Ministry: 
Law and Justice
  • Promulgated
    Jul 01, 2017
    Gray
  • Withdrawn
  • The Punjab Municipal Corporation Law (Extension to Chandigarh) Amendment Ordinance, 2017 was promulgated on July 1, 2017.  It amends the Punjab Municipal Corporation Law (Extension to Chandigarh) Act, 1994.  The 1994 Act extends the provisions of the Punjab Municipal Corporation Act, 1976 to the Union Territory of Chandigarh. 
  • Power to levy Entertainment Tax and Duty:  Under the 1994 Act, the central government has the power to levy Entertainment Tax and Entertainment Duty for Chandigarh.  The Ordinance transfers these powers from the central government to the Municipal Corporation of Chandigarh.
  • This is consequent to the Constitution (101st Amendment) Act, 2016 which subsumes Entertainment Tax with the Goods and Services Tax, except where it is levied by a panchayat or a municipality. 

 

DISCLAIMER: This document is being furnished to you for your information.  You may choose to reproduce or redistribute this report for non-commercial purposes in part or in full to any other person with due acknowledgement of PRS Legislative Research (“PRS”).  The opinions expressed herein are entirely those of the author(s).  PRS makes every effort to use reliable and comprehensive information, but PRS does not represent that the contents of the report are accurate or complete.  PRS is an independent, not-for-profit group.  This document has been prepared without regard to the objectives or opinions of those who may receive it.