Amendment status not verified — confirm the current text below against the official source.
(1) The 71[State] Government may make rules for carrying out the purposes of this Part. (2) Without prejudice to the generality of the foregoing provision such rules shall provide for the following matters :- (a) the manner in which the Urban Immovable Property tax shall be 72** collected in any municipal area a which no property tax is levied ; (b) the amount of rebate to which a municipality or other authority would be entitled under section 25 for the cost of collection of the Urban Immovable Property tax ; (c) the time at and the manner in which the amount of the Urban Immovable Property tax collected shall be paid to the 71[State] Government; (d) the portion of the Urban Immovable Property tax which shall be refunded or remitted, and the manner in which, and the conditions subject to which, such remission or refund shall be granted ; (e) such other matters which in the opinion of the 71[State] Government are required to be prescribed by rule (3) The rules made under this section shall be subject to the condition of previous publication. Bom. VI of 1933. Rules. [1932 : Bom. II Gujarat Finance Act, 1932 PART VII. NEWSPAPER ADVERTISEMENTS TAX. [Repealed by Act XXVIII of 1951, s. 3.] 73[PART VIII. OTHER TAXES. 73[41]. In the Bombay Entertainments Duty Act, 1923, for sub-section (1) of section 3, the following shall be substituted, namely :— "(1) There shall from the 1st day of April 1948 be levied and paid to the Government of Bombay on all payments for admission to any entertainment a duty (hereinafter referred to as 'entertainments duty') at the following rate, namely :— Where the payment, excluding the amount of duty, is made for admission to a race course licensed under the Bombay Race Course Licensing Act, 1912, 371/2 per cent, of such payment and in any other case, where the payment excluding the amount of the duty- (i) does not exceed four annas ... one anna. (ii) exceeds four annas but does two and half annas. not exceed eight annas. (iii) exceeds eight annas but does five annas. not exceed one rupee. (iv) exceeds one rupee but does ten annas. not exceed two rupees. (v) exceeds two rupees but does one rupee and four annas. not exceed four rupees. (vi) exceeds four rupees but does two rupees. not exceed five rupees. (vii) exceeds five rupees but does two rupees and eight annas. not exceed ten rupees. (viii) exceeds ten rupees, for two rupees and eight annas." every five rupees or part thereof in excess of the first ten rupees, in addition to the payment on the first ten rupees. 73[42]. In the Bombay Betting Tax Act, 1925,- (a) in section 5, for the figures and words " 10 per cent." the figures and words "12 1/2 per cent." shall be substituted; (b) in section 8, for the figures and words " 10 per cent." the figures and words " 121/2 per cent." shall be substituted.] ------------------------ @ This word was substituted for the word “Bombay” by Guj. 15 of 2011, s. 3. 1 For Statement of Objects and Reasons, see Bombay Government Gazette, 1930, Pt. V. p.p. 30-34; for Report of the Select Committee, see Bombay Government Gazette, 1932, Part V, p. 40-47; and for Proceedings in Council, see Bombay Legislative Council Debates, 1932, Vol, XXXIV.. Sections 3 to 9 of Bom. 1 of 1940, sections 3, 4 ,6 and 7 of Bom. 4 of 1941, sections 3 and 5 of Bom. 6 of 1942, section 3 of Bom. 3 of 1943, Bom. 4 of 1944 and Bom. 4 of 1945, and sections 3 to 8 of Bom. 9 of 1946 were re-enacted by Bom. 23 of 1948. 2 The words "to provide for the levy of a duty on consumption of electrical energy "were deleted by Bom. 40 of 1958, s. 16. 3 The words '' for the purposes of lights and fans " were deleted by Bom. 2 of 1949, s. 2. 4 This portion was substituted for the original by Bom. 23 of 1948, s. 9. 5 These words were inserted by Bom. 2 of 1949, s. 2. Bom. I of 1923. Amendment of Bom. of 1923. Bom. III of 1912. Amendment of Bom. VI of 1925. Bom VI of 1925. 1932 : Bom. II ] Gujarat Finance Act, 1932 13 of 14 6 The words "to provide for the levy of a duty on consumption of electrical energy " were deleted by Bom 40 of 1968, s. 15. 7 The words "for the purposes of l ghts and fans " were deleted by Bom. 2 of 1949, s. 8 This portion was substituted for the original by Bom. 23 of 1948, s. 10. 9 Central Acts. 10 These words were inserted by Bom. 2 of 1949, s. 2. 11 These words were substituted for the words "whole of the Presidency of Bombay" by the Bombay Adaptation of Laws (State and Concurrent Subjects) Order, 1956. 12 Sub-section (3) was deleted by Bom. 23 of 1948, i. 11. 13 These words were substituted for the word "cities" by Bom. 4 of 1939. s.6 (1). 14 Part VI was added by Bom. 4 of 1939, s. 7. 15 Clauses (i) to (iii) were substituted for the original by Bom. 37 of 1953, s. 7 (1). 16 The word "Chembur" was deleted by Bom. 17 of 1945, s. 9, read with Bom. 8 of 1950. 17 The words "and the limits formerly included in notified area of Chembur," were deleted by Bom. 37 of 1953, s. 7 (2). 18 These words were substituted for the words " Cantonment of Ahmedabad " by Bom. 23 of 1948, s. 3(ii). 19 Sub-clause (a) was substituted for the original by Bom. 37 of 1953, s. 8 (1). 20 These words were substituted for the words "area of the Cantonment of Ahmedabad" by Bom. 9 of 1946, s. 4, read with Bom. 23 of 1948, s. 8. 21 This word was substituted for the word " Provincial " by the Adaptation of Laws Order, 1960. 22 These words were substituted for the words and figures " City of Bombay Municipal Act, 1888 " by Bom. 17 of 1945, s. 9, read with Bom. 8 of 1950. 23 These words and figures were inserted by Bom. 37 of 1963, s. 8 (2). 24 Clause (2A) was inserted, by Bom. 37 of 1963, s. 8 (3). 25 This portion was substituted for the portion beginning with the words " the City of Bombay" and ending with the words " Municipal Corporation Act " by Bom. 37 of 1953, s. 8 (4). 26 These words ware substituted for the words "area of the Cantonment of Ahmedabad " by Bom. 9 of 1946, s. 4 read with Bom. 23 of 1948, s 3. 27 The word " State " was substituted for the word " Provincial" by the Adaptation of Laws Order,