• 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. 

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