The Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Act, 1966

(I) Thh Act map be called %he Bombay flntehinmonik DU~ md #hart title Addenfa Tax (hjarat Amendment) Act, 1966. and mrrrma4 oemmt. (2) It &all come into force on moh date aa the State Qovernment may, by notifi~tibn in the Offd flax!&, appoint.

In motion 3 of the Bombay Entertainmants Duty and Advertisements grnenammk h Ta Ad, lga$ fiotdafter refdhl to "the principal Act"), in sub-section of eeotidf :pi (I), fay 5law (b), the followink shall be substituted, namely :- ~0m.10f 1928.

1. Short title and commencement

1. (I) Thh Act map be called %he Bombay flntehinmonik DU~ md #hart title Addenfa Tax (hjarat Amendment) Act, 1966. and mrrrma4 oemmt.

1. (2) It &all come into force on moh date aa the State Qovernment may, by notifi~tibn in the Offd flax!&, appoint. 2. Amendment of section 3 of Bom. 1 of 1923 In motion 3 of the Bombay Entertainmants Duty and Advertisements grnenammk h Ta Ad, lga$ fiotdafter refdhl to "the principal Act"), in sub-section of eeotidf :pi (I), fay 5law (b), the followink shall be substituted, namely :- ~0m.10f 1928. 1. Short title
   • (I) Thh Act map be called %he Bombay flntehinmonik DU~ md #hart title Addenfa Tax (hjarat Amendment) Act, 1966. and mrrrma4 oemmt.
2. (2) It &all come into force on moh date aa the State Qovernment may, by notifi~tibn in the Offd flax!&, appoint. 2. Insertion of section 3B in Bom. 1 of 1923 In motion 3 of the Bombay Entertainmants Duty and Advertisements grnenammk h Ta Ad, lga$ fiotdafter refdhl to "the principal Act"), in sub-section of eeotidf :pi (I), fay 5law (b), the followink shall be substituted, namely :- ~0m.10f 1928. 1. Short title and commencement
   • (I) Thh Act map be called %he Bombay flntehinmonik DU~ md #hart title Addenfa Tax (hjarat Amendment) Act, 1966. and mrrrma4 oemmt.
3. (2) It &all come into force on moh date aa the State Qovernment may, by notifi~tibn in the Offd flax!&, appoint. 2. Amendment of section 3 of Bom. 1 of 1923 In motion 3 of the Bombay Entertainmants Duty and Advertisements grnenammk h Ta Ad, lga$ fiotdafter refdhl to "the principal Act"), in sub-section of eeotidf :pi (I), fay 5law (b), the followink shall be substituted, namely :- ~0m.10f 1928.

In section 4A of the principal Act, in sub-section (1), for the Table, the following shall be substituted namely :-

"TABLE

Sr. Description of advertise- Rate with reference to the area in the No. ment. place of the entertainment is situate. Area Rate

1 Slides.

1. (1) Areas within the Ten paise per slide per limits of the cities show, subject to a of Ahmedabad and maximum of rupees Baroda constituted three per slide per under the Bombay month. Provincial Munici- pal Corporations Act, 1949, the cantonment of Ahmedabad and the municipal borough of Surat, Bhavnagar, Rajkot and Jamnagar constituted under the Gujarat Muni- cipalities Act, 1963.
2. (2) Any other area. Five paise per slide per show, subject to a maximum of rupee one and paise fifty per slide per month. 2. Advertisement films other
3. (1) Area within the than trailers. limits of the cities of Ahmedabad and Baroda constituted under the Bombay Provincial Municipal Corporations Act, 1949, the canton- ment of Ahmedabad and the municipal borough of Surat, Bhavnagar, Rajkot and Jamnagar con- stituted under the Gujarat Municipa- lities Act, 1963.
   • (a) Fifty paise per day, for film upto 30 meters in length, subject to a maxi- mum of rupees ten per month.
   • (b) Seventy five paise per day, for film exceeding 30 meters in length, subject to a maximum of rupees twelve per month.
4. (2) Any other area.
   • (a) Twenty five paise per day, for film upto 30 meters in length, subject to a maximum of rupees three per month.
   • (b) Thirty five paise per day, for films exceeding 30 meters in length, subject to a maximum of rupees five per month.".

In section 13 of the principal Act, in sub-section (1), the words "local board, village" occurring at both the places shall be deleted.

In the Schedule to the principal Act, for item No. (2), the following shall be substituted, namely :-

1. (2) a Municipality constituted or deemed to be constituted under the Gujarat Municipalities Act, 1963,". 1. Short title and commencement
   • (I) This Act may be called the Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Act, 1966.
2. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. 2. Amendment of long title of Bom. 1 of 1923 In the long title of the Bombay Entertainments Duty and Advertisement Tax Act, 1923 (hereinafter referred to as "the principal Act"), the words "and of a tax in respect of certain forms of advertisement exhibited at such entertainments" shall be deleted. 3. Amendment of preamble of Bom. 1 of 1923 In the principal Act, in the preamble, the words "and a tax in respect of certain forms of advertisement exhibited at such entertainments" shall be deleted. 4. Amendment of section 1 of Bom. 1 of 1923 In the principal Act, in section 1, in sub-section (I), the words "and Advertisements Tax" shall be deleted. 5. Amendment of section 2 of Bom. 1 of 1923

Amendment of section 3 of Bom. 1 of 1923 Amendment 6. In the principal Act, in section 3, in subsection (1). in clause (b),- of motion 3 of Born. 1 of 10.23.

1. (1) in paragraph (I).--
   • (a) in item (i), for the figures "35" the figures "37,5" shall be substituted;
   • (b) in item (ii), for the figures "50" the figures "55" shall be substituted;
   • (c) in item (jii), for the 6gures and words "60 percent. of such payment, and" the figures and words "65 percent. of such payment;" shall be substi- tuted;
2. (2) in paragraph (II),-
   • (a) in item (ii), for the figures "42.5" the figures "47.5" shall k substituted;
   • (b) in item (iii), for the figures and words "55 percent, of such payment" . the @ms and words "60 percent. of such payment, and" shall be substi- tuted;
3. (3) after paragraph. 0, the following paragraph shall be added, namely: - "(TIJJ where any payrnent is separately made to a proprietor in consi- deration of the admission of a motor vehicle in the auditorium of a cinema known as Drive-in-cinema, 33 percent. of such payment.".

Amendment 7, In the principal Act, section 3A shall be renumbered as sub-section

1. (I) of of eeotion 3 d that section and after sub-section
2. (I) as so renumbersd, the following sub-section of 1923- shall be added, namely : - "(2) Where a person to whom a complimentary ticket is issued is not required to make payment for admission of a motor vehicle in the auditorium of a Drive-in-cinema, entertainment duty at the rate prescribed in paragraph

1. (IU) of clause
2. (b) of sub-section
   • (I) of section 3 shall from the 7th September 1973 bt levied and paid as if full payment had been made by that person for such admission."

In the principal Act, after section 3A the following section shall be inserted, namely:-

"3B.

1. (1) On every payment for admission to an entertainment and on every complimentary ticket on which entertainments duty is leviable under sub-section
2. (1) of section 3 and section 3A respectively, there shall, from the 1st day of Novembr, 1975 (hereinafter in this section referred to as "the said day") be levied and paid to the State Government in addition to the entertainments duty so leviable an entertainment duty of ten paise.
3. (2) There shall, from the said day, be levied and paid to the State Government on the amount of lump sum or any other amount paid under sub-section
4. (2) of section 3 an entertainments duty at the rate of five per cent, of such amount, in addition to the entertainments duty payable thereon under the said sub-section (2).
5. (3) Except as otherwise provided in sub-sections
6. (1) and (2), the provisions of this Act and the rules made thereunder shall, so far as may be, apply in relation to the additional entertainments duty leviable under sub-sections
7. (1) and
8. (2) as they apply in relation to the entertainments duty leviable under sections 3 and 3A.".

In the principal Act, sections 4A, 4B and 5-1A shall be deleted.

In the principal Act, in section 7, in sub-section (1)-

1. (1) for the words "the entertainment duty and advertisement tax" the words "the entertainments duty" shall be substituted;
2. (2) clauses (h-I), (h-2) and (A-3) shall be deleted.

In the principal Act, in section 9, the words "or advertisemeal tax*" shall be deleted.

Amendments of the principal Act by sections 2, 3, 4, 5, 9, 10 and 11 of this Act shall not affect-

1. (a) any liability to pay advertisements tax or any other liability incurred under the principal Act, before the 1st April, 1976 (hereinafter referred to as "the said date''); or
2. (b) the right of the State Government or any officer of the State Government to recover any arrears of advertisement tax that may be due from any person under the principal Act, before the said date; or
3. (c) any punishment incurred by any person under the principal Act before the said date: or
4. (d) any proceeding, investigation or remedy in respect of any liability, right or punishment as aforesaid, and any such proceeding, investigation, or remedy may be instituted, continued or enforced, and any such punishment may be imposed, as if the amendments as aforesaid had not been made in the principal Act by this Act.

The Bombay Entertainments Duty and Advertisements Tax (Gujarat Amendment) Ordinance, 1975, is hereby repealed and the provisions of section 7 of the Bombay General Clauses Act, 1904 shall apply to such repeal as if that Ordinance were an enactment.