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
  2 Definitions
  3 Tax on payments for admission to entertainments
  3A Certain entertainments free from tax
  4 Tax on Complimentary tickets
  5 Deleted
  6 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
  7 Admission to entertainment
  8 Returns and assessment
  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]
  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