Preamble
Gujarat Entertainments Tax (Amendment) Act, 2007*
| [Gujarat Act No. 8 of 2007] | [30th March, 2007] |
An Act further to amend the Gujarat Entertainments Tax Act, 1977.
It is hereby enacted in the Fifty-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, 2007.
(2) It shall come into force on the 1st April, 2007.
Section 2. Amendment of section 10 of Guj. 16 of 1977
2. Amendment of section 10 of Guj. 16 of 1977.- In the Gujarat Entertainments Tax Act, 1977, (Guj. 16 of 1977) in section 10, in sub-section (2), for the words "at the rate of twenty-four per cent. per annum", the words "at such rate not exceeding eighteen per cent. per annum, as the State Government may, by notification in the Official Gazette, specify," shall be substituted.