Preamble
Gujarat Entertainments Tax (Amendment) Act, 1997*
| [Gujarat Act No. 14 of 1997] | [22nd March, 1997] |
An Act further to amend the Gujarat Entertainments Tax Act, 1977
It is hereby enacted in the Forty-eighth Year of the Republic of India as follows:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1997.
(2) It shall come into force on the 1st April, 1997.
Section 2. Amendment of section of Guj. 16 of 1977
2. Amendment of section of Guj. 16 of 1977.- In Gujarat Entertainment Tax Act, 1977 (Guj. 16 of 1977) (hereinafter reffered in as "the principal Act"), in section 2, for clause (f), the following shall be substituted, namely:-
"(f) "local area" means-
(i) a City as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);
(ii) a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964);
(iii) a village as specified by the Governor under clause (g) of article 243 of the Constitution of India;
(iv) a taluka or a district as defined in clause (25) or, as the case may be, clause (5) of section 2 of the Gujarat Panchayats Act, 1993 (Guj. 18 of 1993);
(v) a cantonment as constituted for the time being under the Cantonments; Act, 1924 (2 of 1924)."
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 (3), for the words, brackets and figure "in sub-section (5)", the words and letter "in Schedule I" shall be substituted;
(2) in sub-section (5), in the Explanation, for clause (i), the following shall be substituted, namely:-
"(i) the expression "specified area" means a local area, the population of which is within the limits shown in column 3 of Schedule I against any of the serial numbers mentioned in column 1 thereof:
Provided that where any specified area is within a radius of five kilometres from any other local area, the population of which is more than three lakhs, such specified area shall not be construed to be a specified area for the purpose of this section;".
Section 4. Amendment of section 6B of Guj. 16 of 1977
4. Amendment of section 6B of Guj. 16 of 1977.- In the principal Act, in section 6B,-
(1) in sub-section (1), for the heading "For the area other than urban area and rural area" shall be substituted;
(2) in the Explanation,-
(i) for clause (a), the following shall be substituted, namely:-
(a) the expression "urban are" means-
(i) a City as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);
(ii) a municipal borough as defined in clause (13) of section 2 of the Gujrat Municipalities Act, 1963 (Guj. 34 of 1964);
(iii) a cantonment as constituted for the time being under the Cantonments Act, 1924 (2 of 1924).";
(ii) for clause (b), the following, shall be substituted, namely:-
"(b) the expression "rural area" means the area of a village specified by the Governor under clause (g) of article 243 of the Constitution of India:
Provided that where any area, of a village is within a radius of five kilometres from any City as defined in clause (8) of section 2 of the Bombay Provincial Municipal, Corporations Act, 1949 or from any municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963, such area shall not be construed as rural area.".
Section 5. Substitution of Schedule I to Guj. 16 of 1977
5. Substitution of Schedule I to Guj. 16 of 1977.- In the principal Act, for Schedule I, the following shall be substituted, namely:-
"SCHEDULE-I
(See section 6)
The rates of tax.
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Sr. No.
(1)
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Classes specified area
(2)
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Limit of population
(3)
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Rate of tax for cinema (other than touring cinema)
(4)
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Rate of tax for touting cinema
(5)
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1.
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A
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1 to 15,000
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Twenty percent of gross tax collection of a show multiplied by twelve.
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Twenty percent of gross tax collection of a show multiplied by seven.
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2.
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B
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15,001 to 50,000
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Thirty percent of gross tax collection of a show multiplied by fourteen.
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Thirty percent of gross tax collection of a show multiplied by seven.
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3.
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C
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50,001 to 1,00,000
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Thirty-five percent of gross tax collection of a show multiplied by twenty four.
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Thirty-five percent of gross tax collection of a show multiplied by seven.
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4.
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D
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1,00,001 to 3,00,000
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Forty percent of gross tax collection of a show multiplied by twenty-six.
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Thirty-five percent of gross tax collection of a show multiplied by seven.
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Explanation.-The population in relation to the specified area means the population thereof as ascertained at the last preceding census of which the relevant figures have been published.".