Vidhi Codex

Bare Act

The Chhattisgarh Manoranjan Kar Evam Vigyapan Shulk (Sanshodhan) Adhiniyam, 2002

Tax20045 sections

This Act amends the Chhattisgarh Entertainment Duty and Advertisement Tax Adhiniyam to reduce tax rates and create local exemptions. It lowers the tax rate from 75 percent to 30 percent and exempts entertainment in areas with fewer than 25,000 people as well as films made in Chhattisgarhi. The legislation also removes a registration fee requirement. It applies to the entire Chhattisgarh state and regulates the tax liability of entertainment venues and advertisements to promote the local film industry and provide relief to smaller venues.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Substitution of section
  3. 3. It shall come into I'orcc from lhe date ~Tpublication in ~hc Official Gaac~te.
  4. 4. Amendment of Section 4
  5. 5. Clause (d) of sub-section (2) of section 4 of the Principal Act shall be omitted.

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