section 8
Trailem uf Zia any arae One rnpeo pr day psr trailer.
The Bombay Entertainments Duty (Gujarat Amendment) Act, 1961Tax196310 sections
Statutory text
F8ms other than truilem. -
- (a) not exoeeding 30 met. any area res in length
- (b) esoding 30 metres in nny area length One rnpce per day per film. One rupee and fifty pakper day per film.
- (2) The advertisement tax shall be paid in the prescribed manner by the proprietor to the State Government. 48.
- (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.
- (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".
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