BOMBAY ENTERTAINMENTS DUTY AND ADVERTISEMENTS TAX (GUJARAT AMENDMENT) ACT, 1976
GUJARAT ACT NO. 8 OF 1976.
(First published after having received the assent of the Governor in the "Gujarat Government Gazette” on the 17th March 1976).
An Act further to amend the Bombay Entertainments Duty and Advertisements Tax Act, 1923 for the purpose of levying additional entertainments duty and abolishing the levy of tax on advertisements exhibited at entertainments.
It is hereby enacted in the Twenty-seventh Year of the Republic of India as follows: —
Short title commencement.
1. (1) This Act may be called the Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Act, 1976.
(2) Clause (3) of section 6 and section 7 shall be deemed to have come into force on the 7th September, 1973; sections 2, 3, 4 and 5, clauses (1) and (2) of section 6 and sections 9, 10 and 11 shall come into force on the 1st April, 1976 and the rest of the Act shall come into force at once.
Amendment of long title of Bom. 1 of 1923.
2. In the long title of the Bombay Entertainments Duty and Advertisements Tax Act, 1923 (hereinafter referred to as “the principal Act”), the words “and a tax in respect of certain forms of advertisement exhibited at such entertainments” shall be deleted.
Amendment of preamble to Bom. 1 of 1623.
3. In the principal Act, in the preamble, the words “and a tax in respect of certain forms of advertisement exhibited at such entertainments” shall be deleted.
Amendment of section 1 of Bom. 1 of 1923.
4. In the principal Act, in section 1, in sub-section (1), the words “and Advertisements Tax” shall be deleted.
Amendment of section 2 of Bom. I of 1923.
5. In the principal Act, in section 2, clauses (aa) and (aaa) shall be deleted.
Amendment of section of Bom. 1 of 1923.
6. In the principal Act, in section 3, in sub-section (1), in clause (b),—
(1) in paragraph (I),—
(а) in item (i), for the figures “35” the figures “37.5” shall be substituted;
(b) in item (ii), for the figures “50" the figures “55” shall be substituted;
(c) in item (iii), for the figures and words “60 percent, of such payment, and” the figures and words “65 percent, of such payment;” shall be substituted;
(2) in paragraph (II),—
(a) in item (ii), for the figures “42.5” the figures “47.5” shall be substituted;
(b) in item (iii), for the figures and words “55 percent, of such payment” the figures and words “60 percent, of such payment, and” shall be substituted;
(3) after paragraph (II), the following paragraph shall be added, namely: —
“(III) where any payment is separately made to a proprietor in consideration of the admission of a motor vehicle in the auditorium of a cinema known as Drive-in-cinema, 33 percent, of such payment.”.
Amendment, of section 3 A of Bom. 1 of 1923.
7. In the principal Act, section 3A shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be added, namely: —
“(2) Where a person to whom a complimentary ticket is issued is not required to make payment for admission of a motor vehicle in the auditorium of a Drive-in-cinema, entertainment duty at the rate prescribed in paragraph (III) of clause (b) of sub-section (1) of section 3 shall from the 7th September 1973 be levied and paid as if full payment had been made by that person for such admission.”
Insertion of new section 3B to Bom. 1 of 1923.
8 In the principal Act, after section 3A the following section shall be inserted namely:—
“3B. (1) On every payment for admission to an entertainment and on every complimentary ticket on which entertainments duty is leviable under sub-section (1) of section 3 and section 3A respectively, there shall, from the 1st day of November, 1975 (hereinafter in this section referred to as “the said day”) be levied and paid to the State Government in addition to the entertainments duty so leviable an entertainment duty of ten paise.
(2) There shall, from the said day, be levied and paid to the State Government on the amount of lump sum or any other amount paid under sub-section (2) of section 3 an entertainments duty at the rate of five per cent, of such amount, in addition to the entertainments duty payable thereon under the said sub-section (2).
(3) Except as otherwise provided in sub-sections (1) and (2), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional entertainments duty leviable under sub-sections (1) and (2) as they apply in relation to the entertainments duty leviable under sections 3 and 3A.”.
Deletion of sections 4A, 4B and 5-1A of Bom. 1 of 1923.
9. In the principal Act, sections 4A, 4B and 5-1A shall be deleted.
Amendment of section 7 of Bom. 1 of1923.
10. In the principal Act, in section 7, in sub-section (I)—
(1) for the words “the entertainment duty and advertisement tax” the words “the entertainments duty” shall be substituted;
(2) clauses (h-1), (h-2) and (h-3) shall be deleted.
Amendment of section 9 of Bom. 1 of 1923.
11. In the principal Act, in section 9, the words “or advertisement tax” shall be deleted.
Savings.
12. Amendments of the principal Act by sections 2, 3, 4, 5, 9, 10 and 11 of this Act shall not affect—
(a) any liability to pay advertisements tax or any other liability incurred under the principal Act, before the 1st April, 1976 (hereinafter referred to as “the said date”): or
(b) the right of the State Government or any officer of the State Government to recover any arrears of advertisement tax that may be due from any person under the principal Act, before the said date; or
(c) any punishment incurred by any person under the principal Act before the said date; or
(d) any proceeding, investigation or remedy in respect of any liability, right or punishment as aforesaid,
and any such proceeding, investigation, or remedy may be instituted, continued or enforced, and any such punishment may be imposed, as if the amendments as aforesaid had not been made in the principal Act by this Act.
Repeal of Guj. Ord. No. 7 of 1975.
13. The Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Ordinance, 1975, is hereby repealed and the provisions of section 7 of the Bombay General Clauses Act, 1904 shall apply to such repeal as if that Ordinance were an enactment. |
