The Bombay Entertainments Duty (Gujarat Amendment) Act, 1961

1. (1) This Act may be called the Bombay Entertainments Duty (Gujarat Amendment) Act, 1963.
2. (2) It shall come into force on such date as the State Government may by notification in the Official Gazette appoint.

In section 3 of the Bombay Entertainments Duty Act, 1923,-

1. (1) in sub-section
2. (1) for clause (b), the following shall be substituted, namely:- "(b) in any other case,-
   • (i) within the limits of the citiw and cantanmenta of Ahmedabad, Surat, Baroda, Bhavnagar, Rajkot and Jamnagar, if the payment for admission -
   • (i) does not exceed one rupee, 30 per cent of such payment;
   • (ii) exceeds one rupee, but does not exceed one rupee and sixty naye paise, 35 per cent of such payment;
   • (iii) exceeds one rupee and sixty naye paise, but does not exceed two rupees and sixty naye paise, 45 per cent of such payment;
   • (iv) exceeds two rupees and sixty naye paise, but does not exceed three rupees and sixty naye paise, 50 per cent of such payment;
   • (v) exceeds three rupees and sixty naye paise, 60 per cent of such payment; and
   • (ii) in any other area, if the payment for admission-
   • (i) does not exceed forty naye paise, 25 per cent of such payment;
   • (ii) exceeds forty naye paise, but does not exceed one rupee and sixty naye paise, 30 per cent of such payment;
   • (iii) exceeds one rupee and sixty naye paise, but does not exceed two rupees and sixty naye paise, 40 per cent of such payment;
   • (iv) exceeds two rupees and sixty naye paise, but does not exceed three rupees and sixty naye paise, 50 per cent of such payment;
   • (v) exceeds three rupees and sixty naye paise, 60 per cent of such payment."
3. (2) after sub-section (2), the following sub-section shall be inserted, namely:- "(3) Save as otherwise provided, every ticket, pass or other document issued for admission to an entertainment shall state the total amount including the amount of duty payable for admission to such entertainment." 1. Short title and commencement
4. (1) This Act may be called the Bombay Entertainments Duty (Gujarat Amendment) Act, 1963.
5. (2) It shall come into force on such date as the State Government may by notification in the Official Gazette appoint. 2. Amendment of section 4 of Bom. I of 1923 In section 4 of the Bombay Entertainments Duty Act, 1923, in sub-section (1), for the words and brackets "engraved or adhesive stamp (not both)" the words "or engraved stamp" shall be substituted. 1. Short title and commencement
6. (1) This Act may be called the Bombay Entertainments Duty (Gujarat Second Amendment) Act, 1965,
7. (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. I of 1923 In the long title to the Bombay Entertainments Duty Act, 1923 (hereinafter referred to as "the principal Act"), for the words "entertainments in the State of Bombay" the words "entertainments and a tax in respect of certain forms of advertisement exhibited at such entertainments in the State of Gujarat" shall be substituted.

In the preamble to the principal Act, for the words "entertainments in the State of Bombay" the words "entertainments and a tax in respect of certain forms Of advertisement exhibited at such entertainments in the State of Gujarat" shall be substituted.

In section 1 of the principal Act, in sub-section (I), after the words "Enter- tainments Duty" the words "and Advertisements Tax" shall be inserted.

In section 2 of the principal Act, after clause (a), the followiog clauses shall be inserted. namely :- "(aa) "advertiserneat" means the intimation or announcement of any goods, property, entertainment, trade, business or profession by means of a slide or film exhibited by means of cinematographs at a place licensed under the Bombay Cinemas (Regulation) Act, 1953 or at any other place of entertainment:

1. (ma) "advertisement tax" means a tax levied and payabIe under section 4A;".

In section 3 of the principal Act. in sub-section (I), for clause (b), the following shall be substituted, namely : - "(b) in any other case,- (Q within the limits of the City of Ahmedabad constituted under the Bombay Provincial Municipal Corporations Act, 1949 and the cantonment of Ahmedabad an3 within the limits of a municipal borough constituted under the Gujarat Municipalities Act, 1963, if the payment for addssion -

1. (f) does not exceed one rupee, 30 per cent of such payment; (10 exceeds one rupee, but does not exceed one rupee and eighty paise. 40 per cent of such payment; (iib.$xceeds one rupee and eighty paise, but does not exceed two rupees end eighty paise, 50 per cent of such payment;
2. (iy) exceeds two rupees and eighty paise, but does not exceed three mpees an3 sixty paise. 55 per cent of such payment;
   • (v) exw+ . ". three rupees and sixty paise. 60 per cent of such payment; (IQ in my other area. lif the payment for admissioa- (0 does not exceed forty paise, 25 per cent of such paynient:
   • (ii) exce* forty paise, but does not exceed one rupee, 30 per cent :of. auch payment;
   • (iii) cxd ow rupee, but does not exceed one rupee an# si&y paise. 55 per cent of such payment;
   • (iv) exceeds one rupee and sixty ,paise, but doe; not exceed two rupees and sixty paise, 45 per cent of such payment;
   • (v) exceeds two rupees an3 sixty paise but does not exceed three rupees and sixty paise. 55 per cent of such payment;
   • (vi) exceeds three rupees and sixty paise. 60 per cent of such pwment."

After section 4 of the prindpal Act, the following sections shall be inserted, namely : - "4A.

1. (I) There shall be levied and paid to the State Governinent an adver- tisement tax on every advertisement exhibited at an entertainment at the rates specified' in the Table below : Provided Chat the State Ciovernrnent my, by general fir special drder. ciempt any advertisement or class of advertisements from the operation of this section. TABLE Sr. Deechption of advertisement Rate with mference to the arce in whiol~ the ~lsw of No. the entertainment. ip situate Brcs Rate 1 2 8 4 1. t5'idee

1. (1) nreanithinth~ limitaofa Scventyfivpprcis~ppy~lidcper oity contrtitutcd under the tl~!. subject to a mc xinlunl of Bombay Provincial Muni- Eiflcpn rupees per alide per cipal Corpomtions Act. 1840 morltb. . or tho L~mits of a munici- pal borough constituted undcr the Gujnrat BIuni. cipalit~ea Aot, 1983.
2. (2) any other area Fiftp paiee per alirle per -day aubject to a 'ma2imu'm of twelve rupceu per &do pet month. 2.

F8ms other than truilem. -

1. (a) not exoeeding 30 met. any area res in length
2. (b) esoding 30 metres in nny area length One rnpce per day per film. One rupee and fifty pakper day per film.

1. (2) The advertisement tax shall be paid in the prescribed manner by the proprietor to the State Government. 48.
2. (1) The proprietor shall, at such time and in such manner and to such officer, as may be prescribed, submit a return stating the total number of adver- tisemeots exhibitwl at- an entertainment and shall .at presqfiQ@ - time pay to such officer the amount of tax for that entertainment.
3. (2) The proprietor shall maintam such records, in such manner and ~II such form, as may be prescribed.". 8. Insertion of new section After settion 5 of the principal Act, the following section shali be inserted, nameIy : - "5-1A. If the proprietor exhibits any advertisement in contravention of the provisions of section 4A or faiIs without sufficient cause to submit any return as required by section 4B, then without prejudice to the recovery of any tax that may be due from him. he shall, on conviction, be punished with fine which may extend to five hundred rupees".

In section 7 of the principal Act,-

1. (I) in sub-section (I), after the words "entertainments duty" the words "and advertisement tax" shall be inserted;

1. (2) h~ sub-section (3, after clause (h), the following clauses shall be inserted, namely : - , "(h-1) for pressibig the tae at' which and the manner in which and the oficer to whom the payment of advertisement tax shall be made by the pro. (h.2) for prescribing, the rime at which and the manner in which and the ofioer to whom the return shll be submitted; (h-3) for prescribing the records. and the form and the manner in which such records shall be kept by a proprietor."

In section 9 of the principal Act, after the words "entertainments duty" *F words %r advertisement tax" shall be inserted.