Section 1 in The Gujarat Entertainments Tax Act, 1977
1.
[Statement of Objects and Reasons. - The Finance Minister in his Budget Speech on 1st July, 2014 in the Legislative Assembly for the year 2014-15 had proposed that now henceforth the tax on exhibition on entertainment by means of any type of antenna or cable television shall be levied by the State Government but the same shall be collected and retained by the local bodies which has been so far levied and paid to the State Government. In order to giving effect to the said proposal the relevant provisions of the Gujarat Entertainments Tax Act, 1977 are proposed to be amended.This Bill seeks to amend the said Act to achieve the aforesaid object.]1. Gujarat Government Gazette, Extraordinary, Part V, Extra No. 23, dated 18.7.2014, p. 23-4.[Dated 2nd August, 1977]For Statement of Objects and Reasons See Gujarat Government Gazette, Extraordinary Part V, dated the 27th July, 1977, pp. 306-307.This Act was assented to by the Governor on the 2nd August, 1977.(First published, after having received the assent of the Governor in the "Gujarat Government Gazette" on the 3rd August, 1977)An Act to consolidate and amend the law relating to the imposition of a tax on entertainments in the State of Gujarat.It is hereby enacted in the Twenty-eighth Year of the Republic of India as follows:-
