PUNJAB ENTERTAINMENTS DUTY (AMENDMENT) ACT, 2005

Preamble - PUNJAB ENTERTAINMENTS DUTY (AMENDMENT) ACT, 2005

 

THE PUNJAB ENTERTAINMENTS DUTY (AMENDMENT) ACT, 2005

[Act No. 20 of 2005]

[11th November, 2005]

PREAMBLE

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 :--

 

Section 1 - Short title and commencement

(1)     This Act may be called the Punjab Entertainments Duty (Amendment) Act, 2005.

 

(2)     It shall come into force at once.

 

Section 2 - Amendment of section 2 of Punjab Act 16 of 1955

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;";

 

Section 3 - Amendment of section 3 of Punjab Act 16 of 1955

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)]