Entertainment and amusement tax reinstated as a local taxing head and a prior finance chapter removed by amendment. The Act substitutes provisions in the municipal and panchayati legislation to classify a tax on entertainments and amusements as a chargeable head and deletes the designated Chapter XI of the state finance statute, thereby removing the prior statutory chapter governing related fiscal provisions, effective from the commencement of the Act.
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Provisions expressly mentioned in the judgment/order text.
Entertainment and amusement tax reinstated as a local taxing head and a prior finance chapter removed by amendment.
The Act substitutes provisions in the municipal and panchayati legislation to classify a tax on entertainments and amusements as a chargeable head and deletes the designated Chapter XI of the state finance statute, thereby removing the prior statutory chapter governing related fiscal provisions, effective from the commencement of the Act.
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