Section 3(16) in The Maharashtra Entertainments Duty Act, 1923
(16)[ Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this act, there shall be levied and paid, in advance, by the fifteenth day of January of every calendar year, by the proprietor of every tourist bus with video facility, to the State Government the entertainment duty in respect of such bus at the rate of Rs. 1,000 per bus, per annum.
