Section 6A in The Gujarat Entertainments Tax Act, 1977
6A. [ Tax on entertainments by Video. [Section 6A was inserted by Gujarat 14 of 1984, Section 3 (w.e.f. 15-06-1984).]
- [***](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:(1)The rate of admission into the place of entertainment shall not be more than rupees 30 per person,(2)There shall not be more than one screen in the place of entertainment,(3)The number of seats in the entertainment place shall not be more than 125,(4)The exhibition of films to the public in the place of entertainment can be done by using any kind of legitimate technology subject to full compliance of the provisions of the Cinematograph Act, 1952 (37 of 1952.) and the rules made thereunder and the Copyright Act, 1957 (14 of 1957.):Provided that an application made under clause (b) may be entertained by the prescribed officer after the expiry of the period specified in this clause if the applicant satisfies the prescribed officer that he had sufficient cause for not making application within such period.] [Substituted by Gujarat Act No. 7 of 2013, dated 30.3.2013.][Provided further that an application made under clause (b) may be entertained by the prescribed officer after the expiry of the period specified in this clause if the applicant satisfies the prescribed officer that he had sufficient cause for not making application within such period.] [This proviso was added by Gujarat 10 of 1989, Section 4(1) (c) (w.r.e.f. 23-12-1988).](b)a proprietor desiring to exercise an option referred to in clause (a) shall make an application to the prescribed officer in such form as may be prescribed, to permit him to make in lieu of amount of tax payable by him [under clause (a) of sub-section (1) of section 31 payment of tax at the rates specified in clause (d)] [These words, brackets, letters and figures were substituted for the words brackets, letters and figures 'under clause (a) of sub-section (1)' by Gujarat 18 of 1987, Section 3(2) (b) (w.e.f. 01 06-1987).](c)On an application made under clause (b), the prescribed officer may grant such permission and thereupon subject to clause (e), the payment of tax shall be made accordingly.(d)[ Where a proprietor has been permitted to pay tax under clause (c), he shall be liable to pay tax in advance latest by the 15th day of the month preceding the month to which the tax relates, at the following rates, namely:- [Clause (d) substituted by Gujarat 12 of 2006, dated 31st March 2006 (w.e.f 01-04-2006)]Where he holds entertainment in an auditorium, the sitting capacity of which -(i)does not exceed 30 seats, at the rate of Rs. 3000 per month or for part of a month;(ii)exceeds 30 seats but does not exceed 50 seats, at the rate of Rs. 4000 per month or for part of a month;(iii)exceeds 50 seats but does not exceed 75 seats, at the rate of Rs. 5000 per month or for part of a month;(iv)exceeds 75 seats but does not exceed 100 seats, at the rate of Rs. 6000 per month or for part of a month;(v)exceeds 100 seats but does not 125 seats, at the rate of Rs. 8000 per month or for part of a month.](e)[ (i) A proprietor who has opted for payment of tax under clause (a) may, at any time but not before the expiry of a period of twelve months from the date of the commencement of the option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option: [Clause (e) was substituted by Gujarat 10 of 1989, Section 4(3) (w.r.e.f. 23-12-1988).][***](ii)The option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under sub-clause (i).(f)Notwithstanding anything contained in clause (a), proprietor who has revoked his option may, at any time but not before the expiry of a period of twelve months from the date of revocation of the option, exercise the option referred to in that clause.][***] [Sub-sections (4) and (5) were deleted by Gujarat 18 of 1987, Section 3(3) (w.e.f. 01-06-1987).]
