Section 8(1) in The Gujarat Entertainments Tax Act, 1977
(1)[(a) Every proprietor shall furnish such returns relating to payments for admission and complimentary tickets issued by him, to such officer, in such manner, for such period and before such date, not being earlier than ten days from the date on which the entertainment is held, as may be prescribed.(b)[ Every proprietor providing an entertainment with the aid of any type of antenna or cable television shall furnish such return relating to number of connection holders and the payment of tax, to such officer, in such manner and within such period as may be prescribed.] [Sub-section (1) was renumbered as clause (a) of that sub-section by Gujarat 13 of 1993, Section 6.]]
