Gujarat Entertainments Tax (Amendment) Act, 1986*
| [Gujarat Act No. 13 of 1986] | [27th March, 1986] |
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Thirty-seventh Year of the Republic of India, as follows:-
* Received the Assent to by the Governor on the 27th March, 1986 is hereby published for, general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1986.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Amendment of section 3 of Guj. 16 of 1977.- In section 3 of the Gujarat Entertainments Tax Act, 1977 (Guj. 16 of 1977), in sub-section (1), in clause (a), for sub-clauses (I), (II) and (III), the following shall be substituted, namely:-
"(I) within the limits of a local area, the population of which as ascertained at the last proceeding census and notified by the State Government in the Official Gazette after took census is more than 1,00,000-
(i) out of the first 100 paise of the payment for admission or any part thereof, 40 percent of such payment;
(ii) out of the next 100 paise of the payment for admission or any part thereof 60 percent of such payment;
(iii) out of the next 200 paise of the payment for admission or any part thereof, 60 percent of such payment;
(iv) out of the next amount of the payment for admission to any extent, 65 percent of such payment,
(II) in any other area (not being a designated area or a specified area in so far as an entertainment by cinema is concerned,)-
(i) out of the first 100 paise of the payment for admission or any part thereof, 35 percent of such payment;
(ii) out of the next 100 paise of the payment for admission or any part thereof, 45 percent of such payment;
(iii) out of the next 200 paise of the payment for admission or any part thereof, 65 percent of such payment;
(iv) out of the next amount of the payment for admission to any extent, 60 percent of such payment.".