BOMBAY ENTERTAINMENTS DUTY AND ADVERTISEMENTS TAX (GUJARAT AMENDMENT) ACT, 1969
GUJARAT ACT NO. 9 OF 1969.
(First published after having received the assent of the Governor in the “Gujarat Government Gazette" on the 6th September, 1969.)
An Act further to amend the Bombay Entertainments Duty and Advertisements Tax Act, 1923, for the purpose of modifying the rates of duty.
It is hereby enacted in the Twentieth Year of the Republic of India as follows: —
Short title and commencement.
1. (1) This Act may be called the Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Act, 1969.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
Amendment of section 3 of Bom. I of 1923.
2. In section 3 of the Bombay Entertainments Duty and Advertisements Tax Act, 1923, in sub-section (1), in clause (b),—
(a) in paragraph (1), for items (i) to (v) the following shall be substituted, namely: —
“(i) does not exceed one rupee, 30 per cent of such payment;
(ii) exceeds one rupee but does not exceed two rupees and sixty paise, 40 per cent of such payment;
(iii) exceeds two rupees and sixty paise but does not exceed three rupees and sixty paise, 50 per cent of such payment;
(iv) exceeds three rupees and sixty paise, 60 per cent of such payment;”;
(b) in paragraph (II), for items (i) to (v), the following shall be substituted, namely; —
"(i) does not exceed sixty paise, 25 per cent of such payment;
(ii) exceeds sixty paise but does not exceed one rupee, 30 per cent of such payment;
(iii) exceeds one rupee but does not exceed two rupees and sixty paise, 35 per cent of such payment;
(iv) exceeds two rupees and sixty paise, 40 per cent of such payment". |
