Gujarat Entertainments Tax (Amendment) Act, 2005*
| [Gujarat Act No. 20 of 2005] | [23rd March, 2005] |
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Fifty-sixth Year of the Republic of India as follows:-
* Received the Assent to by the Governor on the 23rd March, 2005 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 2005.
(2) It shall come into force on the 1st April, 2005.
2. Amendment of section 3 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 3, in sub-section (1), in clause (a), after sub-clause (ii), the following proviso shall be inserted, namely:-
"Provided that the payment for admission to an entertainment shall not be less than rupees ten per person.".
3. Amendment of section 6 of Guj. 16 of 1977.- In the principal Act, in section 6,-
(i) to sub-section (3), the following proviso shall be inserted, namely
"Provided that the payment for admission to an entertainment shall not be less than rupees five per person.";
(ii) in the Explanation, for the proviso to clause (i), the following proviso shall be substituted, namely:-
"Provided that where a specified area is within the radius of five kilometers from any other local area, the population of which is more than the specified area, such specified area shall be deemed to be within the category of the local area with larger population.".