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State of Gujarat - Section

Section 34 in The Gujarat Entertainments Tax Act, 1977

34. [ Savings. [Substituted by Gujarat Act No. 18 of 2014, dated 28.7.2014.]

- Nothing in the amendments made by the Gujarat Entertainments Tax (Amendment) Act, 2014 (Gujarat 18 of 2014) (hereinafter referred to as "the said Act") shall affect or to be deemed to have affected,-
(a)the previous operation of any provision of the Act or anything done or suffered under the said provisions before the commencement of the said Act;
(b)any right, privilege, obligation or liability acquired, accrued or incurred under the said provisions before the commencement of the said Act;
(c)any penalty, forfeiture or punishment incurred in respect of any offence committed against the provisions of the Act before the commencement of the said Act; or
(d)any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid,
and any such investigation, legal proceeding or remeby may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been passed.][***] [Schedule I deleted by Gujarat 29 of 2005, dated 15th September 2005 (w.e.f 01-10-2005)][Schedule - II] [Original Schedule was renumbered as the Schedule-II by Gujarat 13 of 1993, Section 13.](See Section 32)
Sr. No. Enactments Amendments
1 2 3
1. The Bombay Provincial Municipal Corporation Act,1949 (Bombay LIX of 1949). In section 127, in sub-section (2) in clause(f), after the words "not being a tax on professions,trades, callings and employment" the words "or a tax onpayments for admission to any entertainment" shall beinserted.
2. The Gujarat Panchayats Act, 1961 (Gujarat VI of1962). In section 178, in sub-section (1) ,-
    (a) in clause (iv), the following shall be addedat the end, namely
    "(i) "not being a tax on payments foradmission to any entertainment";
    (b) In clause (ix), after the words "or atax on professions, trades, callings and employments" thewords "or a tax on payments for admission to anyentertainment" shall be inserted.
3. The Gujarat Municipalities Act, 1963 (GujaratXXXIV of 1964) In section 99, in sub-section (1), in clause(xv), after the words "not being a tax on professions,trades, callings and employments" the words "or a taxon payments for admission to any entertainment" shall beinserted.
[Schedule - III [Schedule-Ill was inserted by Gujarat 8 of 1998, Section 3 (w.e.f. 01-08-1998).](See Section 3A)