Himachal pradesh act 007 of 1991 : Himachal Pradesh Entertainments Duty (Amendment) Act, 1991

Preamble

Himachal Pradesh Entertainments Duty (Amendment) Act, 1991*

[Himachal Pradesh Act No. 7 of 1991]1[18th April, 1991]

An Act further to amend the Himachal Pradesh Entertainments Duly Act, 1968 (Act No. 12 of 1968).

Be it enacted by the Legislative Assembly of Himachal Pradesh in the Forty-second Year of the Republic of India as follows:-

1. Passed in Hindi by the Himachal Pradesh Vidhan Sabha. For the Statement of Objects and Reasons see R.H.P. Extra., dated 12-3-1991, P. 278 and 280.

* Received the assent of the Governor of Himachal Pradesh on the 18th April, 1991 and was published in Hindi in R.H.P. Extra., dated 20-4-1991 at page 801 and in English in R.H.P. Extra, dated 20-4-3991 at page 802.

Section 1. Short title

1. Short title.- This Act may be called the Himachal Pradesh Entertainments Duty (Amendment) Act, 1991.

Section 2. Amendment of section 3

2. Amendment of section 3.- For sub-section (2) of section 3 of the Himachal Pradesh Entertainments Duty Act, 1968 (12 of 1968) the following shall be substituted, namely:-

"(2) Notwithstanding anything to the contrary contained in this Act, the proprietor of a video exhibition, exhibiting shows on-payment and having seating capacity of less than one hundred persons, shall be liable to pay entertainments duty in advance and at a rate not exceeding rupees 30,000 par month as may be specified by the Government from time to time in the manner prescribed:

Provided that the proprietor of a video exhibition, exhibiting show on payment and having seating capacity of one hundred or more than one hundred persons, shall be liable to pay entertainments duty at the rate-as may be specified under sub-section (1) and in the manner prescribed."

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