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State of Bihar - Section

Section 22 in Bihar Entertainments Tax Act, 1948

22. Repeal and saving.

- [(1) The Bihar Entertainments Duty Act, 1937 (Bihar Act V of 1937) and the Bihar Entertainments Duty (Amendment) Act; 1947 (Bihar Act VII of 1947) are hereby repealed:] [Section 22 renumbered as sub-Section (1) thereof and sub-Sections (2) & (3) Inserted by Bihar Finance Act, 1985 (4 of 1985).]Provided that nothing in this repeal shall effect any liability to any entertainments duty or tax incurred before the date of such repeal and proceedings pending on the said date before any competent authority and also all proceedings instituted after the commencement of this Act but relating to any such liability as aforesaid shall be continued and disposed of or instituted and disposed of, as the case may be, as if this Act had not been passed:[Provided further that all rules made, notifications published, powers conferred and other things done under the said Act and in force on the commencement of this Act shall; so far as they are not inconsistent with this Act, be deemed to have been respectively made, published, conferred or done under this Act, as if this Act, were in operation from the date when the repealed Act were enacted.] [Section 22 renumbered as sub-Section (1) thereof and sub-Sections (2) & (3) Inserted by Bihar Finance Act, 1985 (4 of 1985).]
(2)[ The Bihar Entertainment Tax (Amendment) Second Ordinance, 1958 (Bihar Ordinance 18 of 1958) is hereby repealed.] [Substituted by Act 5 of 1973.]
(3)All rules, schemes, orders and appointments made, notifications, certificates, form issued or actions taken and things done or purported to have been made, issued, taken or done for achievement of objects under the Ordinances and the Act mentioned in section 21-A shall be deemed to have been made, issued, taken or done under this Act, as if this Act were in force on the relevant dates.[Schedule] [Inserted by Bihar Finance Act, 1985 (4 of 1985).](Please see Section 3-F)Form AWeekly return under section 3A/3B of the Bihar Entertainments Tax Act, 1948 to be furnished by proprietor.ToThe Deputy/Assistant Commissioner/ [Assistant Commissioner State Tax] [Substituted 'Commercial taxes officer' by Bihar Act No. 11 of 2018, dated 3.8.2018.], I/C..................Circle/Sub-Circle.I................ the proprietor of...................................situated at................ in the district of.......................... furnish herewith the following particulars for the week ending ;-
(i) Registration no.  
(ii) Category u/s 3-A/3B  
(iii) Class of theatre-70 mm.  
  35 mm.  
  Air-Conditioned  
  Air-cooled  
  Ordinary (delete which is notapplicable)  
(iv) Period of return  
(v) Seating capacity of the theatre.  
  {|
Serial No. Class Rate of admission No. of seats Gross collection
1 2 3 4 5
|-|| Total collection capacity................||-|| Tax @ on Gross collection capacity||-| (vi)| No. of shows held during the week;-||-||
Name of picture screened on No. of shows of each picture.
(a) of Taxable Films  
(b) Tax-free Films  
|-| (vii)| Amount of tax payable u/s 3-A/3-B/Rs. Tax u/s 3 (2)Rs.........||-| (viii)| Amount of entertainment tax paid.||-| (ix)| Challan no. and date............||}I ......................... declare that to the best of my knowledge and belief the information furnished above are true and correct.
PlaceDate Signature.Status and relation withthe.......Proprietor
Form BApplication for permission to pay tax under sub-section (1) of section 3-B of the Bihar Entertainments Tax Act, 1948.I.................the proprietor............... situated at.................. in the district of whose particulars are given below hereby signify my intention to opt for the payment of fixed amount of tax payable under sub-section (1) of section 3-B in respect of the shows to be held in the said theatre.I hereby apply for permission to pay tax under the above mentioned section and agree to abide by the rules and conditions prescribed: