.....called The Delhi Entertainment and Betting Tax (Amendment) Act, 2012. (2) It shall be deemed to have come into force on the 1st day of April, 1998, the date from which the Delhi Entertainment and Betting Tax Act, 1996 came into force. 2. Amendment of section -2 . " In the Delhi Entertainment and Betting Tax Act, 1996, in section 2, in clause (m) for the explanation, the following explanations shall be substituted, namely:- "Explanation 1: Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets / invitation specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission; Explanation 2: Any sponsorship amount paid or value of goods supplied or services rendered or benefits provided to the organizer of an entertainment programme in lieu of advertisement of sponsor's product/brand name or otherwise shall be deemed to be payment for admission.". Delhi State Acts
List Judgments citing this section.....be called The Delhi Entertainment and Betting Tax (Amendment) Act, 2012. (2) It shall be deemed to have come into force on the 1st day of April, 1998, the date from which the Delhi Entertainment and Betting Tax Act, 1996 came into force. 2. Amendment of section. - In the Delhi Entertainment and Betting Tax Act, 1996, in section 2, in clause (m) for the explanation, the following explanations shall be substituted, namely:- "Explanation 1: Any subscription raised, contribution received or donation collected in connection with an entertainment, where admission is partly or entirely by tickets / invitation specifying the amount of admission or reduced rate of ticket shall be deemed to be payment for admission; Explanation 2: Any sponsorship amount paid or value of goods supplied or services rendered or benefits provided to the organizer of an entertainment programme in lieu of advertisement of sponsor's product/brand name or otherwise shall be deemed to be payment for admission." Delhi State Acts
List Judgments citing this section.....purchased goods (other than capital goods) for which a tax credit arises under sub-section (1) of this section; and, (b) the goods or goods manufactured out of such goods are to be exported from Delhi by way of sale made under sub-section (1) of Section 8 of the Central Sales Tax Act, 1956, the amount of the tax credit shall be reduced by the prescribed percentage.". Section 4 - Amendment of section 10 In the principal Act, in section 10, in sub-section (3), for clause (c) the following shall be substituted, namely:- "(c) the goods are exported from Delhi, - (i) by way of a sale made as per the provisions of sub-section (1) of section 8 of the Central Sales tax Act, 1956; or (ii) other than by way of a sale, to a branch of the registered dealer or to a consignment agent;". Section 5 - Amendment of section 28 In the principal Act, for section 28 the following shall be substituted, namely:- "28. If a person discovers a discrepancy in a return furnished by him for a tax period under this Act, he shall remove such discrepancy and furnish a revised return within the year following the year of such tax period: PROVIDED that if, as a result of the discrepancy, the.....
List Judgments citing this section.....to the price on which the retail outlets will sell these commodities to the consumer." Section 3 - Amendment or section 36A In the Principal Act, In section 36A,- (i) In sub-section (1), for the word 'two' occurring after the word 'of' and before the word 'percent' the word 'four' shall be substituted. (ii) In sub-section (1), proviso shall be omitted. (iii) In sub-section (1A), for the word 'two' occurring filler the word 'to' and before the word 'percent' the word 'four' shall be substituted. (iv) In sub-section (1A), proviso shall be omitted. Section 4 - Amendment of section 58A In the Principal Act, in section 58A,- (i) In sub-section (1), the words "at any stage of the proceeding under this Act," occurring after the word "If," shall be omitted (ii) for sub-section (2), the following shall be substituted, namely:- "(2) The expenses of, and incidental to, the examination and audit of records under sub-section (1), (Including the remuneration of the accountant or a panel of accountants or professional or panel of professionals) shall be determined and paid by the Commissioner and that determination shall be final." Section 5 - Amendment of section 95.....
List Judgments citing this section.....convention, banquets, party, meeting, or exhibition-cum-sale and such other hall as may be specified by the Commissioner, irrespective of the fact whether on regular or periodical or occasional basis;"; (ii) for clause (b), the following clause shall be substituted, namely:- "(b) "business" includes activity of providing any luxury and any other service in connection with, or incidental or ancillary thereto for monetary consideration;"; (iii) for clause (e), the following clause shall be substituted, namely:- "(e) "concessional rate" in relation to a luxury provided in a hotel, means a rate lower than the normal rate fixed for such luxury by the proprietor or lower than that fixed by any Government, authority or under law for the time being in force;"; (iv) after clause (e), the following clauses stall be inserted, namely:- "(ea) "customer" means a banquet hall or a gymnasium/health corporate availing any luxury : (eb) "establishment" means a banquet hall or a gymnasium/health club or a hotel or a spa where luxury is provided to a customer by way of business;"; (v) after clause (f), the following clause shall be inserted namely:- "(fa) "gymnasium or.....
List Judgments citing this section..... Section 2 - Amendment of section 2 In the Delhi Value Added Tax Act, 2004 ( Delhi Act 3 of 2005) (hereinafter referred to as the ˜principal Act'), in section 2, in sub-section (1), in clause (zd), after sub-clause (vii), before the Explanation occurring at the end thereof, the following provisos shall be inserted, namely; "Provided that an amount equal to the increase in the price of petrol (including the duties and levies charged thereon by the Central Government) taking effect from the 3rd June, 2012 shall not form part of the sale price of petrol sold on or after the date of the commencement of the Delhi Value Added Tax (Third Amendment) Act, 2012 till such date as the Government may, by notification in the official Gazette, direct or if the price of petrol falls below the sale price prior to 3rd June, 2012, whichever is earlier: Provided further that if the price of petrol further increases from the level of price as on 3rd June, 2012, the aforesaid proviso shall not have any effect on such further increase: Provided also that if the price of petrol declines but remains above the price prevailing prior to 3rd June, 2012, the aforesaid proviso shall have effect.....
List Judgments citing this sectionTHE DELHI TECHNOLOGICAL UNIVERSITY (AMENDMENT) ACT, 2012 THE DELHI TECHNOLOGICAL UNIVERSITY (AMENDMENT) ACT, 2012 [Act No. 13 Of 2012] [21st September, 2012] PREAMBLE An Act to further amend the Delhi Technological University Act. 2009 Be it enacted by the Legislative Assembly of the National Capital Territory of Delhi in the Sixty-third Year of Republic of India as follows:- Section 1 - Short title and commencements (1) This Act may be called the Delhi Technological University (Amendment) Act, 2012. (2) it shall come into force on the date of its publication in the Delhi Gazette. Section 2 - Amendment in section 22 In the Delhi Technological University Act, 2009 (Delhi Act 6 of 2009), hereinafter referred to as the "principal Act", for sub-section (2) of section 22, the following shall be substituted, namely:- "(2) The Board of Management shall consist of the following persons:- (a) Chairperson shall be eminent educationist or an eminent scientist or eminent engineer/technologist or eminent industrialist to be nominated by the Chancellor. (b) The Vice Chancellor of the University. (c) Three eminent persons in the disciplines of science,.....
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