BOMBAY ENTERTAINMENTS DUTY AND ADVERTISEMENTS TAX (GUJARAT AMENDMENT) ACT, 1972
GUJARAT ACT NO. 14 OF 1972.
(First published after having received the assent of the Governor in the "Gujarat Government Gazette" on the 17th August, 1972).
An Act further to amend the Bombay Entertainments Duty and Advertisements Tax Act, 1923.
It is hereby enacted in the Twenty-third Year of the Republic of India as follows:—
Short title commencement.
(1) This Act may be called the Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Act, 1972.
(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 (hereinafter referred to as “the principal Act”),—
(1) in sub-section (1), for clause (b), the following shall be substituted namely:—
“(b) in any other case,—
(1) within the limits of the Cities of Ahmedabad, Baroda and Sura constituted under the Bombay Provincial Municipal Corporations Act 1949, the cantonment of Ahmedabad and the municipal boroughs of Bhavnagar, Rajkot, Jamnagar, Broach, Junagadh, Nadiad and Porbandai constituted under the Gujarat Municipalities Act, 1963,—
(i) out of the first 100 paise of the payment for admission or an) part thereof, 35 per cent of such payment;
(ii) out of the next 100 paise of the payment for admission or any part thereof, 50 per cent of such payment;
(iii) out of the next amount of the payment of admission to any extent, 60 per cent of such payment, and
(II) in any other area,—
(i) out of the first 100 paise of the payment for admission or any part thereof, 33 per cent of such payment;
(ii) out of the next 100 paise of the payment for admission or any part thereof, 42.5 per cent of such payment;
(iii) out of the next amount of the payment for admission to any extent, 55 per cent of such payment.”;
(2) after sub-section (1), the following sub-section shall be inserted, namely:—
“(1A) In computing the duty payable under sub-section (1), the duty leviable shall, wherever necessary, be rounded off to the nearest paisa, fractions of half a paisa and over being counted as one, and less than half being disregarded.”.
Amendment of section 4A of Bom. I of 1923.
3. In section 4A of the principal Act, in sub-section (1), in the Table, in column 3 relating to Area, in item (1) against both the Serial Numbers 1 and 2 in column 1,—
(а) for the words “Ahmedabad and Baroda” the words “Ahmedabad, Baroda and Surat” shall be substituted; and
(b) for the words “Surat, Bhavnagar, Rajkot and Jamnagar" the words ‘Bhavnagar, Rajkot, Jamnagar, Broach, Junagadh, Nadiad and Porbandar” shall be substituted.
Amendment of section 13 of Bom. I of 1923.
4. In section 13 of the principal Act, in sub-section (1), the words “local board, village” occurring at both the places shall be deleted.
Amendment of Schedule to Bom. I of 1923.
5. In the Schedule to the principal Act, for item No. (2), the following shall be substituted, namely:—
“(2) a Municipality constituted or deemed to be constituted under the Gujarat Municipalities Act, 1963." |
