Gujarat act 013 of 1993 : Gujarat Entertainments Tax (Amendment) Act, 1993

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1993.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

Section 2. Amendment of section 2 of Guj. 16 of 1977

2. Amendment of section 2 of Guj. 16 of 1977.- In the Gujarat Entertainments Tax Act, 1977 (Guj. 16 of 1977) (hereinafter referred to as "the principal Act"), in section 2,-

(1) after clause (a), the following clause shall be inserted, namely:-

"(aa) "antenna" means an apparatus which receives television signals which enable viewers to tube into transmissions including national or international satellite transmissions and is erected or installed for exhibition of films or moving picture or series of pictures, or serials or any other programme by means of transmission of television signals by wire where subscribers' television sets at the residential or non-residential place are linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, on payment by the connection holder of any contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever;";

(2) after clause (c), the following clause shall be inserted, namely:-

"(cc) "cable television" means a system organised on payment by a connection holder of any contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures or serials by means of transmission of television signals by wife where subscriber's television set is linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, by using a video casette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures or serials or any other programme which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder;";

(3) in clause (e), following shall be added at the end, namely:-

"or in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television, for which persons are required to make payment by way of contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever.

Explanation.-For the purpose of this clause, the expression "exhibition" includes any exhibition by cinematograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it or cable television";

(4) in clause (g), after the sub-clause (vi), the following sub-clause shall be inserted, namely:-

"(vii) any payment made by a person by way of contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television;";

(5) for clause (j), the following shall be substituted, namely:-

"(j) "proprietor" in relation to any entertainment, includes the owner thereof and any person-

(i) responsible for, or for the time being in charge of, the management thereof, or

(ii) connected in whatsoever manner with the organisation of the entertainment for any duration, or

(iii) charged or entrusted or authorised with the work of admission to the entertainment, or

(iv) responsible for, or for the time being in charge of, management of providing or maintaining or operating cable connection from any type of antenna or cable television;

whether or not he has obtained licence or Certificate of Registration, if any, for such entertainment under any law for the time being in force;";

(6) for clause (k), the following shall be substituted, namely:-

"(k) "tax" means a tax levied under this Act.".

Section 3. Amendment of section 6 of Guj. 16 of 1977

3. Amendment of section 6 of Guj. 16 of 1977.- In the principal Act, in section 6.-

(1) in sub-section (1), for the word, figure and letter "section 6A" the words, figures and letters "section 6A and section 6B" shall be substituted;

(2) in sub-section (2),-

(a) the words "designated area or" shall be deleted;

(b) for the words, brackets and figures "Gujarat Entertainments Tax (Amendment) Act, 1989" (Guj. 10 of 1989), the words, brackets and figures "Gujarat Entertainments Tax (Amendment) Act, 1993" (Guj. 13 of 1993) shall be substituted;

(3) for sub-section (5), the following shall be substituted, namely:-

"(5) Where a proprietor has been permitted to pay tax under sub-section (4), he shall be liable to pay tax weekly at the rates specified in the Schedule-I irrespective of the number of shows held in a week.

Explanation.-For the purpose of this section,-

(i) the expression "specified area" means a local area the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census and shown in column 3 of the Schedule-I. If any such local area is within a radius of 5 kilometres from the other local area, population of which is higher than such area, that local area shall be considered to be falling within the category of area with larger population;

(ii) the expression "gross tax collection" means the amount of tax that would have been leviable at the rates specified in item (I) or (II) of clause (a) of sub-section (1) of section 3, on the total amount of payment for admission to an entertainment by cinema in a specified area as if admissions were to the extent of full sitting capacity of the auditorium of cinema as specified in the licence issued by Licensing Authority under the Bombay Cinema Rules, 1954"

(iii) the expression "touring cinema" means an out fit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition in local theatres or halls";

(4) in sub-section (6), in clause (a), in the proviso, for the words, brackets and figures "before the assent to the Gujarat Entertainments Tax (Amendment) Act, 1989 (Guj. 10 of 1989) is first published in the Official Gazette, the words, brackets and figures "before the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1993 (Guj. 10 of 1993)" shall be substituted.

Section 4. Insertion of new sections 6B, 6C and 6D in Guj. 16 of 1977

4. Insertion of new sections 6B, 6C and 6D in Guj. 16 of 1977.- In the principal Act, after section 6A, the following new sections shall be inserted, namely:-

"6B. Tax on exhibition of entertainment by means of any type of antenna or cable television.- (1) Notwithstanding anything contained in section 3, 4, 6 or 6A of this Act, there shall be levied and paid by the proprietor to State Government for exhibition of films or moving pictures or series of pictures or serials or any other programme with the aid of any type of antenna or cable television, a tax at the annual rate of Rs. 120/- per cable connection holder in the case of urban area and Rs. 60/- per connection holder in the case of other areas.

(2) Where the number of connection holders increases in any quarter during the financial year, the proprietor shall have to pay the tax per connection holder at one-fourth of the rate prescribed under sub-section (1) for such quarter in which increase takes place.

(3) The tax leviable under this section shall be paid in advance in quarterly instalment of one-fourth of the annual rate within such period and in such manner as may be prescribed.

Explanation.-For the purpose of this section,-

(a) the expression "urban area" means-

(i) a City as constituted for the time being under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);

(ii) a municipal borough or a notified area as constituted or as deemed to have been constituted for the time being under the. Gujarat Municipalities Act, 1963 (Guj. XXXIV of 1964);

(iii) a cantonment as constituted for the time being under the Cantonments Act, 1924 (II of 1924);

(b) the expression "other area" means the area which is not covered by urban area;

(c) "quarter" means a period of three months commencing on the 1st day of April, 1st day of July, 1st day of October or the 1st day of January of each year; and the term "quarterly" shall be construed accordingly;

(d) the number of connection holders shall be considered as on the 1st April of every year.

6C. Registration.- (1) No proprietor providing an entertainment with the aid of any type of antenna or cable television shall carry on television exhibition without obtaining a valid Certificate of Registration from the Collector of Entertainments Tax.

(2) The provisions of sub-section (1) shall not be deemed to have been contravened if the proprietor having applied for such registration as provided in this section within three months from the date of the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1993 (Guj. 13 of 1993), carries on television exhibition with the aid of any type of antenna with a cable network attached to it or cable television.

(3) Every proprietor providing an entertainment with the aid of any type of antenna or cable television shall apply in such form, in such manner and on payment of such fee as may be prescribed to the Collector of Entertainments Tax of the district where the place of entertainment is situate.

(4) If the Collector of Entertainments Tax is satisfied that the requirements of provisions of this Act and the rules made thereunder have been complied with, he shall issue a Certificate of Registration.

6D. Power to revoke or suspend the Certificate of Registration.- In the event of any contravention by the holder of Certificate of Registration of any of the provision of this Act or rules made thereunder or any of the conditions or restriction upon or subject to which Certificate of Registration is granted or in the public interest, the Collector of Entertainments Tax may revoke or suspend the Certificate of Registration or suspend it for such period, as he may think fit.".

Section 5. Amendment of section 7 of Guj. 16 of 1977

5. Amendment of section 7 of Guj. 16 of 1977.- In the principal Act, in section 7, in sub-section (1), after the word and figure "section 4", the words, figures and letter "or section 6 or section 6A" shall be inserted.

Section 6. Amendment of section 8 of Guj. 16 of 1977

6. Amendment of section 8 of Guj. 16 of 1977.- In the principal Act, in section 8, sub-section (1) shall be remembered as clause (a) of sub-section (1) of that section and after clause (a) as so re-numbered, the following clause shall be inserted, namely:-

"(b) Every proprietor providing an entertainment with the aid of any type of antenna or cable television shall furnish such return relating to number of connection holders and the payment of tax, to such officer, in such manner and within such period as may be prescribed;";

Section 7. Amendment of section 9 of Guj. 16 of 1977

7. Amendment of section 9 of Guj. 16 of 1977.- In the principal Act, in section 9,-

(1) in sub-section (1),-

(i) after the words "assessment to tax", the words "or the proprietor has failed to pay tax payable under section 6B" shall be inserted;

(ii) after the words "payment or ticket" the words, figure and letter "or on failure to pay tax under section 6B" shall be inserted;

(2) in sub-section (6), for the words, figures and letter "under section 6 or 6A" the words, figures and letters, "under section 6, 6A or 6B" shall be substituted;

(3) in the marginal note, the words, figures and letter "and assessment on failure to pay tax under section 6B" shall be aided at the end.

Section 8. Amendment of section 12 of Guj. 16 of 1977

8. Amendment of section 12 of Guj. 16 of 1977.- In the principal Act, in section 12, in sub-section (1), after the words and figures "or section 20" the words, figures and letters "or by the decision of the Collector of Entertainments Tax under sections 6C or 6D" shall be inserted.

Section 9. Amendment of section 13 of Guj. 16 of 1977

9. Amendment of section 13 of Guj. 16 of 1977.- In the principal Act, in section 13,-

(1) in sub-section (1), after the words "of its own motion", the words "or on application of any aggrieved proprietor made within ninety days from the date of order" shall be inserted;

(2) in sub-section (3), after the words "The Commissioner of Entertainments Tax", the words "where he is not an appellate authority" shall be inserted.

Section 10. Amendment of section 23 of Guj. 16 of 1977

10. Amendment of section 23 of Guj. 16 of 1977.- In the principal Act, in section 23, in sub-section (1), after the words "as a place of entertainment", the words "or any place connected with the management of providing cable connection from any type of antenna with a cable network attached to it or cable television", shall be inserted.

Section 11. Amendment of section 31 of Guj. 16 of 1977

11. Amendment of section 31 of Guj. 16 of 1977.- In the principal Act, in section 31, in sub-section (2), after the clause (aa), the following new clauses shall be inserted, namely:-

"(ab) the manner in’ which and the period within which the tax shall be payable under section 6B;

(ac) the form in which, the manner in which and fees on payment of which the proprietor shall apply under, section 6C;".

Section 12. Amendment of section 32 of Guj. 16 of 1977

12. Amendment of section 32 of Guj. 16 of 1977.- In the principal Act, in section 32, for the words "the Schedule", the words and figure "the Schedule-II" shall be substituted.

Section 13. Amendment of Schedule to the Guj. 16 of 1977

13. Amendment of Schedule to the Guj. 16 of 1977.- In the principal Act, the existing Schedule shall be renumbered as the Schedule-II and before the Schedule-II as so re-numbered, the following Schedule shall be inserted, namely:-