Short title, extent, commencement and application

(1) This Regulation may be called the Andaman and Nicobar Islands Entertainments Tax Regulation, 1951. (2) It extends to the whole of the Andaman and Nicobar Islands. (3) It shall come into force on such date as the Central Government may by notification in the Official Gazette, appoint. (4) It shall apply in the first instance only to the local areas specified in the Schedule but the Chief Commissioner may, by notification in the Official Gazette direct that it shall apply to any other local area from such date as may be specified in the notification.