Bare Act
The Gujarat Entertainments Tax Act, 1977
Tax197720 of 19 sections available
This law imposes a tax on all money paid by people to enter public exhibitions, performances, games, sports, or movie shows in the state of Gujarat. The theater or event provider must collect this tax and pass it directly to the state government. The state government sets the specific rates, which can reach as high as one hundred percent of the admission price. To enforce this collection, no one is allowed to enter an entertainment venue unless they have a government-authorized ticket confirming the proper tax has been paid. This ensures that commercial entertainment venues contribute fairly to state revenue.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Tax on payment for admission to entertainments
- 4. Admission to entertainment
- 5. Complimentary tickets
- 6. Method of levy
- 7. Entertainments not to be sold without license
- 8. Security for tax
- 9. The prescribed authority may require a proprietor to furnish such security as may be prescribed for the payment of tax payable by him under this Act.
- 10. Return and payment of tax
- 11. Provided that, nothing in this section shall apply to a proprietor who is in receipt of a fixed amount as a lump sum under section 7.
- 12. Power to inspect
- 13. Penalty for failing to pay tax
- 14. Offences and penalties
- 15. Power of revision
- 16. Power to exempt
- 17. Registration of proprietor
- 18. Power to make rules
- 19. Repeal and saving
- Schedule. Schedule
Some statutory text is still being prepared for this language version.
PDF: pending for this language.