter during the financial year, the proprietor shall be liable to pay the tax at the rates specified under sub-section (1) for such quarter.”.
Amendment of section 6c of Guj. 16 of 1977
4. In the principal Act, in section 6C,—
(1) for the word “Collector of Entertainment Tax”, occurring at three places, the words “prescribed officer” shall be substituted;
(2) in sub-section (3), the words “of the district where the place of entertainment is situate” shall be deleted.
Amendment of section 6D of Guj. 16 of 1977
5. In the principal Act, in section 6d, for the word “Collector of Entertainments Tax”, the words “prescribed officer” shall be substituted.
Amendment of section 12 of Guj. 16 of 1977
6. In he principal Act, in section 12, in sub-section (1), for the words “Collector of Entertainments Tax”, the words “prescribed officer” shall be substituted. |
