THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 1997
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 22nd March, 1997 is hereby published for general information.
KUM H.K. JHAVERI,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO.14 OF 1997
(First published, after having received the assent of the Governor in the Gujarat Government Gazette, on the 26th March, 1997.)
An Act further to amend the Gujarat Entertainments Tax Act, 1977
It is hereby enacted in the Forty-eighth 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, 1997.
(2) It shall come into force on the 1st April, 1997.
Amendment of section 21 Guj. 16 of 1977
2. In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as “the principal Act”), in section 2, for clause (1), the following shall be substituted, namely:—
“(f) “local area” means—
(i) a City as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporation Act, 1949;
(ii) a municipal borough as defined in clause (13) of section 2 of he Gujarat Municipalities Act, 1963;
(iii) a village as specified by the Governor under clause (g) of article 243 of the Constitution of India;
(iv) a taluka or a district as defined in clause (25) or, as the case may be, clause (5) of section 2 of the Gujarat Panchayats Ac, 1993;
(v) a cantonment as constituted for the time being under the Cantonments Act, 1924.”.
Amendment of section 6 of Guj. 16 of 1977
3. In the principal Act, in section 6,—
(1) in sub-section (3), for the words, brackets and figure “in sub-section (5)”, the words and letter “in Schedule I” shall be substituted;
(2) in sub-section (5), in the Explanation, for clause (i), the following shall be substituted, namely:—
“(i) the expression “specified area” means a local area, the population of which is within the limits shown in column 3 of Schedule I against any of the serial numbers mentioned in column 1 thereof;
Provided that where any specified area is within a radius of five kilometres from any other local area, the population of which is more than three lakhs, such specified area shall not be construed to be a specified area for the purpose of this section;”.
Amendment of Section 6B of Guj. 16 of 1977
4. In the principal Act, in section 6B,
(1) in sub-section (1), for the heading “For other area”, the heading “For the area other than urban area and rural area” shall be substituted,
(2) in the Explanation,—
(i) for clause (a), the following shall be substituted, namely:—
“(a) the expression “urban area” means—
(i) a City as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949;
(ii) a municipal thorough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963;
(iii) a cantonment as constituted for the time being under the Cantonments Act, 1924.”;
(ii) for clause (b), the following shall be substituted, namely:—
“(b) the expression “rural area” means the area of a village specified by the Governor under clause (g) of article 243 of the Constitutions of India:
Provided that where any area of a village is within a radius of five kilometres from any City as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949 or from any municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963, such area shall not be construed as rural area;”.
Substitution of Schedule I to Guj. 16 of 1977
5. In the principal Act, for Schedule I, the following shall be substituted, namely:—
“SCHEDULE-I
(See section 6)
The rates of tax
Sr. No.
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Class of specified area
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Limit of population
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Rate of tax for cinema (other than touring cinema)
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Rate of tax for touring cinema
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1
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2
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3
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4
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5
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1.
|
A
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1 to 15,000
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Twenty per cent of gross tax collection of a show multiplied by twelve.
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Twenty per cent of gross tax collection of a show multiplied by seven.
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2.
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B
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15,0001 to 50,000
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Thirty per cent of gross tax collection of a show multiplied by fourteen.
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Thirty per cent of gross tax collection of a show multiplied by seven.
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3.
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C
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50,001 to 1,00,000
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Thirty-five per cent of gross tax collection of a show multiplied by twenty-four.
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Thirty-five per cent of gross tax collection of a show multiplied by seven.
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4.
|
D
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1,00,001 to 3,00,000
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Forty per cent of gross tax collection of a show multiplied by twenty-four.
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Thirty-five per cent of gross tax collection of a show multiplied by seven.
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Explanation:—The population in relation to the specified area means the population thereof as ascertained at the last preceding census of which the relevant figures have been published.”. |
