Section 6 in The Gujarat Entertainments Tax Act, 1977
6. Consolidated payment for tax.
- [(1) The State Government may, on the application of [a proprietor of any entertainment, [other than the entertainment to which sub-section (2) of this section and] [Section 6 was renumbered as sub-section (1) of that section by Gujarat 17 of 1982, Section 3 (w.e.f. 01-04-1982).] sub-section (3) of [section 6A and section 6B] [These words, figures and letters were substituted for the words figures and letter 'section 6A' by Gujarat 13 of 1993, Section 3(1).] applies,] in respect of which tax is [payable under sub-section (1) of section 3] [These words, brackets and figures were substituted for the words and figures, 'payable under section 3' by Gujarat 18 of 1987, Section 3(1) (w.e.f. 01-06-1987).], allow the proprietor on such conditions as the State Government may impose, to compound the tax payable in respect of such entertainment for a fixed sum.[[(2) Notwithstanding anything contained in sub-section (1) of section 3, every proprietor of a cinema in a [***] [Sub-section (2), (3) (4) (5) and (6) were added by Gujarat 18 of 1987, Section 3(2) (w.e.f. 01-06-1987).] [rural area other than municipal area having population upto 15,000] [Substituted for 'specified area' by Gujarat 29 of 2005, dated 15th September 2005 (w.e.f 01-10-2005)] shall have an option of payment of tax at the rates specified in sub-section (5) to be exercised as provided in sub-section (3) within ninety days from the date of the commencement of the [Gujarat Entertainments Tax (Amendment) Act, 1993 (Gujarat 10 of 1993)] [These words, brackets and figures were substituted for the words brackets and figures 'Gujarat Entertainment Tax (Amendment) Act, 1989' by Gujarat 13 of 1993, Section 3 (2) (b).] and any person who becomes a proprietor on any day after the date of such commencement may exercise such option within ninety days from the day on which he becomes the proprietor:Provided that an application under sub-section (3) may be entertained by the prescribed officer after the expiry of the period specified in this sub-section if the applicant satisfies the prescribed officer that he had sufficient cause for not making application within such period.][Provided further that any rural area having population upto 15,000 which falls within the radius of five kilometres of the area having population above 15,000 shall also be deemed within the category of the local area with larger population.] [Proviso added by Gujarat 29 of 2005, dated 15th September 2005 (w.e.f 01-10-2005)](3)A proprietor of a cinema desiring to exercise the option referred to in sub-section (2), shall make an application to the prescribed officer in such form as may be prescribed to permit him to make, in lieu of the amount of tax payable by him [under sub-section (1) of section 3] [These words, brackets and figures were substituted for the words brackets and figures 'under sub-section (IA) of section 3' by Gujarat 10 of 1989, Section 3(3) (w.r.e.f. 23-12-1988).], payment of tax at [such rate not exceeding [twenty-five per cent] [Substituted for 'the rates specified in Schedule-I' by Gujarat 29 of 2005, dated 15th September 2005 (w.e.f 01-10-2005)] of the payment for admission, as the State Government may, by notification in the Official Gazette, fix, from time to time].[Provided that the payment for admission to an entertainment shall not be less than rupees five per person.] [Proviso inserted by Gujarat 20 of 2005, dated 23rd March 2005 (w.e.f 01-04-2005)](4)On an application made under sub-section (3), the prescribed officer may grant such permission and thereupon subject to sub-section (6), the payment of tax shall be made accordingly.(5)[ Where a proprietor has been permitted to pay tax under sub-section (4), he shall be liable to pay tax weekly at [such rate not exceeding [twenty-five per cent] [Sub-section (5) was substituted by Gujarat 13 of 1993, Section 3(3).] of the payment for admission, as the State Government may, by notification in the Official Gazette, fix, from time to time] irrespective of the number of shows held in a week.Explanation: - For the purposes of this section,-[***] [Item (i) deleted by Gujarat 29 of 2005, dated 15th September 2005 (w.e.f 01-10-2005)](ii)the expression "gross tax collection" means the amount of tax that would have been leviable at the rates specified in item (i) or (ii) of clause (a) of sub-section (1) of section 3, on the total amount of payment for admission to an entertainment by cinema in a specified area as if admissions were to the extent of full sitting capacity of the auditorium of cinema as specified in the licence issued by Licensing Authority under the Bombay Cinema Rules 1954;(iii)the expression "touring cinema" means an outfit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition in local theatres or halls.](6)[ (a) A proprietor of a cinema who has opted for payment of tax under sub-section (2) may at any time but not before the expiry of a period of twelve months from the date of commencement of option give a notice in such form and in such manner as may be prescribed, addressed to the prescribed officer, to revoke his option:Provided that any proprietor of a cinema who has opted for payment of tax at any time [before the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1993] [Sub-section (6) was substituted by Gujarat 10 of 1989, Section 3(5) (w.r.e.f. 23-12-1988).] (Gujarat 13 of 1993), may at any time but not before the expiry of a expiry of a period of three months from the date of commencement of option give such notice to revoke the option;(b)The option shall stand revoked on the expiry of thirty days after the receipt of notice by the prescribed officer under clause (a).(c)Notwithstanding anything contained in sub-section (2), a proprietor of a cinema 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 he option exercise the option referred to in that sub-section.]]]
