[See section 3 (1)]

ACTS I. The Central Provinces and Berar Entertainments Duty Act, 1936 (XXX of 1936) Section 1.— for sub-section (2), substitute the following, namely:— "(2) It shall extend to the whole of Madhya Pradesh.

1. (3) It shall be in force in all such areas of Madhya Pradesh in which it was in force immediately before the commencement of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (XVIII of 1957) and shall come into force on the commencement of the said Act in the areas in which any corresponding law repealed by section 6 of the said Act was in force and may be brought into force in any other areas on such dates as the State Government may, by notification, direct." Section 3.—
2. (1) Omit sub-section (I-A);
3. (2) After sub-section (2), add the following, namely:— "(3) Where the entertainments duty on being calculated under this section involves a fraction of a Naya Paisa, such fraction shall be disregarded." Section 4-A.— For "except in accordance with the conditions prescribed in this behalf", substitute "unless the entertainments duty payable in respect thereof on the full value of the ticket for the class to which such person is admitted has been paid". After section 5, insert the following, namely:— "5-A. (1) Subject to such conditions as may be prescribed the Excise Commissioner or such other officer of the Excise Department as may be authorised by the State Government in this behalf may on acceptance of a sum not exceeding five times the amount of entertainments duty which ought to have been paid under section 3, compound any offence under this Act.
4. (2) On the composition of the offence no further action in respect thereof shall be taken against the person accused of it and if any proceedings have already been instituted against him in any court, the composition shall have the effect of an acquittal of such person". Section 8.— In sub-section (2), for clause (i), substitute the following, namely:— "(i) for any other matter which has to be or may be prescribed." After section 11, add the following, namely:— "12. (1) Notwithstanding anything contained in any other enactment for the time being in force, no local authority shall on or after the date of the coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (XVIII of 1957) impose or recover a duty or tax on or in respect of any entertainment with respect to any period falling after such date.
5. (2) The State Government shall pay to every local authority which before the coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (XVIII of 1957) had imposed a tax or duty in respect of entertainments an annual grant-in-aid for such period and in accordance with such principles as may be prescribed in this behalf." II. The Central Provinces and Berar Finance Act, 1938 (XIII of 1938) Section 1.— (1) For sub-section (2), substitute the following, namely:— "(2) It extends to and shall be in force in the whole of Madhya Pradesh".
6. (2) Omit sub-section (3). Section 3.— In sub-section (1) and (2), for "Mahakoshal Region" substitute "Madhya Pradesh". Section 6.—(1) Renumber section 6 as sub-section (1) thereof and in sub-section (1), as so renumbered after local authority, insert "in the Mahakoshal region". After sub-section (1), insert the following, namely :— "(2) If any person proves that he has paid a tax on a profession, trade, calling or employment imposed prior to the commencement of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (XVIII of 1957) by any local authority in any region of the State other than the Mahakoshal region, he shall be liable to pay only the difference, if any, between such tax and the tax imposed under this Act." Schedule.— For the Schedule, substitute:— "SCHEDULE
7. (1) Where the total income is fifteen thousand rupees or above— One hundred rupees.
8. (2) Where the total income is ten thousand rupees or above but less than fifteen thousand rupees—Fifty rupees.
9. (3) Where the total income is four thousand two hundred rupees and above but is less than ten thousand rupees—Twenty eight rupees". III. The Central Provinces and Berar Motor Vehicles Taxation Act, 1947 (VI of 1947). Section 1.—(1) For sub-section (2), substitute the following, namely:— "(2) It extends to the whole of Madhya Pradesh, ":
10. (2) In sub-section (3) after "into force", insert "in the Mahakoshal region" and add at the end "and in the other regions of the State on the date of coming into force of the Madhya Pradesh Taxation Laws (Extension) Act, 1957 (XVIII of 1957)". Section 3.—In sub-section (1), for "Mahakoshal region", substitute "Madhya Pradesh". First Schedule.— For items I and II, substitute— "I. Motor Cycles— Rs. P.
    • (i) below 3\u00bd horse power .. .. 30.00
    • (ii) of or above 3\u00bd horse power. .. .. 40.00 Additional tax for side-car or trailor .. 10.00 II Motor Cars— the unladen weight of which — does not exceed 15 cwt. .. 70.00 exceeds 15 cwt. but does not exceed 30 cwt. 100.00 exceeds 30 cwt. but does not exceed 45 cwt. 130.00 exceeds 45 cwt. but does not exceed 60 cwt. 160.00 exceeds 60 cwt. .. .. .. 200.00 Additional tax for each trailor, the unladen weight of which — does not exceed one ton .. .. 40.00 exceeds one ton .. .. .. 80.00 Invalid carriages .. .. 30.00 IV. The Central Provinces and Berar Electricity Duty Act, 1949 (X of 1949). Section 1. (1) For sub-section (2), substitute the following, namely:— "(2) It extends to and shall be in force in the whole of Madhya Pradesh.".
11. (2) Omit sub-section (3). Section 2.—For "Mahakoshal region" wherever it occurs, substitute "Madhya Pradesh". Section 3.—In the Table of Rates of Duty for "One anna" substitute "Six Naya Paisa" and for "One and half pies", substitute "One Naya Paisa".