State Act

The Gujarat Finance Act, 1932

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.