Section 3(3)(j) in The Maharashtra Entertainments Duty Act, 1923
(j)Notwithstanding anything contained in this sub-section, in case where no show has been held in the place of exhibition continuously for the entire week, the [local Authority] [Substituted 'Commissioner' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall after such enquiry as he may deem necessary and subject to such conditions as may be prescribed, remit the duty payable under this sub-section as relates to the exhibition concerned for the week during which no show has been held.