PUNJAB ENTERTAINMENTS DUTY (AMENDMENT) ACT, 2005 THE PUNJAB ENTERTAINMENTS DUTY (AMENDMENT) ACT,
2005 [Act No. 20 of 2005] [11th November, 2005] An Act further to amend the Punjab Entertainments Duty
Act, 1955.Be it enacted by the Legislature of the
State of Punjab in the Fifty-sixth Year of the Republic of India as follows :-- (1) This Act may be called the Punjab Entertainments
Duty (Amendment) Act, 2005. (2) It shall come into force at once. In
the Punjab Entertainments Duty Act, 1955 (hereinafter referred to as the
principal Act), in section 2, after clause (g), the following clause shall be
inserted, namely :-- "(gg)
'ride' means any kind of gliding, rolling, surf board, skate board, sports car,
bike, roller coaster or any other device, used in an amusement park for the
purpose of providing entertainment for which a person is required to make
payment for admission or participation;"; In
the principal Act, in section 3 for sub-section (1-B), the following
sub-section shall be substituted, namely :-- "(1--B)
Notwithstanding anything contained in sub-section (1), a proprietor may, at his
option, pay in lump sum entertainment duty on an amusement park at the rates,
specified in the Schedule appended to this Act, per annum per ride.". Schedule - SCHEDULE SCHEDULE [See section 3 (1-B)] Category of rides Description of rides Rate of duty per ride (in rupees) 1 2 3 A 1. Dragon Roller Coaster Sixty thousand 2. Big
Apple 3. Dragon
Coaster 4. Roller
Coaster 5. Bumper
Car 6. Cyclone 7.
Striking Cars 8. Go
Karts 9. Water
Chute 10.
Octopus 11.
Twister 12.
Enterprise 13.
Kamikaze 14.
Rainbow 15. Power
Tower 16. Family
Swinger B 1. Break Dance Forty thousand 2.
Caterpillar 3.
Paratrooper 4. Round
About 5. Train 6. Dream
Boat 7. Formula
Cars 8. Family
Slide 9. Love
Boats 10. My
Fair Lady 11. Tea
Cup or Cup and Saucer 12.
Gandola 13.
Jumping Frogs 14.
Parachute Towers 15. Ship
or Pandulum 16.
Harakiri 17. Slide 18. Razzle
Dazzle 19. Ferris
Wheel - 20. Rock 'N'
Roll 21.
Telecombat 22. Bumper
Boats C 1. Baby Train Twenty thousand 2. Toto
Train 3. Fun
Spin 4. Fun
Channel 5. Vintage
Car 6. Jingle
Ride 7.
Scooters 8. Guided
Cars 9. Money
Tree 10. Snail 11. Kiddie
Boats 12. Coin
Operated Rides 13.
Children Slide 14. Any
other un-specified Ride 15. Merry
Go Round 16.
Carousel 17. Water
Merry 18. Go
Round 19. Sun
and Moon 20. Mini
Coaster 21. Water Canal 22. Crazy
Submarine D 1. Boating Nil 2. Play
Pen 3. Little
Kingdo 4. Funny
Boats 5. Kids
Castle 6. Bike
Mania 7. Water
Slide
Preamble - PUNJAB ENTERTAINMENTS DUTY
(AMENDMENT) ACT, 2005PREAMBLE