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State of Gujarat - Section
Section 41 in The Gujarat Finance Act, 1932
41. [ Amendment of Bombay I of 1923] [This section was renumbered by Bombay 2 of 1949, section 9.].
- In the Bombay Entertainments Duty Act, 1923 (Bombay I of 1923), for sub-section (1) of section 3, the following shall be substituted, namely:-"(1) There shall from the 1st day of April 1948 be levied and paid to the Government of Bombay on all payments for admission to any entertainment a duty (hereinafter referred to as `entertainments duty) at the following rate, namely:-Where the payment, excluding the amount of duty, is made for admission to a race course licensed under the Bombay Race Course Licensing Act, 1912 (Bombay III of 1912), 37½ per cent of such payment, and in any other case,Where the payment, excluding the amount of the duty-| (i) does not exceed four annas | one anna. |
| (ii) exceeds four annas but does not exceed eight annas | two and half annas. |
| (iii) exceeds eight annas but does not exceed one rupee. | five annas. |
| (iv) exceeds one rupee but does not exceed two rupees. | ten annas. |
| (v) exceeds two rupees but does not exceed four rupees. | one rupee and four annas. |
| (vi) exceeds four rupees but does not exceed five rupees. | two rupees. |
| (vii) exceeds five rupees but does not exceed ten rupees. | two rupees and eight annas. |
| (viii) exceeds ten rupees, for every five rupees or partthereof in excess of the first ten rupees, in addition to thepayment on the first ten rupees. | two rupees and eight annas." |