Preamble
Gujarat Entertainments Tax (Second Amendment) Act, 2005*
| [Gujarat Act No. 29 of 2005] | [15th September, 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:-
Section 1. Short title and commencement
1. Short title and commencement.- (1) This Act may be called the Gujarat Entertainments Tax (Second Amendment) Act, 2005.
(2) It shall come into force on the 1st October, 2005.
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, in clause (g), in item (i), for the word "involving", the words "not involving" shall be substituted.
Section 3. Amendment of section 3 of Guj. 16 of 1977
3. Amendment of section 3 of Guj. 16 of 1977.- In the principal Act, in section 3, for sub-section (1), the following shall be substituted, namely:-
"(1) every payment for admission to an entertainment, a tax, at such rate not exceeding fifty per cent. of such payment, as the State Government may, by notification in the Official Gazette, fix, and different rates may be fixed from time to time in respect of different classes of entertainments.".
Section 4. Amendment of section 6 of Guj. 16 of 1977
4. Amendment of section 6 of Guj. 16 of 1977.- In the principal Act, in section 6,-
(1) in sub-section (2),-
(a) for the words "specified area", the words "rural area other than municipal area having population upto 15,000" shall be substituted;
(b) after the proviso, the following proviso shall be added, namely:-
"Provided further that any rural area having population upto 15,000 which falls within the radius of five kilometres of the area having population above 15,000 shall also be deemed within the category of the local area with larger population.";
(2) in sub-section (3), for the words "the rates specified in Schedule-I", the words "such rate not exceeding fifty per cent. of the payment for admission, as the State Government may, by notification in the Official Gazette, fix, from time to time" shall be substituted;
(3) in sub-section (5), for the words "the rates specified in Schedule-I", the words "such rate not exceeding fifty per cent. of the payment for admission, as the State Government may, by notification in the Official Gazette, fix, from time to time" shall be substituted;
(4) in the Explanation, item (i) shall be deleted.
Section 5. Amendment of section 6A of Guj. 16 of 1977
5. 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 shall be 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 such rate not exceeding fifty per cent. of the payment for admission, as the State Government may, by notification in the Official Gazette, fix, from time to time.".
Section 6. Deletion of Schedule I of Guj. 16 of 1977
6. Deletion of Schedule I of Guj. 16 of 1977.- In the principal Act, SCHEDULE-I shall be deleted.