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EXTRAORDINARY भाग II — खण्ड 1 PART II — Section 1 प्राधिकार से प्रकाशित
PUBLISHED BY AUTHORITY
सं॰ 25] नई दिल्ली, शनिवार, जुलाई 1, 2017/ आषाढ़ 10, 1939 (शक) No. 25] NEW DELHI, SATURDAY, JULY 1, 2017/ASHADHA 10, 1939 (SAKA)
इस भाग में भिन्न पृष्ठ संख्या दी जाती है जिससे कि यह अलग संकलन के रूप में रखा जा सके।
Separate paging is given to this Part in order that it may be filed as a separate compilation.
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 1st July, 2017/Ashadha 10, 1939 (Saka)
THE PUNJAB MUNICIPAL CORPORATION LAW (EXTENSION TO CHANDIGARH) AMENDMENT ORDINANCE, 2017
NO. 2 OF 2017
Promulgated by the President in the Sixty-eighth Year of the
Republic of India.
An Ordinance further to amend the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994.
WHEREAS the goods and services tax is to be introduced in the country with effect from 1st July, 2017;
AND WHEREAS entertainment tax and entertainment duty have been levied by the Central Government in the Union territory of Chandigarh under the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994;
AND WHEREAS by the Constitution (One Hundred and First Amendment) Act, 2016, entry 62 of List-II-State List of the Seventh Schedule to the Constitution has been amended to levy taxes on entertainments and amusements to the extent levied and collected by a Panchayat or Municipality or a Regional Council or a District Council;
AND WHEREAS the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994, is required to be suitably amended to empower the Municipal Corporation of Chandigarh to levy and collect taxes on entertainments and amusements in light of the said amendments;
2 THE GAZETTE OF INDIA EXTRAORDINARY [PART II— SEC. 1]NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance:—
1. (1) This Ordinance may be called the Punjab Municipal Corporation Law (Extension Short title and commencement. to Chandigarh) Amendment Ordinance, 2017.
(2) It shall come into force at once.
45 of 1994.
2. In the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994, in Amendment of section 90. section 90,—
(i) In sub-section (1),—
(a) In clause (e), the word "and" occurring at the end, shall be omitted;
(b) After clause (f), the following clauses shall be inserted, namely:—
"(g) a tax under the Punjab Entertainment Tax (Cinematograph shows) Act, 1954, as applicable to the Union territory of Chandigarh to be collected from the proprietor of the premises where a public cinematograph exhibition is held within the local area of the city; and
(h) a tax under the Punjab Entertainments Duty Act, 1955, as applicable to the Union territory of Chandigarh to be collected from every person admitted to an entertainment within the local area of the city.";
(ii) in sub-section (6), clauses (d) and (e) shall be omitted.
PRANAB MUKHERJEE, President.
————
DR. G. NARAYANA RAJU, Secretary to the Govt. of India.
PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI—2014.