Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 12] [Entire Act]

State of Madhya Pradesh - Subsection

Section 12(9) in The M.P. Entertainments Duty and Advertisements Tax Act, 1936

(9)[Notification No. B-5-6-2003-C.T.V.-(57), dated 29th April, 2003.] [Published in M.P. Rajpatra (Asadharan) dated 29-4-2003, w.e.f. 1-5-2003.] - In exercise of the powers conferred by sub-section (1) of Section 3 of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 (No. 36 of 1936), the State Government hereby prescribes the rate of compounding in lieu of the duty chargeable under Section 3, calculated in accordance with the method in the table given below :-Table
Sl. No. Population of the place Rate of compounding
1. Upto 1,00,000 10% of Entertainment Duty calculated on full seating capacity.
2. 1,00,001 to 5,00,000 20% of Entertainment Duty calculated on full seating capacity.
3. Above 5,00,000 30% of Entertainment Duty calculated on full seating capacity:
Provided that :
(i)the amount of compounded duty shall be calculated at the rates mentioned in column (3) for 90 shows in a month only irrespective of number of shows, which may be exhibited in that month.
(ii)if the proprietor increases the admission rates with the year the compounded duty be also increased proportionately.
Section 4-B