Gujarat Entertainments Tax Act, 1977



w w w . L a w y e r S e r v i c e s . i n

Section
Section Title
  INTRODUCTION
  1 Short title, extent and commencement View Judgments
  2 Definitions View Judgments
  3 Tax on payments for admission to entertainments View Judgments
  3A Certain entertainments free from tax View Judgments
  4 Tax on Complimentary tickets View Judgments
  5 Deleted View Judgments
  6 Consolidated payment for tax View Judgments
  6A Tax on entertainments by Video View Judgments
  6B Tax on exhibition of entertainment by means of any type of antenna or cable television View Judgments
  6C Registration View Judgments
  6D Power to revoke or suspend the Certificate of Registration View Judgments
  7 Admission to entertainment View Judgments
  8 Returns and assessment View Judgments
  9 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] View Judgments
  10 Payment of tax View Judgments
  11 Refund View Judgments
  11A Authorities for implementation of the Act View Judgments
  12 Appeal View Judgments
  13 Revision of orders View Judgments
  14 Appeal or revision not to operate as stay View Judgments
  15 Punishment for contravention of section 7 View Judgments
  16 Punishment for contravention of other provision View Judgments
  17 Offences by companies View Judgments
  18 Compounding of offences View Judgments
  19 Tax or penalty to be recoverable as arrears of land revenue View Judgments
  20 Forfeiture of security View Judgments
  20A Imposition of penalties in certain cases View Judgments
  20B Rounding off of tax View Judgments
  21 Accounts View Judgments
  22 Production and inspection of accounts and documents and search of premises View Judgments
  23 Power of entry View Judgments
  24 Protection of action taken in good faith View Judgments
  25 Bar of jurisdiction View Judgments
  26 Inquiries and proceeding to be judicial proceedings View Judgments
  27 Certain provision of Limitation Act to apply to appeals View Judgments
  28 Delegation of powers by State Government View Judgments
  29 Exemption View Judgments
  30 Liability to pay tax in the event of breach of condition of exemption View Judgments
  31 Power of make rules View Judgments
  32 Amendment of certain enactments View Judgments
  33 Repeal and savings View Judgments