Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Gujarat Entertainments Tax (Amendment) Act, 1997 CONTENTS 1. Short Title And Commencement 2. Amendment Of Section 2 Of The Guj. 16 Of 1977 3. Amendment Of Section 6 Of Guj. 16 Of 1977 4. Amendment Of Section 6B Of Guj. 16 Of 1977 5. Substitution Of Schedule I To Guj. 16 Of 1977 SCHEDULE 1 :- SCHEDULE I Gujarat Entertainments Tax (Amendment) Act, 1997 An Act further to amend the Gujarat Entertainments Tax Act, 1977. It is hereby enacted in the Forty-eight Year of the Republic of India as follows:- 1. Short Title And Commencement :- (1) This Act may be called the Gujarat Entertainments Tax (Amendment) Act, 1997. (2) It shall come into force on the 1st April, 1997. 2. Amendment Of Section 2 Of The Guj. 16 Of 1977 :- In the Gujarat Entertainments Tax Act, 1977 (hereinafter referred to as "the principal Act"), in section 2, for clause (f), the following shall be substituted, namely:- "(f) local area means - (i) a city as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949; (ii) a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963; (iii) a village as specified by the Governor under clause (g) of article 243 of the Constitution of India; (iv) a taluka or a district as defined in clause (25) or, as the case may be, clause (5) of section 2 of the Gujarat Panchayats Act, 1993; (v) a cantonment as constituted for the time being under the Cantonments Act, 1924.". 3. Amendment Of Section 6 Of Guj. 16 Of 1977 :- In the principal Act, in section 6, - (1) in sub-section (3), for the words, brackets and figure "in sub-section (5)", the words and letter "in Schedule I" shall be substituted; (2) in sub-section (5), in the Explanation, for clause (i), the following shall be substituted, namely:- "(i) the expression specified area means a local area, the population of which is within the limits shown in column 3 of Schedule I against any of the serial numbers mentioned in column 1 thereof: Provided that where any specified area is within a radius of five kilometres from any other local area, the population of which is more than three lakhs, such specified area shall not be construed to be a specified area for the purpose of this section;". 4. Amendment Of Section 6B Of Guj. 16 Of 1977 :- In the principal Act, in section 6B, - (1) in sub-section (1), for the heading "For other area", the heading "For the area other than urban area and rural area", shall be substituted; (2) in the Explanation, - (i) for clause (a), the following shall be substituted, namely:- "(a) the expression urban area means - (i) a city as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949; (ii) a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963; (iii) a cantonment as constituted for the time being under the Cantonments Act, 1924."; (ii) for clause (b), the following shall be substituted, namely:- "(b) the expression rural area means the area of a village specified by the Governor under clause (g) of article 243 of the Constitution of India: Provided that where any area of a village is within a radius of five kilometres from any city as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporations Act, 1949 or from any municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963, such area shall not be construed as rural area.". 5. Substitution Of Schedule I To Guj. 16 Of 1977 :- In the principal Act, for Schedule I, the following shall be substituted, namely:- SCHEDULE 1 SCHEDULE I Sr. No. Class of specified area Limit of population Rate of tax for cinema (other than touring cinema) Rate of tax for touring cinema (1) (2) (3) (4) (5) 1. A 1 to 15,000 Twenty per cent of gross tax collection of a show multiplied by twelve. Twenty per cent of gross tax collection of a show multiplied by seven. 2. B 15,001 to 50,000 Thirty per cent of gross tax collection of a show multiplied by fourteen. Thirty per cent of gross tax collection of a show multiplied by seven. Thirty-five per cent of Thirty-five per cent of 3. C 50,001 to 1,00,000 Thirty five per cent of gross tax collection of a show multiplied by twenty-four. Thirty five per cent of gross tax collection of a show multiplied by seven. 4. D 1,00,001 to 5,00,000 Forty per cent of gross tax cent of collection of a show multiplied by twenty-six Thirty-five per gross tax collection of a show multiplied by seven. Explanation - The population in relation to the specified area means the population thereof as ascertained at the last preceding census of which the relevant figures have been published