Gujarat Entertainments Tax (Amendment) Act, 2006*
| [Gujarat Act No. 12 of 2006] | [31st March, 2006] |
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Fifty-seventh Year of the Republic of India as follows:-
* Received the Assent to by the Governor on the 31st March, 2006 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 2006.
(2) It shall come into force on the 1st April, 2006.
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, for sub-section (1), the following sub-section shall be substituted, namely:-
"(1) There shall be levied and paid to the State Government on,-
(a) every payment for admission to an entertainment, a tax,-at such rate not exceeding twenty-five per cent. of such payment, as the State Government may, by notification in the Official Gazette, fix, and different rates may be fixed in respect of different classes of entertainments:
Provided that the payment for admission to an entertainment shall not be less than rupees ten per person.
(b) every payment for admission of a motor vehicle into the auditorium of a cinema known as Drive-in-Cinema if such payment is separately charged by the proprietor for such admission, a tax at the rate of twenty-five per cent. of such payment.".
3. Amendment of section 6 of Guj. 16 of 1977.- In the principal Act, in section 6, in sub-sections (3) and (5), for words "fifty per cent.", the words "twenty-five per cent." shall be substituted.
4. Amendment of section 6A of Guj. 16 of 1977.- In the principal Act, in section 6A, in sub-section (3), for clause (d), the following clause shall substituted, namely:-
"(d) Where a proprietor has been permitted to pay tax under clause (c), he shall be liable to pay tax in advance latest by the 15th day of the month preceding the month to which the tax relates, at the following rates, namely:-
Where he holds entertainment in an auditorium, the sitting capacity of which-
(i) does not exceed 30 seats, at the rate of Rs. 3000 per month or for part of a month;
(ii) exceeds 30 seats but does not exceed 50 seats, at the rate of Rs. 4000 per month or for part of a month;
(iii) exceeds 50 seats but does not exceed 75 seats, at the rate of Rs. 5000 per month or for part of a month;
(iv) exceeds 75 seats but does not exceed 100 seats, at the rate of Rs. 6000 per month or for part of a month:
(v) exceeds 100 seats but does not exceed 125 seats, at the rate of Rs. 8000 per month or for pan of a month.".