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The Gazette of India

EXTRAORDINARY

PART II—Section 1

PUBLISHED BY AUTHORITY

No. 37] NEW DELHI, THURSDAY, JULY 12, 1979/ASADHA 21, 1901

Separate paging is given to this part in order that It may be filed as a separate compilation

MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department)

New Delhi, the 12th July, 1979/Asadha 21, 1901 (Saka)

THE ANDAMAN AND NlCOBAR ISLANDS ENTERTAIN-

MENTS TAX (AMENDMENT) REGULATION, 1979

No. 6 OF 1979

Promulgated by the President in the Thirtieth Year of the

Republic of India.

A Regulation to amend the Andaman and Nicobar Islands Entertainments Tax Regulation, 1951.

In exercise of the powers conferred by article 240 of the Constitution, short the President is pleased to promulgate the following Regulation made by title end him:— com- 1. (1) This Regulation may be called the Andaman and Nicobar mence- Islands Entertainments Tax (Amendment) Regulation, 1979. ment.

(2) It shall come into force on such date as the Central Government

may, by notification in the Official Gazette, appoint

2. In section 3 of the Andaman and Nicobar Islands Entertainments Amend- JaflSBl. Tax Regulation, 1951, for sub-section (1), the following sub-section shall ment of be substituted, namely: —

tax ^nereinafter referred to as "entertainments tax"), at the following rates, namely: —

Where the payment, excluding the amount of the tax—

does not exceed fifty paise . five paise;

exceeds fifty paise but does not

exceed  one rupee            .    .    .   fifteen  paise;
    exceeds  one  rupee  but  does  not
exceed  two  rupees          .    .    .   twenty-five  paise;

exceeds two rupees but does not

exceed three rupees . . . forty paise;

exceeds three rupees but does not

exceed four rupees . . . fifty paise;

exceeds four rupees but does not

exceed five rupees . . . seventy-five paise;

exceeds five rupees but does not

exceed six rupees and fifty paise . one rupee;

exceeds six rupees and fifty paise

but does not exceed ten rupees . one rupee and fifty

paise;

exceeds ten rupees . . one rupee and fifty paise plus seventy- five paise for every five rupees or part thereof in excess of the first ten rupees.'.

N. SANJIVA RFDDY,

President.

R. V. S. PERI SASTRI,

Secretary to the Govt. of India.