(1) The Jharkband Entertainment Tax Ordinance, 2012 (J'harkharid Ordinance No. 02, 2012) is hereby repealed.
(2) Nothwithstanding such repeal, anything done or any action taken in exercise of any power conferred by or under the said ordinance shall be deemed to have been done or taken on exercise of the powers conferred by or under this Act as of this Act were in force on the date on which such thing was done or action taken.
• \ State Government directs, by notification, the discontinuance of· the use of such forms till such time as the State Government may, by notification, specify in this behalf;
(d) Any prescribed form obtained or obtainable by the assessee from any prescribed authority or any declaration furnished or to be furnished by or to the assessee under the repealed Acts or the rules made thereunder in respect of tax payable under the repealed Acts, before the appointed day shall be valid where such prescribed forrn is obtained or such prescribed form is furnished on or after such appointed day;
(e) Any application for revision, review or reference arising from any order passed before the appointed day or any Appeal arising from any assessment of tax made before such appointed day or any application for refund, or for prescribed form, in respect of any period before such appointed day, under the repealed Acts if made before such appointed day and pending on such appointed day or if made on or sucb appointed day, shall be disposed or in accordance with the provisions oftbe repealed Acts;
(f) The specified authority under the repealed Acts or any other authority to whom power in this behalf has been delegated by the said specified authority under the repealed Acts may on its or his own motion, review or revise any order passed before the appointed day in accordance with the provision of the repealed Acts:
(g) Any tax assessed or penalty imposed under the repealed Acts in respect of the tax payable under the repealed Acts, before the appointed day, shall be payable or recoverable in accordance with the provisions of the repealed Acts. ,!
30. Power to remove difficulties - If any difficulty arises in giving effect to the provisions of this Act, the Government may by notification or otherwise, make such provisions, not inconsistent with this Act, as appears to them to be necessary or expedient for removing the difficulty.
..
39 SL. Descriptions of the Entertainments Rate of No. entertainment tax I. For c-inematograph exhibition read with the population of respective Municipal Corporation. Municipality, Notified Area Committee, Cantonment Board. Town Board, Mines Board, Municipal Board, Urban Area and Gram Panchayat or any other such areas as constituted - Population of:- Category No. of weekly shows not exceeding 5 lacs and above A ]8 I 6o/o of gross l collection caoacitv Exceeding 2.5 lacs B 16 11% of gross and upto 5 lacs collection capacity Exceeding I lac and c 12 8% of gross upto 2.5 lacs collection capacity Less than I lac D 10 6% of gross collection ~a~
2. Class & Description of the entertainment fallinz under video exhibition -
(a) Where total number of seats Rs. 2000.00 is unto 50. Per month
(b) Where total number of seats Rs. 4000.00 is more than 50 Per month
(c) Where total number of seats Rs. 7000.00 is more than l 00 Per month 3 Class & Description of the entertainment falling under Multiolex Cinema Cornolex - Where total number of seats not Rs. 40,000.00 exceedina 750 .. Per week (See Sub-Section (2) of Section 3)
SCHEDULE 40 :;,ll\!'510-s TTu!c (3ltil€ll\tDI). 5tlsnql\t 27 ~. 2012 • 41 I ~~. ~H@os <l"lq,i<! !i¢:u11a<1, ~ GTU l(q,lf.'!ta ~ ~.
~j{@U,; 7,uR: (3IBNR"T) 206--150+400 I sllxiffiv,s xlG'll41cl cf> ~ 'fl.
cjq,vj ~ql'Rtq, t1x<t>1x ct; t1Rlq-"flt{-~ 4xll-\'1\Y:
Fctfu (fcltrA') ~- sllx'<.!lv-s. ~ 4 Class & Description of the entertainment 7.5% of total faUing under Cable Television Network - gross collection for valuable consideration ner month
5. Class & Description of the entertainment 1 Oo/o of total falling under Direct-to-Home (DTH) gross collection Service or any other similar service - for valuable consideration oer month
6. All such Class and Description of the I 0% per ticket entertainment not falling elsewhere in this or 10% of Schedule - sponsorship amount or 1 0% oftbe gross coUection for valuable consideration per month: as l the case mav be