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[Cites 0, Cited by 7] [Entire Act]

State of Maharashtra - Section

Section 3 in The Maharashtra Entertainments Duty Act, 1923

3. Duty on payments for admission to entertainment.

- [(1) There shall be levied and paid to the State Government [on payment for admission fixed by the proprietor] [This sub-section was substituted by Bombay 53 of 1956 Section 2.] to any entertainment [except in the case of video games, exhibition by means of any type of antenna or cable television, [or Internet Protocol Television] [This portion was substituted by Maharashtra 20 of 2002, Section 3(a), (w.e.f. 1.5.2002).] or exhibition by means of Direct-to-Home (DTH) Broadcasting service, bowling alley, Go-carting, dance bar, [permit room or beer bar with live orchestra, pub] [These words were inserted by Maharashtra 22 of 2010, Section 3(l)(b), (w.e.f. 2.8.2010).] discotheque, amusement park, water sports activity, pool game]; [or tourist bus with video facility] [These words were added by Maharashtra 22 of 2003, Section 3(a)(i) (w.e.f. 14.5.2003).] a duty (hereinafter referred to as "entertainments duty") at the following rates, namely:-](a)where the payment [* * * *] [The words 'excluding the amount of duty' were deleted by Maharashtra 17 of 1967, Section 2(1).] is made for admission to a race-course licensed under the Bombay Race-courses Licensing Act, 1912 [or under the Maharashtra Dog Race-courses Licensing Act, 1976] [These words were inserted by Maharashtra 33 of 1976, Section 11 Schedule.] [100] [These figures were substituted for the figures '50' by Maharashtra 10 of 1993, Section 3(1)(b).] per cent, of such payment, and(b)[ in the case of every entertainment other then exhibition by cinematograph including video exhibition, video games, exhibition by means of any type of antenna, cable television, [or Internet Protocol Television] [Clause (b) was substituted by Maharashtra 22 of 2003, Section 3(a)(ii), (w.e.f. 1.7.2003).] exhibition by means of Direct-to-Home (DTH) Broadcasting service, bowling alley, go-carting, dance bar, [permit room or beer bar with live orchestra, pub] [These words were inserted by Maharashtra 22 of 2010, Section 3(l)(c)(li), (w.e.f. 2.8.2010).] discotheque, amusement park, water sports activity, pool game or tourist bus with video facility, within the limits of,-]
SerialNo. Area [Rateof entertainment duty on payment for admission fixed by theproprietor] [These words were substituted for the words 'Amount payable as entertainment duty out of Gross Value of the ticket' by Maharashtra 13 of 2011, Section 2(ii)(a), (w.e.f. 15-1-2011).]
(1) (2) (3)
1 BrihanMumbai Municipal Corporation. 25per cent
2 AllMunicipal Corporations (other than Brihan Mumbai MunicipalCorporation) And all Cantonment areas. 20per cent.
3 "A"Class, "B" Class and "C" Class MunicipalCouncils. 15per cent.
4 Any otherareas not covered by entries 1 to 3 above. [10per cent] [These figures and words were substituted for the figures and words 'No duty', by Maharashtra 13 of 2011, Section 2(ii)(b), (w.e.f. 15-1-2011).]
[Provided that, in the case of the cabaret [* * *] [These provisos were substituted for the original by Maharashtra 49 of 1994.] entertainment, fifty per cent of the total payment charged by the proprietor per person per show, whether with or without eatables or beverages and whether regular tickets are issued or not, for admission to such entertainment, shall be deemed to be the payment for admission and duty shall be levied thereon accordingly under this clause:Provided further that, the entertainment duty in respect of an amusement park shall be 15 per cent of the payment made for admission to the amusement park, including payment made for admission for games and rides, whether charges separately or not.][Provided also that, the entertainments duty in respect of water sports activity, by whatever name called, whether situated within or outside the amusement park, shall be [15 per cent] [This proviso was added by Maharashtra 20 of 1998, Section 3(a).], of the payment made for admission to the water sports activity including payment made for admission for water games and sports, whether charged separately or not.];[Provided also that, the entertainment duty in respect of the Award Function organised only for invitees, without selling tickets, shall be 12.5 per cent of the total sponsorship amount received for such function] [This proviso was added by Maharashtra 20 of 2010, Section 3(a).](c)[ in the case of exhibition by cinematograph including video exhibition other than exhibition by means of any type of antenna or cable television within the limits of,-] [Clause (c) was substituted by Maharashtra 22 of 2003, Section 3(a) (w.e.f. 14.5.2005).][Table] [This TABLE was substituted by Maharashtra 4 of 2004, Section 3 (w.e.f. 9.4.2004), vide M.G.G. Part 4-B. Extra Page 282.]
Serial No. Area Rate of entertainment duty on payment foradmission fixed by the proprietor
(1) (2) (3)
1 Within the limits of Brihan Mumbai Municipal Corporation 45 per cent
2 Within the limits of all other Municipal Corporations andCantonments. 40 per cent
3 Within the limits of 'A' Class Municipal Councils. 34 per cent
4 Within the limits of 'B' Class Municipal Councils. 28 per cent
5 Within the limits of 'C' Class Municipal Councils. 22 per cent
6 Any other areas not covered by entries (1) to (5) above. 15 per cent.]
(1A)[ Notwithstanding anything contained in clauses (a) and (b) of section 2 or in any other provisions in relation to the admission on payment contained in this Act, there shall be levied and paid to the State Government entertainments duty in the case of video game [at the rates specified in the TABLE below, namely] [Sub-section was renumbered as sub-section (1AA) and before section (1AA) so renumbered section (1A) was inserted by Maharashtra 11 of 1984, Section 4(b).][Table] [This TABLE was substituted for sub-clauses (a) and (b) by Maharashtra 22 of 2003, Section 3(b)(ii), (w.e.f. 14.5.2003)]
Serial No. Area Type of Video Game Machine Rate of entertainment duty per month, perMachine (in Rupees)
(1) (2) (3) (4)
1 Within the limits of Brihan Mumbai Municipal Corporation. (1) Machine operated by one person. 1,000.
(2) Machine operated by two Personssimultaneously. 2,000.
2 Within the limits of all Municipal Corporationsother than Brihan Mumbai Municipal Corporation. (1) Machine operated by one person. 750.
(2) Machine operated by two personssimultaneously. 1,500.
3 Within the limits of all other areas notcovered by entries 1 and 2 above. (1) Machine operated by one person. 500.
(2) Machine operated by two Personssimultaneously. 1,000.]
(1AA)[ In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] [Sub-section (1AA) was substituted for the original by Maharashtra 7 of 1987, Section 3(b).]
(2)Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, [the entertainment duty shall be levied and paid on 50 per cent, of such lump sum at the rates specified in Clause (B) of subsection (1).] [This portion was substituted for the portion beginning with the words 'the entertainments duty shall be paid' and ending with the words 'in respect of which the entertainments duty is payable', by Maharashtra 7 of 1987, Section 3(c).]
(3)[ (a) In lieu of the tax payable under Clause (c) of sub-section (1) in the case of [* * *] [Sub-section (3) was added by Maharashtra 7 of 1987, Section 3(d).] video exhibition [but excluding exhibition by means of any type of antenna or cable television] [The words 'exhibition by cinematograph including' were deleted by Maharashtra 22 of 2003, Section 3(c)(1)(A) (w.e.f. 14.5.2003).] held in the places of entertainment specified in column (2) of the Table below and situated in the areas specified in column (1) of the said Table, the Proprietor of such exhibition may, subject to such condition as may be prescribed, pay the amount of duty to the state Government every week as specified in the corresponding entry in column (3) thereof.][Table] [TABLE was substituted by Maharashtra 22 of 2003, Section 3(c)(i)(B) (w.e.f. 14.5.2003).]
Serial No. Area Amount of duty
(1) (2) (3)
I. (A) Within the limits of the areas of allMunicipal Corporations, Cantonments of Pune, Solapur, Dehu Road,Deolali, Kamptee and Kirkee; 30 per cent, of the gross collection capacityfor a show multiplied by 72 per cent, of the shows actually held.
  (B) Within the limits of the areas of citiesand towns having population of one lakh fifty thousand and above. 30 per cent, of the gross collection capacityfor a show multiplied by 68 per cent, of the shows actually held.
II Within the limits of the areas of cities andtowns having population above twenty-five thousand but below onelakh fifty thousand. 20 per cent, of the gross collection capacityfor a show multiplied by 72 per cent, of the shows actually held.
III Any other areas with population uptotwenty-five thousand and below. 15 per cent of the gross collection capacityfor a show multiplied by 60 per cent, of the shows actuallyheld.]
Explanation.- For the purpose of this sub-section, "gross collection capacity" in relation to a [Video exhibition] [These words were substituted for the words 'cinematograph exhibition including video exhibition' by Maharashtra 22 of 2003, Section 3(c)(1) (w.e.f. 14.5.2003)] means the notional aggregate of all payments for admission for a show inclusive of the duty leviable under clause (c) of sub-section (1) if all the seats and other accommodation available and provided for the audience in the [Video cinema] [These words were substituted for the word 'Cinema' by Maharashtra 22 of 2003 Section 3(c)(2) (w.e.f. 14.5.2003).] as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.[(a-a) In lieu of the tax payable under clause (c) of sub-section (1), in the case of exhibition by cinematograph but excluding video exhibition and exhibition by means of any type of antenna or cable television held in the places of entertainment specified in column (2) of the Table below, the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the State Government every week as specified in the corresponding entry in column (3) of the said Table.] [Clause (a-a) was inserted by Maharashtra 22 of 2003, Section 3(c)(ii) (w.e.f. 14.5.2003).]
Serial No. Area Amount of Entertainment duty
(1) (2) (3)
1 Within the limits of 'A' Class Municipal Councils. 30 per cent of the houseful tax Capacity of ashow multiplied by the number of shows actually held.
2 Within the limits of 'B' Class Municipal Councils. 24 per cent, of the houseful tax capacity of ashow multiplied by the number of shows actually held.
3 Within the limits of 'C ' Class Municipal Councils. 18 per cent, of the houseful tax capacity of ashow multiplied by the number of shows actually held.
4 All other areas not covered by entries 1 to 3above but, excluding the areas of Municipal Corporations andCantonments. 12 per cent of the houseful tax capacity of ashow multiplied by number of shows actually held.
Explanation. - For the purposes of this sub-section, "houseful tax capacity", in relation to a cinematograph exhibition, means the notional aggregate of the duty for a show leviable under clause (c) of sub-section (1) if all the seats and other accommodations available and provided to the audience in the cinema theatre as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.;
(b)[ The duty leviable under this sub-section shall be recoverable weekly in accordance with the rates specified in column (3) of the Table to clause (a) [or clause (a-a) as the case may be] [Clause (b) was substituted for the original, by Maharashtra 10 of 1993, Section 3(2)(b).] from the proprietor taking into consideration the actual number of shows held by him in each week.]
[Explanation. - For the purpose of this clause, actual number of shows held by the proprietor in a week shall not include the shows of a tax-free film held by him in the week.] [This explanation was added by Maharashtra 49 of 1994, Section 3(2).]
(c)Any proprietor who opts to pay duty under this sub-section shall apply in the prescribed form to the prescribed officer for permission to pay the duty under this sub-section.
(d)After the determination of gross collection capacity of a [Video cinema or houseful tax capacity of a cinema theatre] [These words were substituted for the words 'cinema theatre' by Maharashtra 22 of 2003 Section 3(c) (w.e.f. 14.5.2003)] no change or modification either in the number of seats or accommodation or in the rates of payment for admission to such exhibition shall be made, unless the proprietor has given fifteen days' notice thereof to the prescribed officer and, until the gross collection capacity [of video cinema or houseful tax capacity of a cinema theatre, as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c), (w.e.f. 14.5.2003).] is redetermined the proprietor, shall pay the duty as previously fixed.
(e)No Proprietor of a [Video cinema or a cinema theatre as the case may be] [These words were substituted for the words 'cinema theatre' by Maharashtra 22 of 2003 Section 3(c), (w.e.f. 14.5.2003).] to which this sub-section is applicable shall collect or cause to be collected any amount either by way of duty or otherwise in excess of the payment for admission taken into consideration for calculating the gross collection capacity [or houseful tax capacity, as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c) (w.e.f. 14.5.2003).] of such exhibition.
(f)Notwithstanding anything contained in this sub-section, where a cinematograph film is allowed exemption from, or reduction in, the payment of duty under section 6, the rates of payment for admission shall be reduced in respect of each admission to the extent of the duty exempted or reduced in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay duty as if no exemption or reduction from the payment of duty was made under section 6.
(g)In calculating the reduction in the rates of payment for admission under clause (f), the gross collection capacity [or houseful tax capacity, as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c) (w.e.f. 14.5.2003).] for the purpose of payment of such reduction of duty shall be the same as specified in the explanation to clause (a) [or clause (a-a) as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c) (w.e.f. 14.5.2003).]
(h)The option permitted under this sub-section shall be exercised once in a calendar year and the proprietor shall not be permitted to withdraw the same during that calendar year.
(i)No proprietor of [video exhibition or cinematograph exhibition as the case may be] [These words were substituted for the words 'Cinematograph exhibition' by Maharashtra 22 of 2003 Section 3(c)(vii), (w.e.f. 14-5-2003).] who fails to pay duty under this sub-section shall conduct such [specified in the table under clause (a) or (a-a,), as the case may be] [These words were substituted by Maharashtra 22 of 2003, Section 3(c)(viii).] unless he gives security of such amount and in such manner as the State Government may, by general or special order, specify for the payment of duty under this sub-section.
(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.
(4)[ Notwithstanding anything contained in sub-section (2) or in any other Provisions of this act, there shall be levied, and paid by the proprietor to the State Government, the entertainments duty at the rate specified in the table below, per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of any type of antenna or any other apparatus for securing transmission through cable network or cable television attached to it [or through Internet Protocol Television] [Sub-section (4) substituted by Maharashtra 20 1998 Section 3(b) (w.e.f. 1.5.1998).].[Table] [Table was substituted by Maharashtra 16 of 2006 (w.e.f. 1-6-2006).]
Serial No. Area Amount of entertainment duty to be paid pertelevision set per month (Rupees)
(1) (2) (3)
1 Within the limits of all Municipal Corporationsand all Cantonments. 45
2 Within the limits of all 'A' and 'B' classMunicipal Councils. 30
3 Within the limits of any other areas notcovered by entries 1 and 2. 15]
(5)
(a)Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act but subject to the provisions of clause (b), on and with effect from the 25th December, 1989, there shall be levied and paid by the proprietor to the State Government, the entertainments duty in respect of an amusement park in the following manner, namely:-
(i)for the first three years from the date of commencement of the amusement park, no duty;
(ii)for the subsequent two years, at the rate of fifty per cent of the rate of duty leviable under clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3;
(iii)from the sixth year, full amount of entertainments duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3.
Explanation. - For the purpose of this sub-section,-
(i)the date on which an amusement park is opened to the public for admission shall be deemed to be the date of commencement of the amusement park;
(ii)the change in the management of the amusement park or the change in the games or rides in the amusement park shall not be construed as a fresh commencement of the amusement park.
(b)The concession of duty under clause (a) shall be available to the proprietor of an amusement park if, and only if, the amusement park is continued at the same place where it has commenced and continuously for ten years and if it is not so continued, the duty shall be levied from the date of commencement of the amusement park at the rates specified in clause (b) of sub-section (1) or as the case may be, subsection (2) of section 3 and the proprietor shall be liable to pay the same.
(5A)[ (a) Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act but, subject to the provisions of clause (b), on and with effect from the date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 1998, there shall be levied and paid by the proprietor to the State Government, the entertainments duty in respect of any water sports activity as follows, namely:-
(i)for the first three years from the date of commencement of the water sports activity, no duty;
(ii)for the subsequent two years, at the rate of fifty per cent of the rate of duty leviable under clause (b) of sub-section (1) or, as the case may be, subsection (2) of section 3;
(iii)from the sixth year, full amount of entertainments duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, subsection (2) of section 3.
Explanation. - For the purpose of this sub-section,-
(i)the date on which the water sports activity is opened to the public for admission shall be deemed to be the date of commencement of the water sports activity;
(ii)the change in the management of the water sports activity, or the change in the activities of water sports shall not be construed as a fresh commencement of the water sports activity.
(b)The concession in duty under clause (a) shall be available to the proprietor of the water sports activity, if and only if, the water sports activity is continued at the same place where it has commenced and continuously for ten years and if it is not so continued, the duty shall be levied from the date of commencement to the water sports activity at the rates specified in clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3 and the proprietor shall be liable to pay the same.]"
(6)[ Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions of this Act, for a period of [two years and three and a half months] [Sub-sections (6), (7) and (8) were added by Maharashtra 49 of 1994, section 3(3).] commencing from the 16th September 1994 and ending on the [31st December 1996] [These figures, letters and words were substituted for the figures, letters and words '15th September 1996,' by Maharashtra Order 14 of 1996, Section 2(a)(ii).] there shall be levied, and paid by the proprietor to the [local authority] [Substituted 'State Government,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] the entertainment duty in the case of every entertainment other than exhibition by cinematograph including video exhibition, video games and exhibition by means of any type of antenna or cable television,-] [Inserted by Maharashtra 20 of 1998, Section 3(c), (w.e.f. 1.5.1998).]
(I) within the limits of all Municipal Corporations, all 'A' and'B' Class Municipal Councils, and all Cantonment areas –
  (a) out of the first 100 paise of payment for admission. 20 per cent, of such payment.
  (b) out of the next 100 paise of payment for admission. 30 per cent, of such payment
  (c) out of the balance of the total payment for admission. 35 per cent, of such payment.
(II) within the limits of any other areas –
  (a) out of the first 100 paise of payment for admission. 20 per cent, of such payment.
  (b) out of the next 100 paise of payment of admission. 25 per cent of such payment.
  (c) out of the balance of total payment for admission. 35 per cent, of such payment.
(7)[ Notwithstanding anything contained in clause (c) of sub-section (1) or any other provisions of this Act, for a period of [two years and three and a half months] [Sub-sections (6), (7) and (8) were added by Maharashtra 49 of 1994, section 3(3).] commencing from the 16th September, 1994 and ending on the [31st December, 1996] [These figures, letters and words were substituted for the figures, letters and words '15th September, 1996', by Maharashtra Order 14 of 1996, Section 2(b)(ii).], there shall be levied, and paid by the proprietor to the [local authority] [Substituted 'State Government,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.], the entertainment duty in respect of exhibition by cinematograph including video exhibition other than exhibition by means of any type of antenna or cable television, as specified in the Table below:-]
  Area Rate of entertainment duty on payment foradmission fixed by the proprietor
  (1) (2)
I. Within the limits of the areasof–(a) All Municipal Corporations;(b) The Municipal Councils ofBhiwandi and Ulhasnagar;(c) The Cantonmentsof Pune, Solapur, Dehu Road, Deolali, Kamptee and Kirkee;(d) any city or town other than those referredto above having population of one lakh fifty thousand and above. For areas specified in entries (a) to (d) both inclusive,–
(i) upto 1 rupee(ii) above 1 rupee but notexceeding 2 rupees, and(iii) above 2 rupees 40 per cent. of payment foradmission,45 per cent of such payment.50 per cent, of such payment.
II Within the limits of cities and Towns otherthan those referred to in sub-clause (1), having population ofabove twenty-five thousand but below one lakh fifty thousand. (i) upto 1 rupee(ii) above 1 rupee but notexceeding 2 rupees and(iii) above 2 rupees 35 per cent, of such payment.40 per cent, of such payment45 per cent, of such payment.
III Within the limits of any other area having apopulation upto twenty-five thousand and below. (i) upto 1 rupee(ii) above 1 rupee but notexceeding 2 rupees, and(iii) above 2 rupees 30 per cent, of such payment.35 per cent, of such payment.40 per cent, of such payment.
(8)[ Notwithstanding anything contained in clause (a) of sub-section (3) or any other provisions of this act, for a period of [two years and three and half months] [Sub-sections (6), (7) and (8) were added by Maharashtra 49 of 1994, section 3(3).] commencing from the 16th September, 1994 and ending on the [31st December, 1996] [These figures, letters and words were substituted for the figures, letters and words '15th September, 1996' by Maharashtra Order 14 of 1996, Section 2(b)(ii).], in lieu of the tax payable under clause (a) of sub-section (3) in the case of exhibition by cinematograph including video exhibition but excluding exhibition by means of any type of antenna or cable television held in the places of entertainment specified in column (2) of the Table below and situated in the areas specified in column (1) of the said Table the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the [local authority] [Substituted 'State Government,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] every week as specified in the corresponding entry in column (3) thereof.]
Area Type of exhibition of Cinema Amount of duty
(1) (2) (3)
Within the limits of the areas of–    
I. (A) All Municipal Corporations, MunicipalCouncils of Bhiwandi and Ulhasnagar, Cantonments of Pune,Solapur, Dehu Road, Deolali, Kamptee and Kirkee. Video exhibition 20 per cent, of the gross collection capacityfor a show multiplied by 90 per cent of the shows actually held.
(B) Cities and towns having population of onelakh fifty thousand and above Permanent, quasi permanent and touring cinemaswith roof over it and video exhibitions. 20 per cent, of the gross collection capacityfor a show multiplied by 85 per cent, of the shows actually held.
Touring cinemas Open to sky. 20 per cent, of the gross collection capacityfor a show multiplied by 75 per cent, of the shows actually held.
II. Cities and towns having population of abovetwenty-five thousand but below one lakh fifty thousand. Permanent, quasi permanent and touring cinemaswith roof over it and video exhibitions. 15 per cent, of the gross collection capacityfor a show multiplied by 80per cent, of the shows actually held.
Touring cinemas open to sky. 15 per cent, of the gross collection capacityfor a show multiplied by 65 per cent, of the shows actually held.
III. Any other areas with population uptotwenty-five thousand and below. Permanent, quasi permanent and Touring cinemaswith roof over it and video exhibitions, 10 per cent, of the gross collection, capacityfor a show multiplied by 75 per cent, of the shows actually held.
Touring cinemas open to sky. 10 per cent, of the gross collection, capacityfor a show multiplied by 60 per cent, of the shows actuallyheld.]
(9)[ 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 tenth day of every calendar month, by the proprietor of every pool-parlour, the entertainment duty in case of such pool-parlour, to the State Government, at the rate specified in the table below:-] [Sub-section (9) was added by Maharashtra 3 of 2000, Section 3(b) (w.e.f. 1.6.1999).]
Serial No. Area Amount of entertainment duty to be paid perpool-table, per month in advance
(1) (2) (3)
    Rs.
1 Within the limits of Municipal Corporations ofBrihan Mumbai, Navi Mumbai and Thane. 5,000
2 Within the limits of Pune Municipal Corporation 3,000
3 Within the limits of other MunicipalCorporation not covered by entries (1) and (2). 2,000
4 Within the limits of any other areas notcovered by entries (1), (2) and (3) 1,000.]
[10) 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 tenth day of every calendar month, by the proprietor of every bowling-alley to the State Government, the entertainments duty in respect of such bowling-alley [at the rates specified in Table below:-] [Sub-section (10) was added by Maharashtra 28 of 2000, Section 3(b) (w.e.f. 1.4.2000).]
Serial No. Area Amount of entertainment duty per land perMonth (in rupees)
(1) (2) (3)
1 Within the limits of Brihan Mumbai Municipal Corporation. 5,000
2 All other areas not covered by entry 1. 3,000.]]
(11)[ 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 tenth day of every calendar month, by the proprietor of every dance bar, the entertainment duty in respect of every dance performance in such dance bar, to the State Government, at the rate specified in the Table below:-] [Sub-sections (11) were added by Maharashtra 5 of 2001, Section 3 (w.e.f. 3.1.2001).][Table] [TABLE was substituted by Maharashtra 22 of 2003, Section 3(e), (w.e.f. 14.5.2003).]
Serial No. Area Amount of entertainment duty in a dance barPer performance, per Month (in rupees)
(1) (2) (3)
1 Within the limits of Brihan Mumbai MunicipalCorporation. 30,000
2 Within the limits of the Municipal Corporationsother than the Brihan Mumbai Municipal Corporation. 25,000
3 All other areas not covered by entries 1 and 2above. 15,000.]
(11A)[ 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 tenth day of every calendar month, by the proprietor of every permit room or beer bar with live orchestra, the entertainment duty in respect of entertainment in such permit room or beer bar with live orchestra, to the State Government, at the rate specified in the Table below:-] [Sub-section (11A) was inserted by Maharashtra 22 of 2010, Section 3(3), (w.e.f. 2.8.2010).]
Serial No. Area Amount of entertainment duty in permit roomor beer bar with live orchestra, per month (in rupees)
(1) (2) (3)
1 Within the limits of all Municipal Corporations 30,000
2. All other areas not covered by entry 1 25,000.]
(12)[ Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, in case of all performances of,-
(i)Western music (classical, light or instrumental);
(ii)Western dances including folk dances from western countries; and
(iii)Indian folk dances such as Ras-Garba, Dandiya, Disco-Dandiya, or Rain Dandiya or Ras-garba or Dandiya by whatever name it is known;
[* * *] [Sub-sections (12) were added by Maharashtra 5 of 2001, Section 3 (w.e.f. 3.1.2001).] there shall be levied and paid, by the proprietor to the State Government, in respect of such performance or show, entertainment duty at the rate specified in clause (b) of sub-section (1)].
(13)[ (a) Notwithstanding anything contained in any other provisions of,this Act, but subject to the terms and conditions specified in clause (b), on and with effect from the date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 2001, there shall be levied and collected by the State Government from the proprietor of a Multiplex Theatre Complex the duty in respect of any such complex as follows, namely:-
(i)for the first three years from the date of commencement of the Multiplex Theatre Complex, no duty;
(ii)for the subsequent two years, at the rate of twenty-five per cent, of the rate of duty leviable under clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3);
(iii)from the sixth year, full amount of duty leviable at the rate specified in clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3):
Provided that, the duty leviable shall also be subject to the provisions of sub-section (2), wherever applicable.Explanation. - For the purposes of this sub-section,-
(i)the date on which the Multiplex Theatre Complex is opened to the public for admission shall be deemed to be the date of commencement of the Multiplex Theatre Complex;
(ii)the change in the management of Multiplex Theatre Complex, or the change in the name of the complex shall not be construed as a fresh commencement of the Multiplex Theatre Complex.
(b)The concession in duty as provided under clause (a) shall be available to the proprietor of the Multiplex Theatre Complex subject to following terms and conditions, namely:-
(i)[ during the period of concession covered by clause (a) above, the minimum rates of admission in a multiplex shall be determined by the :-
(i)[ Municipal Commissioner, in case of a Municipal Corporation,
(ii)Chief Officer, in case of a Municipal Council,
(iii)Chief Executive Officer, in case of a Zilla Parishad or a Cantonment Board, as the case may be,]
Such minimum rates of admission shall not be less than the prevailing highest rate, excluding the rates of the highest priced fifty seats, in any of the cinema theatres in the district in which multiplex is situated and ' accordingly such minimum rates of admission may be different for morning, matinee and other shows;] [Sub-section (13) was added by Maharashtra 2 of 2002 Section 3 (w.e.f. 17.8.2001).]
(ii)one theatre in the complex shall be reserved for a total period of not less than one month, in a year, exclusively for Marathi Cinemas;
(iii)the proprietor of a complex shall not levy the service charges, till the period of concession under clause (a) is over. After the concession period is over, the proprietor may levy service charges as specified in the second proviso to clause (b) of section 2;
(iv)the Multiplex Theatre Complex shall be continued continuously for ten years;
(v)no facilities provided in the complex as specified in the notification issued under clause (f-a) of section 2, shall be discontinued or curtailed, without prior permission of the Government.
(c)In case of violation of the condition (iv) or (v) of clause (b), the concession shall be liable to be withdrawn and the duty shall be levied and collected from the date of commencement of the Multiplex Theatre Complex, at the rate specified in clause (b) and clause (c) of sub-section (1) or as the case may be, sub-section (3), alongwith the interest leviable at the rate specified in section 9B.
(d)If any existing cinema theatre is converted into Multiplex Theatre Complex, by not reducing its original seating capacity and by complying with the provisions of clause (f-a) of section 2, the converted theatre shall also be entitled to concession in the duty as specified in clause (a), subject to the terms and conditions specified in clause (b)].
(13A)[ (a) Notwithstanding, anything contained in clause (c) of sub-section (1) of section 3 and any other provisions of this Act, but subject to the terms and conditions prescribed by the State Government in this behalf, no entertainment duty shall be levied and paid to the State Government under the provisions of clause (c) of sub-section (1) of section 3 by the proprietor of a single-screen cinema equipped with modernized and technological up-gradation and situated within the limits of,-
(i)village panchayats, for a period of seven years; and
(ii)'A', 'B' and 'C' Class Municipal Councils, for a period of five years.
(b)In case of violation of the terms and conditions prescribed by the State Government under clause (a), the exemptions shall be liable to be withdrawn and the duty shall be levied and collected with effect from the date of commencement of the exemption at the rate specified in clause (c) of sub-section (1) of section 3, alongwith the interest leviable at the rate specified in section 9B.]
(14)[ 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 tenth day of the every calendar month, by the proprietor of every Go-carting centre to the State Government, the entertainment duty in respect of each car at the rate of Rs. 2,000 per car per month.
(15)Notwithstanding anything contained in clause (b) of Sub-section (1) or subsection (4) or in any other provisions of this Act, there shall be levied and paid, by the tenth day of every calendar month, by the proprietor of every Direct-to-Home (DTH) Broadcasting service, to the State Government, the entertainments duty, per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of a set top box or any other apparatus attached to it for securing transmission through Direct-to-Home (DTH) Broadcasting service at the rates specified for the area in the Table below:-] [Sub-sections (14) to (17) were added by Maharashtra 20 of 2002, Section 3(c) (w.e.f. 1.5.2002).][Table] [TABLE was substituted by Maharashtra 16 of 2006, (w.e.f. 1.6.2006).]
Serial No. Area Amount of entertainment duty per televisionset per month (Rupees)
(1) (2) (3)
1 Within the limits of Municipal corporations andCantonments. 45
2 Within the limits of 'A' and 'B' classMunicipal Councils. 30
3 Within the limits any other areas not coveredby entries 1 and 2 above. 15]
(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.
(17)Notwithstanding anything contained in clause (b) of sub-section (1) or sub-section (2) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calender month, by the proprietor of every discotheque [or pub] [Sub-sections (14) to (17) were added by Maharashtra 20 of 2002, Section 3(c) (w.e.f. 1.5.2002).] in the State, to the State Government, the entertainment duty in respect of such discotheque [or pub] [These words were inserted by Maharashtra 22 of 2010, Section 3(4)(a), (w.e.f. 2.8.2010).] at the rate and as per the category, as specified in the TABLE below:] [Sub-section (13A) was Inserted by Maharashtra 6 of 2013, Section 3 (w.e.f. 22-2-2013).][Table] [TABLE was substituted by Maharashtra 22 of 2003, Section 3(f), (w.e.f. 14.5.2003).]
Serial No. Category Amount of entertainment duty to be paid inadvance Per month (in rupees)
(1) (2) (3)
1 Within the limits of Brihan Mumbai Municipal Corporation,– 2,00,0001,00,000
(a) discotheques in the Five Star Hotels;
(b) discotheques situated at places other thanin the Five Star Hotels.
2 Outside the limits of Brihan Mumbai MunicipalCorporation,– 1,00,00050,000.]
(a) discotheques in the Five Star Hotels;
(b) discotheques situated at places other thanin the Five Star Hotels.
[3 [Entries 3 and 4 were added by Maharashtra 22 of 2010, Section 3(4)(b), (w.e.f. 2.8.2010).] Within the limits of Brihan Mumbai MunicipalCorporation, – 2,00,0001,00,000
(a) pub in the Five Star Hotel;
(b) pub situated at a place other than the FiveStar Hotel.
4 Outside the limits of Brihan Mumbai MunicipalCorporation,– 1,00,00050,000.]
(a) pub in the Five Star Hotel;
(b) pub situated at a place other than the FiveStar Hotel.
(18)[ Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions of this Act, no duty shall be levied in respect of the Government Sponsored Cultural Festival.
(19)
(a)Notwithstanding anything contained in any other provisions of this Act, but subject to the terms, and conditions specified in clause (b), on and with effect from the date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 2009, there shall be levied, and paid by the proprietor of a Tourism Project to the State Government the entertainment duty in respect of any such Tourism Project as follows, namely:-
(i)for the period of first five years, seven years and ten years from the date of commencement of the Tourism Project situated in Zone A, Zone B and Zone C, respectively, no duty;
(ii)for the next period from the sixth year, eighth year and eleventh year from the date of commencement of the Tourism Project situated in Zone A, Zone B and Zone C, respectively, full amount of entertainment duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, any other sub-section of section 3, applicable to the type of entertainment provided in the said Tourism Project, from time to time;
Provided that, the entertainment duty leviable shall also be subject to . the provisions of sub-section (2) of section 3, wherever applicable.Explanation. - For the purposes of this sub-section,-
(i)the date on which the eligibility certificate is issued by the Tourism Development Corporation under the Tourism Policy-2006, shall be deemed to be the date of commencement of the said Tourism Project;
(ii)the change in the management of Tourism Project, or the change in the name of the Tourism Project shall not be construed as afresh commencement of the Tourism Project.
(b)The concession in entertainment duty as provided under clause (a) shall be available to the proprietor of the Tourism Project subject to the following terms and conditions, namely-
(i)the Tourism Project situated in Zone A, Zone B and Zone C, shall be continued for a period of ten years, fourteen years and twenty years, respectively;
(ii)the facilities provided in the Tourism Project, as specified in the Tourism Policy-2006, shall not be discontinued or curtailed without the prior permission of the State Government;
(iii)there is no violation of the terms and conditions specified as per the Tourism Policy-2006.
(c)In case of violation of condition (i), (ii) or (iii) of clause (b), the concession shall be liable to be withdrawn and the entertainment duty shall be levied and collected from the date of commencement of the Tourism Project, at the rate specified in, clause (b) of sub-section (1), or, as the case may be, any other sub-section of section 3, applicable to the type of entertainment provided, from time to time, in the said Tourism Project alongwith the interest leviable at the rate specified in section 9B:
Provided that, if for any reason the concerned Tourism Project was not continued for the prescribed period, the entertainment duty shall be levied and collected from the date of commencement of the Tourism Project, at the rate specified in, clause (b) of sub-section (1), or, as the case may be, any other sub-section of section 3, applicable to the type of entertainment provided, from time to time, in the said Tourism Project alongwith the interest leviable at the rate specified in section 9B.Explanation. - For the purpose of this sub-section,-
(a)Zone A shall comprise of the area falling within the limits of Mumbai Suburban District, Mumbai, Navi Mumbai, Thane and Pune Municipal Corporations and Pimpri-Chinchwad Municipal Corporation;
(b)Zone B shall comprise of all other areas falling within the limits of all Municipal Corporations not included in Zone A and areas falling in 'A' Class Municipal Councils;
(c)Zone C shall comprise of all other areas within the limits of all districts of the Maharashtra State not included in Zone A and Zone B.]