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REGISTERED NO. DL—(N)04/0007/2003—17

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EXTRAORDINARY

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PART II — Section 1

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PUBLISHED BY AUTHORITY

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NEW DELHI, SATURDAY, JULY 1, 2017/ASHADHA 10, 1939 (SAKA)

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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;

AND WHEREAS Parliament is not in session and the President is satisfied that

circumstances exist which render it necessary for him to take immediate action;

GMGIPMRND—886GI(S3)—02-07-2017.

PRINTED BY THE GENERAL MANAGER, GOVERNMENT OF INDIA PRESS, MINTO ROAD, NEW DELHI

AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DELHI—2014.

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

to Chandigarh) Amendment Ordinance, 2017.

(2) It shall come into force at once.

2. In the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994, in

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.

Short title and

commencement.

Amendment

of section 90.

45 of 1994.

MANOJ KUMAR

Digitally signed by MANOJ

KUMAR

Date: 2017.07.02 01:52:57 +05'30'