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The Gujarat Entertainments Tax Act, 1977
The Gujarat Entertainments Tax Act, 1977
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Tax on payments for admission to entertainment.
Section 34. Tax on complimentary tickets.
Section 46. Consolidated payment for tax.
Section 66C. Registration.
Section 6C6D. Power to revoke or suspend the Certificate of Registration.
Section 6D7. Admission to entertainment.
Section 78. Returns and assessment.
Section 89. Assessment of escaped payments for admission and re-assessment of payments for admission assessed at lower rate [and assessment on failure to pay tax under section 6B.]
Section 6B10. Payment of tax.
Section 1011. Refund.
Section 1112. Appeal.
Section 1213. Revision of orders.
Section 1314. Appeal or revision not to operate as stay.
Section 1415. Punishment for contravention of section 7.
Section 716. Punishment for contravention of other provisions.
Section 1617. Offences by companies.
Section 1718. Compounding of offences.
Section 1819. Tax or penalty to be recoverable as arrears of land revenue.
Section 1920. Forfeiture of security.
Section 2020B. Rounding off of tax.
Section 20B21. Accounts.
Section 2122. Production and inspection of accounts and documents and search of premises.
Section 2223. Power of entry.
Section 2324. Protection of action taken in good faith.
Section 2425. Bar of jurisdiction.
Section 2526. Inquiries and proceedings to be judicial proceedings.
Section 2627. Certain provisions of Limitation Act to apply to appeals.
Section 2728. Delegation of powers by State Government.
Section 2829. Exemption.
Section 2930. Liability to pay tax in the event of breach of condition of exemption.
Section 3031. Power to make rules.
Section 3132. Amendment of certain enactments.
Section 3233. Repeal and savings.
Section 331. All kinds of musical programmes including musical nights and opera,
Section 12. All kinds of dances,
Section 23. All types of dramas and plays,
Section 34. Circus,
Section 45. Magic show,
Section 56. Puppet show and plays,
Section 67. Mushayara and Kavi Sammenlan,
Section 78. Ras Garba,
Section 89. Bhawai and Ram Leela,
Section 910. Duha, Mimikri, Dayaro.
Section 1011. Lok Natya,
Section 1112. Any type of exhibition of arts, skills and things,
Section 1213. All kinds of sports excluding the sports or rides provided in the water park and holiday resorts.]
Section 13
the-gujarat-entertainments-tax-act-1977.json
•
48 Sections
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Gujarat
{
"id": 16782,
"slug": "the-gujarat-entertainments-tax-act-1977",
"title": "The Gujarat Entertainments Tax Act, 1977",
"short_title": "The Gujarat Entertainments Tax Act, 1977",
"act_number": "Gujarat Act No. 16 of 1977",
"act_year": 1977,
"act_type": "STATE",
"location": "Gujarat",
"law_status": "unknown",
"enactment_date": null,
"description": "The Gujarat Entertainments Tax Act, 1977",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "Object & Reasons 6\nStatement of object and Reasons Gujarat Act No. 7 of 2013, dated 30.3.2013.\n1[Statement of Objects and Reasons.",
"footnote": "",
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"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"admission to an entertainment\" includes admission to any place in which the entertainment is held;\n[(aa) \"antenna\" means an apparatus which receives television signals which enable viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for exhibition of films or moving pictures or series of pictures or serials or any other programme, by means of transmission of television signals by wire where subscribers' television sets at the residential or non-residential place are linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, on payment by the connection holder of any contribution or subscription or installation charges and connection charges or any other charges collected in any manner whatsoever;]\n(b) \"appellate authority\" means the authority prescribed under section 12,\n(c) \"assessment\" includes reassessment;\n[(cc) \"cable television\" means a system organized on payment by a connection holder of any contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures or serials by means of transmission of television signals by wire where subscriber's television set is linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end,. by using a video cassette or disc or both, recorder or player or similar such apparatus on which prerecorded video-cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures or serials or any other programme which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder;]\n(d) \"complimentary ticket\" means a ticket, pass, invitation card or such other document for admission to an entertainment free of any payment or at a reduced rate of payment for such admission;]\n(e) \"entertainment\" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, [or, in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television for which persons are required to make payment by way of contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever\n[(f) \"local area\" means-\n(i) a City as defined in clause (8) of section 2 of the Bombay Provincial Municipal Corporation's, Act, 1949 (Bombay LIX of 1949);\n(ii) a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);\n(iii) a village as specified by the Governor under clause (g) of article 243 of the Constitution of India;\n(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 Panchayat Act, 1993 (Gujarat 18 of 1993);\n(v) a cantonment as constituted for the time being under the Cantonments Act, 1924 (2 of 1924).]\n(g) \"payment for admission\" includes-\n(i) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment [not involving] tax or more tax is required,\n(ii) any payment for seats or other accommodation in a place of entertainment,\n(iii) any payment for a programme or synopsis of an entertainment;\n(iv) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing, of the entertainment which, without the aid of such instrument or contrivance, such person would not get;\n(v) any payment, for any purpose whatsoever connected with an entertainment which a person is required to make a condition of attending or continuing to attend the entertainment, in addition to the payment, if any, for admission to the entertainment;\n(vi) any payment for admission of a motor vehicle into the auditorium of cinema known as Drive-in-Cinema;\n[(vii) any payment made by a person by way of contribution or subscription or installation charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television;]\n(h) \"prescribed\" means prescribed by rules made under this Act;\n[(i) \"prescribed officer\" means such officer as may be prescribed;]\n[(j) \"proprietor\", in relation to any entertainment, includes the owner thereof, and any person-\n(i) responsible for, or for the time being in charge, of the management thereof, or\n(ii) connected in whatsoever manner with the organisation of the entertainment, for any duration, or\n(iii) charged or entrusted or authorised with the work of admission to the entertainment, or\n(iv) responsible for, or for the time being in charge of, the management of providing, of maintaining or operating cable connection from any type of antenna or cable television;\n[(k) \"tax\" means a tax levied under this Act.]",
"footnote": "",
"is_definition": true,
"sort_order": 1
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{
"number": "3",
"title": "3. Tax on payments for admission to entertainment.",
"chapter": null,
"content": "(a) every payment for admission to an entertainment, a tax, at such rate not exceeding twenty-five per cent of such payment, as the State Government may, by notification in the Official Gazette fix, and different rates may be fixed in respect of different classes of entertainments:\n(b) every payment for admission of a motor vehicle into the auditorium of a cinema known as Drive-in-cinema, if such payment is separately charged by the proprietor for such admission, a tax at the rate of twenty-five per cent of such payment.]\n[***]\n[***]\n[***]\n[3A. Certain entertainments free from tax.",
"footnote": "",
"is_definition": false,
"sort_order": 2
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{
"number": "4",
"title": "4. Tax on complimentary tickets.",
"chapter": null,
"content": "5.",
"footnote": "",
"is_definition": false,
"sort_order": 3
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{
"number": "6",
"title": "6. Consolidated payment for tax.",
"chapter": null,
"content": "(ii) the expression \"gross tax collection\" means the amount of tax that would have been leviable at the rates specified in item (i) or (ii) of clause (a) of sub-section (1) of section 3, on the total amount of payment for admission to an entertainment by cinema in a specified area as if admissions were to the extent of full sitting capacity of the auditorium of cinema as specified in the licence issued by Licensing Authority under the Bombay Cinema Rules 1954;\n(iii) the expression \"touring cinema\" means an outfit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition in local theatres or halls.]\n(b) The option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under clause (a).\n(c) Notwithstanding anything contained in sub-section (2), a proprietor of a cinema who has revoked his option, may at any time but not before the expiry of a period of twelve months from the date of revocation of he option exercise the option referred to in that sub-section.]\n[6A. Tax on entertainments by Video.\nConditions:\n(1) The rate of admission into the place of entertainment shall not be more than rupees 30 per person,\n(2) There shall not be more than one screen in the place of entertainment,\n(3) The number of seats in the entertainment place shall not be more than 125,\n(4) The exhibition of films to the public in the place of entertainment can be done by using any kind of legitimate technology subject to full compliance of the provisions of the Cinematograph Act, 1952 (37 of 1952.) and the rules made thereunder and the Copyright Act, 1957 (14 of 1957.):\n(b) a proprietor desiring to exercise an option referred to in clause (a) shall make an application to the prescribed officer in such form as may be prescribed, to permit him to make in lieu of amount of tax payable by him [under clause (a) of sub-section (1) of section 31 payment of tax at the rates specified in clause (d)]\n(c) On an application made under clause (b), the prescribed officer may grant such permission and thereupon subject to clause (e), the payment of tax shall be made accordingly.\n[(d) Where a proprietor has been permitted to pay tax under clause (c), he shall be liable to pay tax in advance latest by the 15th day of the month preceding the month to which the tax relates, at the following rates, namely:-\n(i) does not exceed 30 seats, at the rate of Rs. 3000 per month or for part of a month;\n(ii) exceeds 30 seats but does not exceed 50 seats, at the rate of Rs. 4000 per month or for part of a month;\n(iii) exceeds 50 seats but does not exceed 75 seats, at the rate of Rs. 5000 per month or for part of a month;\n(iv) exceeds 75 seats but does not exceed 100 seats, at the rate of Rs. 6000 per month or for part of a month;\n(v) exceeds 100 seats but does not 125 seats, at the rate of Rs. 8000 per month or for part of a month.]\n[(e) (i) A proprietor who has opted for payment of tax under clause (a) may, at any time but not before the expiry of a period of twelve months from the date of the commencement of the option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option:\n(ii) The option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under sub-clause (i).\n(f) Notwithstanding anything contained in clause (a), proprietor who has revoked his option may, at any time but not before the expiry of a period of twelve months from the date of revocation of the option, exercise the option referred to in that clause.]\n[6B. Tax on exhibition of entertainment by means of any type of antenna or cable television.\n[ For Municipal Corporations and Municipalities ]\nFor Municipal Corporations and Municipalities\n[For other area]\n[For other area]\n(a)\nin case of such cable connections not exceeding\n\t\t\t\tone hundred.\nRs. 600 per month\nRs. 300 per month.\n(b)\nin case of such cable connections exceeding one\n\t\t\t\thundred.\nRs. 600 plus Rs. 300 for every additional fifty\n\t\t\t\tconnections or any part thereof, per month\nRs. 300 plus Rs. 150 for every additional fifty\n\t\t\t\tconnections or any part thereof, per month.\n[(a) (i) \"Municipal Corporation\" means a Municipal Corporation of the City constituted under Section 5 of the Gujarat Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949);\n(ii) \"Municipality\" means a Municipality as defined in clause (14) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964);\n(ii) a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1949 (Gujarat 34 of 1964);\n(b) \"other area\" means any area of a village which is within a radius of five kilometer from any City as defined in clause (8) of Sec. 2 of the Gujarat Provincial Municipal Corporations Act, 1949; or from any municipal borough as defined in clause (13) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).]\n(c) \"quarter\" means a period of three months commencing on the 1st day of April, 1st day of July, 1st day of October or the 1st day of January of each year; and the term \"quarterly\" shall be construed accordingly;\n(d) the number of connection holders shall be considered as on the 1st April of every year.",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6C",
"title": "6C. Registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "6D",
"title": "6D. Power to revoke or suspend the Certificate of Registration.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "7",
"title": "7. Admission to entertainment.",
"chapter": null,
"content": "(a) with a ticket, or complimentary ticket, as the case may be, issued in such manner and subject to such conditions as may be prescribed;\n(b) in special cases, with the approval of the State Government through a barrier which, or by means of mechanical contrivance which, automatically registers the number of persons admitted.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "8",
"title": "8. Returns and assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "6B",
"title": "9. Assessment of escaped payments for admission and re-assessment of payments for admission assessed at lower rate [and assessment on failure to pay tax under section 6B.]",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "10",
"title": "10. Payment of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "11",
"title": "11. Refund.",
"chapter": null,
"content": "[ [11A. Authorities for implementation of the Act.\n(i) an officer to be the Commissioner of Entertainments Tax for the whole of the State of Gujarat;\n(ii) The Collector of a district or any other officer, not below the rank of a Collector, to be the Collector of Entertainments Tax for each district; and\n(iii) Such number of other officers and persons (with suitable designations) as the State Government thinks necessary.\n(b) An officer appointed under paragraph (iii) of clause (a) shall, within the limits of such area, exercise such powers and duties conferred or imposed on any other officer by or under this Act, as the State Government may, by notification in the Official Gazette , specify.\n(c) The superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax and the additional tax shall,-\n(i) in relation to the whole of the State, vest in the Commissioner of Entertainments Tax, and\n(ii) in relation to a district and subject to the superintendence and control of the Commissioner of Entertainments Tax under subclause (i), vest in the Collector of Entertainments Tax for the district.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "12",
"title": "12. Appeal.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "13",
"title": "13. Revision of orders.",
"chapter": null,
"content": "(i) in a case where an appeal from the order passed therein has been made, when such appeal is pending, and\n(ii) in a case where an appeal has not been made from such order, before the expiry of the time prescribed for making such appeal.\nExplanation.\n(a) any period during which the record of any proceeding shall not be called for under the proviso to sub-section (1), and\n(b) any period during which any proceeding under this section is stayed by an order or injunction of any civil court.",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "14",
"title": "14. Appeal or revision not to operate as stay.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "7",
"title": "15. Punishment for contravention of section 7.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "16",
"title": "16. Punishment for contravention of other provisions.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "17",
"title": "17. Offences by companies.",
"chapter": null,
"content": "(a) \"company\" means any body corporate, and includes a firm or other association of individuals;\n(b) \"Director\" in relation to a firm, means a partner in the firm.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "18",
"title": "18. Compounding of offences.",
"chapter": null,
"content": "[(a) where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to tax so payable,-\n(i) a sum of money not less than one thousand rupees but not more than two thousand rupees; or\n(i) double the amount of the tax payable, whichever is greater;]\n(b) in other cases, a sum of money not exceeding [one thousand rupees] , and on such recovery no proceedings shall be taken or continued against such person in respect of the same offence.",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "19",
"title": "19. Tax or penalty to be recoverable as arrears of land revenue.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "20",
"title": "20. Forfeiture of security.",
"chapter": null,
"content": "[20A. Imposition of penalties in certain cases.\n(a) fails to pay any tax including any penalty or interest due from him under any provisions of this Act, or\n(b) contravenes or has contravened any provisions of this Act or the rules made thereunder; or\n(c) has been convicted of an offence under this Act, the prescribed officer shall recommend to the licensing authority empowered to grant licences under the Bombay Cinemas (Regulation) Act, 1953 (Bombay XI of 1953) to revoke or suspend the licence granted to the proprietor under that Act.",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "20B",
"title": "20B. Rounding off of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "21",
"title": "21. Accounts.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "22",
"title": "22. Production and inspection of accounts and documents and search of premises.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "23",
"title": "23. Power of entry.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 24
},
{
"number": "24",
"title": "24. Protection of action taken in good faith.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "25",
"title": "25. Bar of jurisdiction.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "26",
"title": "26. Inquiries and proceedings to be judicial proceedings.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "27",
"title": "27. Certain provisions of Limitation Act to apply to appeals.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "28",
"title": "28. Delegation of powers by State Government.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
},
{
"number": "29",
"title": "29. Exemption.",
"chapter": null,
"content": "(a) where such entertainment is provided for any educational, medical, charitable, philanthropic or such other purpose; or\n(b) where the State Government considers it necessary so to do in the public interest.",
"footnote": "",
"is_definition": false,
"sort_order": 30
},
{
"number": "30",
"title": "30. Liability to pay tax in the event of breach of condition of exemption.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 31
},
{
"number": "31",
"title": "31. Power to make rules.",
"chapter": null,
"content": "[(aa) the form in which an application shall be made by a proprietor under subsection (3) of section 6 and the form in which a notice shall be addressed to the prescribed officer under sub-section (6) of that section;]\n[(ab) the manner in which and the period within which the tax shall be payable under section 6B,\n(ac) the form in which, the manner in which and fees on payment of which the proprietor shall apply under section 6C;]\n(a) the manner in which, and the conditions subject to which, a ticket or complimentary ticket may be issued under clause (a) of sub-section (1) of section 7;\n(b) the returns to be furnished under sub-section (1) of section 8, and the officer to whom, the manner in which, the periods for which and the dates before which such returns shall be furnished;\n(c) the manner in which and the times at which the tax shall be paid under sub-section (1) of section 10;\n(d) the authority to which, the manner in which, the time within which and the fees on payment of which an appeal may be made under sub-section (1) of section 12;\n(e) the manner in which an appeal shall be heard and decided under sub-section (2) of section 12;\n(f) the form in which accounts shall be maintained by a proprietor and the particulars which such accounts shall contain under sub-section (1) of section 21;\n(g) the conditions subject to which any of the powers and duties conferred or imposed upon the State Government may be exercised or performed by any officer under section 28;\n(h) any other matter which is to be, or may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 32
},
{
"number": "32",
"title": "32. Amendment of certain enactments.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 33
},
{
"number": "33",
"title": "33. Repeal and savings.",
"chapter": null,
"content": "(a) the previous operation of the Act so repealed, or anything duly done or suffered thereunder;\n(b) any right, privilege, obligation or liability acquired, accrued and incurred under the Act so repealed;\n(c) any penalty, forfeiture or punishment incurred in respect of any offence committed under the Act so repealed; or\n(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid;\n[34. Savings.\n(a) the previous operation of any provision of the Act or anything done or suffered under the said provisions before the commencement of the said Act; (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said provisions before the commencement of the said Act; (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the provisions of the Act before the commencement of the said Act; or (d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remeby may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been passed.]\n(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said provisions before the commencement of the said Act;\n(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the provisions of the Act before the commencement of the said Act; or\n(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,\n[***]\n[***]\n[Schedule - II]\n(See Section 32)\n(See Section 32)\nSr. No.\nSr. No.\nEnactments\nEnactments\nAmendments\nAmendments\n1\n1\n2\n2\n3\n3\n1.\nThe Bombay Provincial Municipal Corporation Act,\n\t\t\t\t1949 (Bombay LIX of 1949).\nIn section 127, in sub-section (2) in clause\n\t\t\t\t(f), after the words \"not being a tax on professions,\n\t\t\t\ttrades, callings and employment\" the words \"or a tax on\n\t\t\t\tpayments for admission to any entertainment\" shall be\n\t\t\t\tinserted.\n2.\nThe Gujarat Panchayats Act, 1961 (Gujarat VI of\n\t\t\t\t1962).\nIn section 178, in sub-section (1) ,-\n(a) in clause (iv), the following shall be added\n\t\t\t\tat the end, namely\n\"(i) \"not being a tax on payments for\n\t\t\t\tadmission to any entertainment\";\n(b) In clause (ix), after the words \"or a\n\t\t\t\ttax on professions, trades, callings and employments\" the\n\t\t\t\twords \"or a tax on payments for admission to any\n\t\t\t\tentertainment\" shall be inserted.\n3.\nThe Gujarat Municipalities Act, 1963 (Gujarat\n\t\t\t\tXXXIV of 1964)\nIn section 99, in sub-section (1), in clause\n\t\t\t\t(xv), after the words \"not being a tax on professions,\n\t\t\t\ttrades, callings and employments\" the words \"or a tax\n\t\t\t\ton payments for admission to any entertainment\" shall be\n\t\t\t\tinserted.\n[Schedule - III\n(See Section 3A)\n(See Section 3A)",
"footnote": "",
"is_definition": false,
"sort_order": 34
},
{
"number": "1",
"title": "1. All kinds of musical programmes including musical nights and opera,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 35
},
{
"number": "2",
"title": "2. All kinds of dances,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 36
},
{
"number": "3",
"title": "3. All types of dramas and plays,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 37
},
{
"number": "4",
"title": "4. Circus,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
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{
"number": "5",
"title": "5. Magic show,",
"chapter": null,
"content": "",
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"is_definition": false,
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},
{
"number": "6",
"title": "6. Puppet show and plays,",
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},
{
"number": "7",
"title": "7. Mushayara and Kavi Sammenlan,",
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"is_definition": false,
"sort_order": 41
},
{
"number": "8",
"title": "8. Ras Garba,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
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},
{
"number": "9",
"title": "9. Bhawai and Ram Leela,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 43
},
{
"number": "10",
"title": "10. Duha, Mimikri, Dayaro.",
"chapter": null,
"content": "",
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"is_definition": false,
"sort_order": 44
},
{
"number": "11",
"title": "11. Lok Natya,",
"chapter": null,
"content": "",
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},
{
"number": "12",
"title": "12. Any type of exhibition of arts, skills and things,",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 46
},
{
"number": "13",
"title": "13. All kinds of sports excluding the sports or rides provided in the water park and holiday resorts.]",
"chapter": null,
"content": "",
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"is_definition": false,
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}
],
"metadata": {
"Act ID": "Last Updated 13th June, 2019 [guj049]",
"Act Number": "Gujarat Act No. 16 of 1977",
"Enactment Date": "",
"Act Year": "1977",
"Short Title": "The Gujarat Entertainments Tax Act, 1977",
"Type": "STATE",
"Location": "Gujarat"
},
"updated_at": "2026-09-29 21:55:19"
}