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

(i) This Act may be called " The ChhattisgarhManomjan KarEuani Vigyapan Shulk (Sanshodllan) Adhiniya~tl. 2002" (No. 16 OF 2002). (ii) It extends to the whole of Chhattisgarh State. (iii) It shall come into force from the date of publication in the Official Gazette.

The existing table in Section 3-B of the Chhattisgarh Manoranjan Kar Evam Vigyapan Shulk Adhiniyam, 1936 (No. 30 of 1936), shall be substituted by the following table :

| S. No. | Population | Entertainment Tax per Cable Connection per month | | :--- | :--- | :--- | | 1. | 1 to 10,000 | Nil | | 2. | 10,001 to 50,000 | Rs. 10/- | | 3. | Above 50,000 | Rs. 20/- |

1. Short title and commencement (i) This Act may he called " The CliliauisgarhManomnjan KarEuani Vigyapan ShulI; (Smshodllan) Adhiniya~tl. 2002" (No. 16 OF 2002). (ii) 11 cx~ends ro (he whole or Clihar~isgarh Sl~re. (iii)

Amendment of Section 3 In sub-srx;libn

1. (1) orsr;i;ticin 4-D of ihc Chhatlisg&rh Enrertainmcnt Duty akd Adver- tiscmenr 'Tax Adhiniyam, 1936 (No. 30 or 1936) @ereinalter rclerred lo as ~hc Princi- pul Act) For he wolds LrCl~mmissi~ner 01' Revenue Mvision" thc words "Excise Cr~rnmissiozcr", shall bc subtitutzd.

Amendment of Section 4. 3.

Repeal Repeal. 4. The Chhattisgarh Entertainment duty and Advertisement Tax (Amendment) Ordinance, 2003 (No. 2 of 2003) is hereby repealed.

1. Short title, extent and commencement

1. (i) This Act may be called the Chhattisgarh Entertainment Duty and Advertisement Tax (Amendment) Act, 2004 (No. 3 of 2004).
2. (ii) It extends to the whole of Chhattisgarh.
3. (iii) It shall come into Force from the date of its publication in Official Gazette. 2. Amendment of Section In sub-section

1. (1) of section 4-D of the Chhattisgarh Entertainment Duty and Advertisement Tax Adhiniyam, 1936 (No. 30 of 1936) (hereinafter referred to as the Principal Act) For the words "Commissioner of Revenue Division" the words "Excise Commissioner", shall be substituted. 1. Short title and commencement (i) This Act may he called " The Chhatisgarh Manomnjan Kar Euani Vigyapan Shulk (Sanshodhan) Adhiniyam, 2002" (No. 16 OF 2002). (ii) It extends to the whole of Chhattisgarh State. (iii) It shall come into force from the date of publication in the Official Gazette. 2. Amendment of Section 3 In sub-section
2. (1) of section 3 of the Principal Act for the words "seventy five percentum" the words "thirty percentum" shall be substituted. and After first proviso of sub-section
3. (1) of section 3 of the Principal Act, the following proviso shall be inserted, namely :- (i) The Entertainment in a place having population upto 25,000 (Twenty five thousand) shall be exempted from operation of section 3
4. (1) of the Principal Act. (ii) A film made in Chhattisgarhi dialect shall be exempted from operation of section 3
5. (1) of the Principal Act. Second proviso of sub-section
6. (1) of section 3 of the Principal Act shall be omitted and following proviso shall be substituted, namely :- " Provided that the prescribed amount of service charges shall be charged for providing facilities to persons admitted in the cinema hall." 3. Repeal The Chhattisgarh Eutemhmeat duty and Adverkwrnen t Tax (Amendmwlt) Ordinance, 2003 (No. 2 of 2003) is hereby repealed. 1. Short title, extent and commencement (i) This Act may he called " The CliliauisgarhManomnjan KarEuani Vigyapan ShulI; Shr~ri ti~lc, E~lcnd (Smshodllan) Adhiniya~tl. 2002" (No. 16 OF 2002). and Cornn~cnrs.~iirnt. (ii) 11 cx~ends ro (he whole or Clihar~isgarh Sl~re. (iii) It shall come into I'orcc from lhe date ~Tpublication in ~hc Official Gaac~te. 2. Amendment of Section 3 In sub-section
7. (1) of section 3 of the Principal Act for the words "seventy five percentum" the words "thirty percentum" shall be substituted. and After first proviso of sub-section
8. (1) of section 3 of the Principal Act, the following proviso shall be inserted, namely :- "(i) The Entertainment in a place having population upto 25,000 (Twenty five thousand) shall be exempted from operation of section 3
9. (1) of the Principal Act.
   • (ii) A film made in Chhattisgarhi dialect shall be exempted from operation of section 3
10. (1) of the Principal Act."