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Gujarat Entertainments Tax Act, 1977
 
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  INTRODUCTION 
 SHORT TITLE, EXTENT AND COMMENCEMENT 
 DEFINITIONS 
 TAX ON PAYMENTS FOR ADMISSION TO ENTERTAINMENTS 
 3A CERTAIN ENTERTAINMENTS FREE FROM TAX 
 TAX ON COMPLIMENTARY TICKETS 
 DELETED 
 CONSOLIDATED PAYMENT FOR TAX 
 6A TAX ON ENTERTAINMENTS BY VIDEO 
 6B TAX ON EXHIBITION OF ENTERTAINMENT BY MEANS OF ANY TYPE OF ANTENNA OR CABLE TELEVISION 
 6C REGISTRATION 
 6D POWER TO REVOKE OR SUSPEND THE CERTIFICATE OF REGISTRATION 
 ADMISSION TO ENTERTAINMENT 
 RETURNS AND ASSESSMENT 
 ASSESSMENT OF ESCAPED PAYMENTS FOR ADMISSION AND REASSESSMENT OF PAYMENTS FOR ADMISSION ASSESSED AT LOWER RATE[1] [AND ASSESSMENT ON FAILURE TO PAY TAX UNDER SECTION 6B] 
 10 PAYMENT OF TAX 
 11 REFUND 
 11A AUTHORITIES FOR IMPLEMENTATION OF THE ACT 
 12 APPEAL 
 13 REVISION OF ORDERS 
 14 APPEAL OR REVISION NOT TO OPERATE AS STAY 
 15 PUNISHMENT FOR CONTRAVENTION OF SECTION 7 
 16 PUNISHMENT FOR CONTRAVENTION OF OTHER PROVISION 
 17 OFFENCES BY COMPANIES 
 18 COMPOUNDING OF OFFENCES 
 19 TAX OR PENALTY TO BE RECOVERABLE AS ARREARS OF LAND REVENUE 
 20 FORFEITURE OF SECURITY 
 20A IMPOSITION OF PENALTIES IN CERTAIN CASES 
 20B ROUNDING OFF OF TAX 
 21 ACCOUNTS 
 22 PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES 
 23 POWER OF ENTRY 
 24 PROTECTION OF ACTION TAKEN IN GOOD FAITH 
 25 BAR OF JURISDICTION 
 26 INQUIRIES AND PROCEEDING TO BE JUDICIAL PROCEEDINGS 
 27 CERTAIN PROVISION OF LIMITATION ACT TO APPLY TO APPEALS 
 28 DELEGATION OF POWERS BY STATE GOVERNMENT 
 29 EXEMPTION 
 30 LIABILITY TO PAY TAX IN THE EVENT OF BREACH OF CONDITION OF EXEMPTION 
 31 POWER OF MAKE RULES 
 32 AMENDMENT OF CERTAIN ENACTMENTS 
 33 REPEAL AND SAVINGS 
   


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Few Judgments On This Act:-


  Tulsyan Nec Limited, Rep. by Director Versus The Assistant Commissioner (CT), 09/01/2015.  

  Tulsyan Nec Limited Versus The Assistant Commissioner (CT), Harbour-(III), Assessment Circle, Chennai, 09/01/2015.  

  M/s. Ernad Engineering Enterprises rep. by Managing Partner, V. Hashim Versus State of Kerala represented by Secretary (Taxes), Government Secretariat Thiruvananthapuram & Another, 20/12/2014.  

  Indian Olympic Association Versus Union of India, 09/05/2014.  

  Commissioner of Income Tax, Udaipur Versus M/s. Samta Chavigrah, Pratapgarh, 04/03/2014.  

  Kerala Classified Hotels & Resorts Association represented by its Secretary V. Krishnakumar & President G. Sobodhan & Others Versus Union of India, represented by the Secretary To The Government of India & Others, 03/07/2013.  

  Ayurveda Hospital Managements Asociations, Rep.By Its General Secretary & Others Versus State Of Kerala, Rep.By Chief Secretary To Government, Secretariat, 15/10/2012.  

  O.P. Sharma (Magician/Jadugar) Versus State of U.P. Thru' Principal Secretary Entertainment & Others, 29/05/2012.  

  MS. The Windsor Castle, Kodimatha, Kottayam, Represented By M.O. Asramam Managing Director Versus The Commercial Tax Officer (Works Contract) & Another, 21/05/2012.  

  Sree Narayana Dharma Samajam, Ayyappankavu, Kochi, Rep. By Its Secretary, K.R. Sidharthan Versus Commercial Tax Office (Luxuty Tax & Works Contract), Office Of The Deputy Commissioner, Commercial Taxes, ERNAKULAM & Others, 04/04/2012.  

  Bharti Telemedia Ltd & Others Versus Government Of NCT Of Delhi & Another, 05/09/2011.  

  Indusind Media & Commun. Ltd. & Another Versus Mamlatdar & Others, 17/08/2011.  

  Directors of Income-tax (Exemption) Versus Sahu Jain Trust, 31/03/2011.  

  Indian Machine Tool Manufacturers Association Rep.By Executive Director/Secretary V. Anbu Versus The State Of Karnataka Rep.By Its Finance Secretary Vidhana Soudha Bangalore & Others, 22/01/2011.  

  DLF Golf Resorts Ltd. Versus State of Haryana & Others, 03/01/2011.  

  Vodafone Essar Gujarat Limited, Thro Varanasi Srinivas Versus State Of Gujarat, 22/04/2010.  

  Ashok Kumar Malpani Versus State of M. P., 22/10/2009.  

  Maganti Raja Babu Versus Vijaya bank rep. by its Branch Manager, Governorpet Vijayawada & Others, 02/09/2009.  

  State of Maharashtra & Others Versus Swanstone Multiplex Cinema (P) Ltd. , 27/07/2009.  

  Mr. Narinder Batra Versus Union of India, 02/03/2009.  

  All India Federation of Tax Practitioners & Others Versus Union of India & Others , 21/08/2007.  

  T. John Rose Versus State of Kerala Rep by its Secretary (Taxes) & Others , 10/01/2007.  

  Liberty Cinema A Patnership Firm Versus State of Gujarat, 19/12/2006.  

  Eastern India Motion Picture Association Versus State Of Assam, 23/08/2006.  

  Kum. B. Archana Reddy & Others Versus The State of A.P., rep by its Secretary to Government & Others , 07/11/2005.  

  K.M. Vijayan & Others Versus State of Tamil Nadu & Another , 25/08/2005.  

  The State of West Bengal and Others Versus Purvi Communication Pvt. Ltd. and Others , 16/03/2005.  

  Messrs Zee Telefilms Limited & Another Versus Union Of India & Others , 02/02/2005.  

  Godfrey Phillips India Ltd. and Another Versus State of U.P. and Others , 20/01/2005.  

  Shan Zahoor & Others Versus Vijayawada Municipal Corporation & Others , 22/04/2004.  

  Mr. A. Varadharajan Versus State of Tamil Nadu & Others , 29/12/2003.  

  Ghodawat Pan Masala Products(I) Ltd. and another Versus The State of Maharashtra & others , 14/08/2002.  

  All Kerala Chartered Accountants Association Versus Union of India , 31/01/2002.  

  Gopi Cinema Versus State, 09/01/2002.  

  Indian Institute of Architects and Others Versus Union of India and Others , 12/10/2001.  

  Rituraj Talkies Versus Mamlatdar Cum Prescribed Officer, 10/07/2001.  

  Indian Institute of Architects Versus Union of India , 30/04/2001.  

  Indian Institute of Architects Versus Union of India , 30/04/2001.  

  Chartered Accountants Versus Union of India, 27/12/2000.  

  Navalshanker Gaurishanker Thakar Versus Mamlatdar And Prescribed Officer, Una, 16/06/2000.  

  Vasant Madhav Patwardhan & others Versus State of Maharashtra & others , 17/04/2000.  

  Indiraben C.Desai Versus State, 08/03/2000.  

  The Commissioner for Commercial Taxes, Bangalore & Others Versus Hennur Banaswadi Cosmopolitan Club, By its Hon. Secretary, Bangalore& Others, 30/11/1999.  

  Gujarat Cable Tv Operators Network Association Versus State, 29/04/1999.  

  Arman Cinema Versus State, 02/04/1998.  

  S.S. Bola Versus B.D. Sardana , 11/07/1997.  

  State of Gujarat Etc Versus Hotel Ratrani Through Its Proprietorshri Kanji Vishwram Pate , 10/12/1996.  

  Tarachand Pitamber Palan Versus State, 12/09/1996.  

  Natraj Chhabigrih, Sigra Versus State of U.P., 22/03/1996.  

  Tuntun Prasad Chaurasia Versus State of Bihar, 21/03/1996.  










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