section 2
Amendment of section 3
The Bombay Entertainments Duty (Gujarat Amendment) Act, 1961Tax196310 sections
Statutory text
In section 3 of the Bombay Entertainments Duty Act, 1923,-
- (1) in sub-section
- (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."
- (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
- (1) This Act may be called the Bombay Entertainments Duty (Gujarat Amendment) Act, 1963.
- (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
- (1) This Act may be called the Bombay Entertainments Duty (Gujarat Second Amendment) Act, 1965,
- (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.
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