(1) This Act may be called the Gujarat Entertainments Tax Act, 1977.

(2) It extends to the whole of the State of Gujarat.

(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

In this Act, unless the context otherwise requires,

(a) admission to an entertainment includes admission to any place in which the entertainment is held;

(b) appellate authority means the authority prescribed under section 12;

(c) assessment includes reassessment;

(d) complimentary ticket means a ticket, pass, invitation card or such other document for admission to an entertainment free of any payment or at a reduced rate of payment for such admission;

(e) entertainment includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;

(f) local area means

(i) a City as constituted for the time being under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949.);

(ii) a municipal borough or a notified area as constituted or as deemed to have been constituted for the time being under the Gujarat. Municipalities Act, 1963 (Guj. XXX IV of 1964);

(iii) a gram, nagar, taluka, district or specified area as constituted or as deemed to have been constituted for the time being under the Gujarat Panchayats Act, 1961 (Guj. VI of 1962);

(iv) a cantonment as constituted for the time being under the Cantonments Act, 1924 (II of 1924);

(g) payment for admission includes

(i) any payment made, by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving tax or more tax is required;

(ii) any payment for seats or other accommodation in a place of entertainment;

(iii) any payment for a programme or synopsis of an entertainment;

(iv) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get;

(v) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment;

(vi) any payment for admission of a motor vehicle into the auditorium of a cinema known as Drive-in-Cinema;

(h) prescribed means prescribed by rules made under this Act;

(i) prescribed officer means an officer prescribed under sub-section (7) of section 8;

(j) proprietor , in relation to any entertainment, includes the owner thereof and any person who is responsible for, or who is for the time being in charge of, the management thereof;

(k) tax means an entertainment tax levied under section 3 or section 4.

(1) There shall be levied and paid to the State Government on,

(a) every payment for admission to an entertainment, other than the payment for admission referred to in clause (b), a tax, at the following rates, namely:

(I) within the limits of a local area, the population of which as ascertained at, the last preceding census find notified by the State Government in the Official Gazette after such census is more than 1,00,000,

(i) out of the first 100 paise of the payment for admission or any part thereof, 40 per cent of such payment;

(ii) out of the next 101) paise of the payment for admission or any part thereof, 55 per cent of such payment;

(iii) out of the next amount of the payment for admission to any extent, 65 per cent of such payment,

(II) within the limits of a local area, the population of which as ascertained at the last preceding census and notified by the State Government in the Official Gazette after such census, is more than 50,000 but not more than 1,00,000,

(i) out of the first 100 paise of the payment for admission or any part thereof, 37.5 per cent of such payment;

(ii) out of the next 100 paise of the payment for admission or any part thereof, 52.5 per cent of such payment;

(iii) out of the next amount of the payment for admission to any extent, 62.5 per cent of such payment, and

(III) in any other area,

(i) out of the first 100 paise of the payment for admission or any part thereof, 35 per cent of such payment;

(ii) out of the next 100 paise of the payment for admission or any part thereof, 50 per cent of such payment;

(iii) out of the next amount of the payment for admission to any extent, 60 per cent of such payment;

(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 following rates, namely:

(i) out of the first 100 paise of the payment for admission or any part thereof, 35 per cent of such payment;

(ii) out of the next amount of the payment for admission to any extent, 50 per cent of such payment.

(2) In computing the tax payable under sub-section (1), the tax shall, wherever necessary, be rounded off to the nearest paisa, fractions of one half of a paisa or more being counted as one, and less than one half being disregarded,

(3) Where in payment for admission to an entertainment is made wholly or partly by means of a lump sum paid as a subscription or contribution to any person, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced rate, the tax shall be levied on the amount of the lump sum but where the prescribed officer is of opinion that the payment of a lump sum or airy payment for a ticket, represents payment for other privileges, rights or purposes besides the admission to an entertainment, the tax shall be levied on such an amount as appears to the proscribed officer to represent the right of admission to the entertainment in respect of which the tax is payable.

(4) Save as otherwise provided in this Act, every ticket, pass or other document issued for admission to an entertainment shall state the total amount including he amount of tax payable for admission to such entertainment.

(1) There shall be levied and paid to the State Government on every complimentary ticket issued by the proprietor, a tax at the appropriate rate specified in section 3, as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and such holder shall be deemed to have been admitted for payment for the purposes of this Act.

(2) Where a person to whom a complimentary ticket is issued is not required to make payment for admission of a motor vehicle into the auditorium of a Drive-in-Cinema or is required to make payment for such admission at a reduced rate, a tax at the rate specified in clause (b) of sub-section (1) of section 3 shall be levied and paid as if full payment had been made by that person for such admission.

(1) On every payment for admission to an entertainment and on every complimentary ticket on which tax is leviable under sub-section (1) of section 3 and section 4 respectively, there shall be levied and paid to the State Government in addition to the tax so leviable all additional tax of ten paise.

(2) There shall be levied and paid to the State Government on the amount of lump sum or any other amount paid under sub-section (3) of sections, an additional tax at the rate of five per cent of such amount in addition to the tax payable thereon under the said sub-section (3).

(3) Except as otherwise provided in sub-sections (1) and (2), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional tax leviable under sub-sections (1) and (2) as they apply in relation to the tax leviable under sections 3 and 4.

The State Government may, on the application of a proprietor of any entertainment in respect of which tax is payable under section 3, allow the proprietor on such conditions as the State Government may impose, to compound the tax payable in respect of such entertainment for a fixed sum.

(1) Save as otherwise provided by this Act, where a tax under section 3 or section 4 is leviable, in respect of the admission of a person to an entertainment, no person other than a person who has to perform any duty in connection with such entertainment shall he admitted to any entertainment, except,

(a) with a ticket, or complimentary ticket, as the case may be, issued in such manner and subject to such conditions as may be prescribed;

(b) in special cases, with the approval of the State Government, through a barrier which, or by means of mechanical contrivance which, automatically registers the number of persons admitted.

(2) Except in the cases referred to in section 6 and clause (b) of sub-section (1) no proprietor shall conduct the entertainment unless he has given security for such amount and in such manner as may be approved by the State Government.

(3) Nothing in sub-section (1) or sub-section (2) shall be deemed to preclude the State Government from requiring security from the proprietor for the payment of the tax in any case.

(1) Every proprietor shall furnish such returns relating to payments for admission and complimentary tickets issued by him, to such officer, in such manner, for such period and before such date, not being earlier than ten days from the date on which the entertainment is held, as may be proscribed.

(2) If the prescribed officer is satisfied that any return furnished under sub-section (1) is correct and complete, he shall assess the tax due from the proprietor for the period concerned on the basis of such return.

(3) If no return is furnished by a proprietor under sub-section (1) before the date proscribed or if the not unfurnished by him appears to the proscribed officer to be incorrect or incomplete, the prescribed officer shall, after making such inquiry as he considers necessary, assess to the best of his judgment the tax due from the proprietor:

Provided that before taking action under this sub-section, the proprietor shall he given a reasonable opportunity of proving that no return was due from him or of proving the correctness and completeness of any return furnished by him.

(1) Where for any reason any payment for admission to any entertaiment or any complimentary ticket has escaped assessment to tax, the proscribed j; officer may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of his judgement the tax duo on a such payment or ticket, after making such inquiry as lie may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.

(2) Where for any reason any payment for admission to any entertainment or any complimentary ticket has been assessed at a rate lower than the rate at which it is assessable under section 3 or section 4, as the case may be, the prescribed officer may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, re-assess the tax duo on such payment or ticket, after making such inquiry as he may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such re-assessment.

(3) In making any assessment or re-assessment under sub-section (1) or sub-section (2), as the case may be, the proscribed officer may, if he is satisfied that duo to wilful mis-statement or suppression of the facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, in addition to the tax assessed or re-assessed under sub-section (1) or sub-section (2), as the case may be, and without prejudice to any other liability that lie may incur under the provisions of this Act, a penalty not exceeding one and a half times the tax so assessed or re-assessed:

Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.

(4) The power under sub-section (1) or sub-section (2) may be exercised by the prescribed officer, notwithstanding that the original order of assessment if any, passed in the matter has been the subject-matter of an appeal or revision.

(5) In computing the period of limitation for assessment or re-assessment under this section, the time during which proceedings for assessment or assessment may have remained stayed, under the orders of a civil court or other competent authority shall be excluded.

(1) The tax shall be recoverable from the proprietor and shall be paid by him in such manner and at such times as may be proscribed.

(2) If a proprietor does not pay any amount of tax within the time proscribed for its payment under sub-section (1), there shall be paid by such proprietor for the period commencing on and from the day next after the date of expiry of the prescribed time and ending on the date of payment of the amount of tax, simple interest at the rate of twenty four percent per annum oil the amount of tax not so paid or on any less amount thereof remaining unpaid during such period.

(1) If on an application made by the proprietor the prescribed officer is satisfied that on account of any clerical or arithmatical error in calculating the tax the amount of tax paid by him or recovered from him has exceeded the amount with which he is properly chargeable under this Act, he shall be entitled to a refund of the excess.

(2) Where as a result of an order passed in appeal or revision, refund of any amount becomes duo to the proprietor, the prescribed officer shall refund the amount to the proprietor without his having to make any claim in that behalf.

(3) The refund may be given either by cash payment or at the option of the proprietor by deduction of such excess from the amount of tax due from the proprietor in respect of any other period.

(4) No application for refund under sub-section (1) shall be entertained by the prescribed officer unless it is made within a period of three years from the date of payment or recovery of the amount so claimed to have been paid or recovered in excess.

(1) Any proprietor who is aggrieved by the decision of the proscribed officer under sub-section (3) of section 3 or section 8, section 9, section 10 or section 20 may make an appeal to such authority, in such manner, within such time, and on payment of such fees as may be prescribed.

(2) An appeal made under sub-section (1) shall be heard and decided in such manner as may be prescribed.

(1) The State Government may, of its own motion or on the application of any aggrieved proprietor, call for and examine the record of any proceeding under this Act for the purpose of satisfying itself as to the legality or propriety of any order passed therein by this prescribed officer, or, as the case may be, the appellate authority and if it shall appear to it that any order passed therein requires to be modified, annulled, or reversed, it may, after giving the proprietor affected by such order an opportunity of being heard and after making, or causing to be made, such inquiry as it deems necessary, pass such order thereon as the circumstances of the case justify:

Provided that no record of any proceeding of the prescribed officer shall be called for

(i) in a case where an appeal from the order passed therein has been made, when such appeal is pending, and

(ii) in a case where an appeal has not been made from such order, before the expiry of the time prescribed for making such appeal.

(2) No order shall be revised under sub-section (1) by the State Government of its own motion and no application under that sub-section by any aggrieved proprietor for the revision of any order shall be entertained by the State Government, after the expiry of two years from the date of such order:

Provided that the State Government may, if it is satisfied that the proprietor was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.

Explanation. In computing the period of limitation for the purposes of sub-section (2)

(a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and

(b) any period during which any proceeding under this section is stayed by an order or injunction of any civil court,

shall be excluded.

Where an appeal has been made under section 12 or any record of any proceeding has been called for under section 13, the making of such appeal or calling for such record shall not operate as a stay of the order of the prescribed officer, or, as the case may be, appellate authority.

Where any proprietor admits any person to any place of entertainment in contravention of the provisions of section 7, such proprietor shall, on conviction, be punished with fine which may extend to five hundred rupees.

Any person who contravenes any of the provisions of this Act other than section 7, shall, on conviction, be punished with five which may extend to five hundred rupees.

(1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation. For the purposes of this section,

(a) company means any body corporate, and includes a firm or other association of individuals;

(b) director , in relation to a firm, means a partner in the firm.

Any officer authorised by the State Government in this behalf, by a general or special order in writing, may, either before or after the institution of proceedings for any offence punishable; under this Act or the rules made thereunder, against any person who has committed such offence, recover from him by way of composition of such offence

(a) where the offence consists of the failure to pay, or the evasion of, any tax payable under this Act in addition to the tax so payable, a sum of money not exceeding five hundred rupees or double the amount of the tax payable, whichever is greater;

(b) in other cases, a sum of money not exceeding two thousand rupees,

and on such recovery no proceedings shall be taken or continued against such person in respect of the same offence.

Any sum due on account of tax, penalty or interest under this Act shall be recoverable as arrears of land revenue.

Where a proprietor who has furnished security under sub-section (2) or sub-section (3) of section 7, fails to submit returns as required by section 8 or to pay the tax at the time prescribed under section 10, the prescribed officer may, after giving the proprietor a week's notice for an opportunity to be heard, direct that the security shall be forfeited to the State Government:

Provided that nothing in this sub-section shall affect the liability of the proprietor to pay the tax.

(1) Every proprietor shall maintain regularly correct and complete accounts relating to the entertainment conducted by him, in such form and containing such particulars as may be prescribed.

(2) If the prescribed officer considers that the accounts are so kept as not to enable proper scrutiny of the returns furnished by a proprietor, such officer may, subject to such rules as may be prescribed, require the proprietor, by notice in writing, to maintain such accounts, in such form and in such manner as in his opinion is necessary for the purpose of proper scrutiny of returns.

(1) The prescribed officer, may require any proprietor to produce before him any accounts or documents relating to the entertainment conducted by him or to furnish any information relating to payments for admission, complimentary tickets, or any other matters relating to such entertainment, as may be necessary for the purposes of this Act.

(2) All accounts and documents of the nature referred to in sub-section (1), as well as documents containing information relating to the entertainment conducted by a proprietor shall at all reasonable times be open to inspection by the prescribed officer and, the prescribed officer may take or cause to be taken such copies or extracts therefrom or may place or cause to be placed such marks of identification thereon, as appear to him to be necessary for the purposes of this Act.

(3) The prescribed officer may, for the purposes of this Act, impound and retain in his custody for such period as he considers necessary any accounts or other documents produced before him in any proceeding under this Act.

(4) If the prescribed officer has reason to believe that any proprietor has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts or documents of the proprietor as may be necessary, and shall grant receipt for the same and shall retain the same for so long as may be necessary, in connection with any proceeding under this Act.

(5) For the purposes of sub-section (2) or sub-section (4) the prescribed officer may enter and search any place of business of any proprietor or any other place where the prescribed officer has reason to believe that the proprietor keeps or is for the time being keeping any accounts, or documents relating to the entertainment conducted by him, and may make a note or an inventory of any articles or things found in the course of any search which in his opinion will be useful for or relevant to, any proceeding under this Act.

(6) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to searches shall, so far as may he, apply to a search made under sub-section (5).

(1) Any officer authorised by the State Government in this behalf by a general or special order in writing (hereafter in this section referred to as the authorised officer ) may enter any place of entertainment while the entertainment is in progress and any place ordinarily used as a place of entertainment at any time, with a view to statisfying himself as to whether the provisions of this Act and the rules made thereunder are being complied with.

(2) The proprietor of any entertainment or the owner or person in charge of any place, which is ordinarily used as a place of entertainment shall give reasonable assistance to the authorised officer for the performance of his duties under sub-section (1).

(3) If any person prevents or obstructs the entry of an authorised officer under sub-section (1) or fails to give any reasonable assistance referred to in sub-section (2), he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.

(4) Every authorised officer shall be deemed to he a public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860).

(5) Nothing in this Act shall be deemed to require any authorised officer or any other officer who has to enter a place of entertainment to perform any duty imposed on him by this Act or any other law for the time being in force in connection with an entertainment, to pay for his admission to such entertainment.

No suit or other proceeding shall lie against the State Government, or any officer or employee of the State Government, for anything which is in good faith done or intended to he done in pursuance of this Act or any rules made thereunder.

No civil court shall have jurisdiction to deal with or decide any question which by or under this Act is required to be dealt with or decided by the prescribed officer, the appellate authority or the State Government.

All inquiries and proceedings before the prescribed officer, appellate authority of and the State Government shall be deemed to be judicial proceedings within the meaning of sections 193, 219 and 228 of the Indian Penal Code (45 of 1860).

The provisions of sections 4, 5 and 12 of the Limitation Act, 1963 (36 of 1963), shall, so far as may be, apply in computing the period for making an appeal under section 12.

Any of the powers and duties conferred or imposed upon the State Government by or under this Act other than the power of revision under section 13 and the power to make rules under section 31, may be exercised or performed, subject to such conditions as the State Government may prescribe, by such officer as the State Government may, by general or special order, specify in this behalf.

(1) The State Government may, by notification in the Official Gazette, exempt either wholly or partly, any entertainment or class of entertainments from payment of tax, subject to such conditions as may be specified therein

(a) where such entertainment is provided for any educational, medical, charitable, philanthropic or such other purpose; or

(b) where the State Government considers it necessary so to do in the public interest.

(2) Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which it is so laid or the session immediately following.

(3) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.

(1) Where any entertainment is exempted under section 29 from the whole or any part of the tax payable under this Act subject to any condition, then, in the event of a breach of any such condition the proprietor shall, notwithstanding such exemption, be liable to pay tax in relation to such entertainment.

(2) Where the prescribed officer has reason to believe that any proprietor has incurred liability to pay tax under sub-section (1), he shall serve on the proprietor, a notice requiring him on a date and a place specified therein, either to attend and produce or cause to be produced all evidence on which such proprietor relies in connection with his liability under this section or to produce such evidence as is specified in the notice.

(3) Oil the date specified in the notice, or as sown as may be thereafter, the prescribed officer, after considering all the evidence which may be produced, assess to the best of his judgement the tax due from the proprietor.

(1) The State Government may, by notification in the Official Gazette make rules for carrying out the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:

(a) the manner in which, and the conditions subject to which, a ticket or complimentary ticket may be issued under clause (a) of sub-section (1) of section 7;

(b) the returns to be furnished under sub-section (1) of section 8, and the officer to whom, the manner in which, the periods for which and the dates before which such returns shall be furnished;

(c) the manner in which and the times at which the tax shall be paid under sub-section (1) of section 10;

(d) the authority to which, the manner in which, the time within which and the foes on payment of which an appeal may be made under sub-section (1) of section 12;

(e) the manner in which an appeal shall be heard and decided under sub-section (1) of section 12;

(f) the form in which accounts shall be maintained by a proprietor and the particulars which such accounts shall contain under sub-section (1) of sect ion 21;

(g) the conditions subject to which any of the powers and duties conferred or imposed upon the State Government may be exercised or performed by any officer under section 28;

(h) any other matter which is to be, or may be, prescribed.

(3) In making any rules under this section, the State Government may direct, that a breach thereof shall be punishable with fine not exceeding five hundred Rupees, and when the offence is a continuing one, with a daily fine not exceeding fifty rupees during the convinuance of the offence.

(4) The power to make rules conferred by this section shall be subject to the condition of the rules being made after previous publication:

Provided that if the State Government is satisfied that circumstances exist which render if necessary to take immediate action, it may dispense with the previous publication of any rule to be made under this section.

(5) All rules made under this section shall be laid for not lens than thirty days before the State Legislature as soon as possible after they are made and shall be subject to rescission by the State legislature or to such modifications as the State Legislature may make during the session in which they are so laid or the session immediately following.

(6) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.

The enactments specified in column 2 of the Schedule shall stand amended to the extent specified against them in column 3 thereof.

(1) On the commencement of this Act, the Bombay Entertainments Duty Act, 1923 (Bom. I of 1923) shall stand repealed:

Provided that such repeal shall not affect

(a) the previous operation of the Act so repealed, or anything duly done or suffered thereunder;

(b) any right, privilege, obligation or liability acquired, accrued and incurred under the Act be repealed;

(c) any penalty, forfeiture or punishment incurred in respect of any offence committed under the Act so repealed; or

(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;

and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture and punishment may be imposed, as if this Act had not been passed:

Provided further that, subject to the preceding proviso, anything done or any action taken (including any rules made, notifications or orders issued, returns or security furnished, the levy, assessment or collections made, powers delegated, exemptions granted) under the repealed Act, shall, in so far as it is not inconsistent with the provisions of this Act, be deemed to have been done or taken under the corresponding provisions of this Act, and shall continue to be in force accordingly, unless and until superseded by anything done or any action taken under this Act.

(2) Where any proprietor is in possession of any stamped tickets, or of stamps intended to be used for the purpose of stamping tickets, for admission to an entertainment, which have been rendered useless on the commencement of this Act, the prescribed officer shall, upon such proprietor delivering up within six months from such commencement, such stamped tickets, or as the case may be, stamps, refund to such proprietor the value of the stamps.

(See section 32)

1. Received the Assent to by the Governor on the 2nd August, 1977 is hereby published for general information.