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THE CHHATTISGARH ENTERTAINMENT DUTY AND ADVERTISEMENT TAX (AMENDMENT) ADHINIYAM, 2003
THE CHHATTISGARH ENTERTAINMENT DUTY AND ADVERTISEMENT TAX (AMENDMENT) ADHINIYAM, 2003
(No. 18 of 2003)
An Act further to amend the Chhattisgarh Entertainment Duty and Advertisement Tax Act, 1936 (No. 30 of 1936)
Be it enacted by the Chhattisgarh Legislature in the Fifty fourth year of the Republic of India as follows:-
Short title and Commencement.
1. (i) This Act may be called the Chhattisgarh Entertainment Duty and Advertisement Tax (Amendment) Act, 2003 (No. 18 of 2003).
(ii) It shall come into force with effect from 1st May, 2003.
Amendment of Section 3.
2. In sub-section (1) of section 3 of the Principal Act for the words “seventy five percentum” the words “Thirty percentum” shall be substituted, and
After first proviso of sub-section (1) of section 3 of the Principal Act, the following para shall be inserted, namely:
“(i) The Cinema halls in a place having population upto 25,000 (Twenty five thousand) shall be exempted from operation of section 3(1) of the Principal Act.
(ii) A film made in Chhattisgadi dialect shall be exempted from operation of section 3(1) of the Principal Act.”
Second proviso of sub-section (1) of section 3 of the Principal Act shall be omitted and following proviso shall be substituted namely:-
“Provided further that where cinematographic exhibitions are carried out in cinema hall, no duty shall levied on an amount not exceeding as per mentioned in table specified below as may be determined by the collector on the basis of payment for admission for providing facilities to persons admitted in the cinema hall.”
TABLE
|
S.No. |
Type of Cinema |
Rates of Service Charges (in rupees) per ticket |
|
1. |
Normal Cinema Hall |
Rs. 2.00 |
|
2. |
Air cooled, Dolby, D.T.S. |
Rs. 3.00 |
|
3. |
Air conditioned, Dolby, D.T.S. |
Rs. 4.00 |
Amendment of Section 4.
3. Clause (d) of sub-section (2) of section 4 of the Principal Act shall be omitted.
Repeal.
4. The Chhattisgarh Entertainment duty and Advertisement Tax (Amendment) Ordinance, 2003 (No. 2 of 2003) is hereby repealed.
