Section 6B in The Gujarat Entertainments Tax Act, 1977

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State of Gujarat - Section

Section 6B in The Gujarat Entertainments Tax Act, 1977

6B. [ Tax on exhibition of entertainment by means of any type of antenna or cable television. [Sections 6B, 6C and 6D were inserted by Gujarat 13 of 1993, Section 4.]

- [(1) Notwithstanding anything contained in section 3, 4, 6 or 6A of this Act, where the proprietor provides entertainment by way of maintenance or operation of cable connections, [there shall be levied by the State Government and paid by every proprietor which shall be collected and retained by the concerned Municipal Corporation, Municipality or village panchayat falling under the other area], for exhibition of films or moving pictures or series of pictures or serials or any other programme with the aid of any type of antenna or cable television, a tax at the following rates, namely:-

		[For Municipal Corporations and Municipalities] [Substituted 'For urban area.' by Gujarat Act No. 18 of 2014, dated 28.7.2014.]	[For other area] [Substituted 'For the area other than urban area and rural area.' by Gujarat Act No. 18 of 2014, dated 28.7.2014.]
(a)	in case of such cable connections not exceedingone hundred.	Rs. 600 per month	Rs. 300 per month.
(b)	in case of such cable connections exceeding onehundred.	Rs. 600 plus Rs. 300 for every additional fiftyconnections or any part thereof, per month	Rs. 300 plus Rs. 150 for every additional fiftyconnections or any part thereof, per month.

(2)Where such number of cable connections increase in any quarter during the financial year, the proprietor shall be liable to pay the tax at the rates specified under sub-section (1) for such quarter.]

(3)The tax leviable under this section shall be paid in advance in quarterly instalment of one-fourth of the annual rate within such period and in such manner as may be prescribed.Explanation. - For the purpose of this section (Bombay LIX of 1949),-

(a)[ (i) "Municipal Corporation" means a Municipal Corporation of the City constituted under Section 5 of the Gujarat Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949); [Substituted by Gujarat Act No. 18 of 2014, dated 28.7.2014.]

(ii)"Municipality" means a Municipality as defined in clause (14) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964);

(ii)a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1949 (Gujarat 34 of 1964);

(b)"other area" means any area of a village which is within a radius of five kilometer from any City as defined in clause (8) of Sec. 2 of the Gujarat Provincial Municipal Corporations Act, 1949; or from any municipal borough as defined in clause (13) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).]

(c)"quarter" means a period of three months commencing on the 1st day of April, 1st day of July, 1st day of October or the 1st day of January of each year; and the term "quarterly" shall be construed accordingly;

(d)the number of connection holders shall be considered as on the 1st April of every year.

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State of Gujarat - Section

Section 6B in The Gujarat Entertainments Tax Act, 1977

6B. [ Tax on exhibition of entertainment by means of any type of antenna or cable television. [Sections 6B, 6C and 6D were inserted by Gujarat 13 of 1993, Section 4.]