Section 6A(3) in The Gujarat Entertainments Tax Act, 1977
(3)[(a) Notwithstanding anything contained in clause (a) of sub- section (1) of section 3, every proprietor of an entertainment by video cinema having obtained the licence under the Gujarat Cinemas (Regulation) Act, 2004, (Guj. 21 of 2004.) shall have an option of payment of tax, subject to conditions specified herein below, at the rates specified in clause (d), to be exercised as provided in clause (b) within ninety days from the date of commencement of the Gujarat Entertainments Tax (Amendment) Act, 2013 (Guj. 7 of 2013.) and any person who becomes such proprietor thereafter may exercise such option within ninety days from the date on which he becomes such proprietor:Conditions:
