THE GUJARAT ENTERTAINMENTS TAX (AMENDMENT) ACT, 2000
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 30th March, 2000 is hereby published for general information.
KUM H.K. JHAVERI,
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARAT ACT NO.12 OF 2000
(First published, after having received the assent of the Governor in the Gujarat Government Gazette on the 31st March, 2000).
An Act further to amend the Gujarat Entertainments Tax, Act, 1977.
It is hereby enacted the Fifty-first 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, 2000.
(2) It shall come into force on the 1st April, 2000.
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, for sub-section (1), the following shall be substituted, namely:—
“(1) There shall be levied and paid to the State Government on,—
(a) every payment for admission to an entertainment, other than the payment for admission referred to in clause (b), a tax, at the following rates, namely:—
(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 at the rate of 50 per cent of such payment,
(ii) in any other local area, at the rate of 45 per cent of such payment,
(b) every payment for admission of a motor vehicle into the auditorium of a cinema known as Drive-in-Cinema, if such payment is separately charged by the proprietor or such admission, a tax at the rate of 50 per cent of such payment.”. |
