| [Chhattisgarh Act No. 18 of 2003] | [9th September, 2003] |
An Act further to amend the Chhattisgarh Entertainment Duly and Advertisement Tax Act, 1936 (No. 30 of 1936).
Be it enacted by the Chhattisgarh Legislature in the Fifty fourth year of the Republic of India as follows:-
1. Short title and commencement.-
(i) This Act may be called the Chhattisgarh Entertenment Duty and Advertisement Tax (Amendment) Act, 2003 (No. 18 of 2003).
(ii) It shall into force with effect from 1st May, 2003,
2. Amendment of Section 3.- In sub-section (1) of section 3 of the Principal Act for the words "seventy five per centum" the words "Thirty per centum" shall be substituted, and
After first proviso of sub-section (1) of section 3 of the Principal Act, the following para study be inserted, namely:-
"(i) The Cinema halls in a place having population up to 25,000 (Twenty five thousand) shall be exempted from operation of section 3(1) of the Principal Act
(ii) A film made in Chhattisgarh dialect shall be exempted from operation of section 3(1) of the Principal Act."
Second proviso of sub-section (i) of section 3 of the Principal Act shall be omitted and following proviso shall be substituted namely:-
"Provided further that where ??? no duly shall levied on an amount not exceeding as per mentioned in table specified below as may be ??? by the collect ??? admission for providing facilities to persons admitted in the cinema hall."
TABLE
| S. No. | Type of Cinema | Rates of Service Charges (in rupees) per ticket |
| 1. | Normal Cinema Hall | Rs. 2.00 |
| 2. | Air cooled, Dolby, D.T.S. | Rs. 3.00 |
| 3. | Air conditioned, Dolby, D.T.S. | Rs. 4.00 |
3. Amendment Section 4.- Clause (d) of sub-section (2) or section 4 of the Principal Act shall be omitted.
4. Repeal.- The Chhattisgarh Entertainment duty and Advertisement Tax (Amendment) Ordinance, 2003 (No. 2 of 2003) is hereby repealed.