State of Maharashtra - Act
The Maharashtra Entertainments Duty Act, 1923
MAHARASHTRA
India
India
The Maharashtra Entertainments Duty Act, 1923
Act 1 of 1923
- Published on 13 January 1923
- Commenced on 13 January 1923
- [This is the version of this document from 13 January 1923.]
- [Note: The original publication document is not available and this content could not be verified.]
1. Short title, extent and operation.
2. Definitions.
- In this Act, unless there is anything repugnant in the subject or context,-[(a-1) "amusement park" means a place wherein various types of amusements including games or rides or both [but excluding exhibition by cinematograph and video exhibition] [These clauses were inserted by Maharashtra 10 of 1993 Section 2(1).] are provided fairly on permanent basis, on payment for admission;(a-2) "antenna" means an apparatus which receives television signals which enable viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for exhibition of films or moving pictures or series of pictures, by means of transmission of television signals by wire where subscribers' television sets at the residential or non-residential place are linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, on payment by the connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;][(a-3) "Award Function" means the award distribution programme organised by the representative bodies of the Film or Television Industry or Media organisations with intermittent performance of songs or dances or other performances or such other award function as the State Government may, by notification in the Official Gazette, specify in this behalf;] [Clause (a-3) was inserted by Maharashtra 2 of 2010, Section 2(a), (w.e.f. 31.8.2009).](a)[ "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, [or, in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television, [or Direct to Home (DTH) Broadcasting Service] [Clause (a) was substituted for the original, Maharashtra 11 of 1984, Section 3(a).] for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever] [but does not include magic show] [These words were inserted by Maharashtra 49 of 1994, Section 2(2).] [and temporary amusement including games and rides] [These words were added by Maharashtra 13 of 1999, Section 2(a) (w.e.f. 25.1.1999).].Explanation. - For the purposes of this clause,-(i)[ the expression "exhibition" includes any exhibition by cinematograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it or cable television;] [Clause (i) was substituted for the original by Maharashtra 10 of 1993, Section 2(b).](ii)the expression "game" includes video games which are played with the aid of' machine which is operated electronically or mechanically or electro mechanically for the purposes of entertainment or [otherwise; and] [These words were substituted for the word 'otherwise' by Maharashtra 13 of 1999, Section 2(b)(ii) (w.e.f. 25.1.1999)](iii)[ the expression "temporary amusement means" the amusement rides and games which are not provided on fairly permanent basis like in amusement park as defined in clause (a-1) of section 2 read with clause (b) of sub-section (5) of section 3.] [Entry (iii) added by Maharashtra 13 of 1999, Section 2(b)(iii), (w.e.f. 25.1.1999).][(a-a1) "bowling-alley" means a building housing a hardwood lane or lanes or lane or lanes made of any other material for bowling or an enclosed ground or part of ground having hardwood lane or lanes or lane or lanes made of any other material for playing any of the several games in which balls are rolled down an alley at an object or group of objects or pins;] [Sub-Clause (a-a1) was inserted by Maharashtra 28 of 2000, Section 2(i) (w.e.f. 1.4.2000).];[(a-a) "cable television" means a system organised on payment by a connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber's television set is linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder;] [Clause (a-a) was inserted by Maharashtra 10 of 1993, Section 2(b).](b)[ "payment for admission" [in relation to the levy of entertainments duty,] [This clause was substituted for the original by Bombay 13 of 1931, Section 2.] includes-](i)any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required,(ii)any payment for seats or other accommodation in a place of entertainment,(iii)any payment for a programme or synopsis of an entertainment, [* *] [The word 'and' was deleted by Bombay 25 of 1984, Section 3(a).][(iii-a) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get; [* *] [Sub-clause (iii-a) was inserted by Bombay 25 of 1984, Section 3(b).] ](iv)[ any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make, in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admissions; [Clause (iv) and (v) were substituted for clause (iv) Maharashtra 11 of 1984, Section 3(b)(ii).](v)any payment made by a person for admission to a video exhibition irrespective of whether any eatables or beverages or both are or are not provided to him against such payment;](vi)[ any payment made by a person by way of contribution or subscription or installation connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television.] [Sub-clause (vi) was inserted by Maharashtra 10 of 1993, Section 2(4)(a).](vii)[ any payment made by a person to the proprietor of a Direct-to-Home (DTH) Broadcasting service by way of contribution, subscription, installation or connection charges, or any other charges collected in any manner whatsoever for Direct-to-Home (DTH) Broadcasting service with the aid of any type of set top box or any other instrument of like nature which connects television set at a residential or non-residential place of a connection-holder directly to the Satellite;] [Entry (vii) was added by Maharashtra 20 of 2002, Section 2(b)(iii), (w.e.f. 1.5.2002).]; [and] [This word was added by Maharashtra 22 of 2003, Section 2(b), (w.e.f. 1.7.2003).](viii)[ any payment made by way of sponsorship amount for a programme which is organised only for invitees, without selling tickets;] [Entry (viii) was added by Maharashtra 22 of 2003, Section 2(c), (w.e.f. 1.7.2003).]Provided that, where regular tickets are not issued by the proprietor for admission to a video exhibition and the amount charged to a person admitted to the exhibition is inclusive of the price for any eatables or beverages or both, then seventy-five per cent of such amount shall be deemed to be payment for such admission:[Provided further that, [subject to the provisions of sub-section (13) of section 3] [This proviso was added by Maharashtra 49 of 1984, Section 2(4)(b).] any payment not exceeding [seven rupees in case of ordinary and air-cooled cinemas and nine rupees in case of air-conditioned cinemas] [These words were substituted for the words 'five rupees in case of ordinary and air-cooled cinemas and six rupees in case of air-conditioned cinemas' by Maharashtra 6 of 2013, Section 2(a)(i), (w.e.f. 22-2-2013).] per ticket if charged by the proprietor towards service charges separately and the proprietor shows to the satisfaction of the prescribed officer as defined in the rules made under this Act that the amount of such service charges is spent by him towards maintenance and providing facilities and safety measures in the permanent cinema [or quasi-permanent cinema] [These words were inserted by Maharashtra 10 of 1993, Section 2(3)(a)(ii).] in addition to those required under the provisions of the Bombay Cinemas (Regulations) Act, 1953 and the Maharashtra Bombay Cinemas (Regulation) Rules, 1966, or any other law for the time being in XI of force, such service charges shall not be included in the payment for admission.][Provided also that, the proprietor shall submit, before the 30th September every year, to the prescribed officer the audited accounts of the service charges collected and spent by him towards maintenance and providing facilities and safety measures as provided in the second proviso. The proprietor shall be allowed to carry forward unspent amount of service charges for [four financial years] [This proviso was added by Maharashtra 22 of 2003, Section 2(f), (w.e.f. 14.5.2003).] immediately following the financial year in which the amount has remained so unspent. If the prescribed officer on perusal of the accounts is satisfied at the end of the admissible period for which the proprietor is allowed to carry forward the unspent amount of the service charges or part thereof, that, the said amount has not been spent towards the maintenance and providing facilities and safety measures as provided in the Second Proviso, then the said amount of service charges or part thereof not so spent shall be included in the payment for admission and thereupon, the provisions of sub-sections (2) to (5) of section 4-B shall, mutatis mutandis, apply for the purpose of assessment of the entertainments duty at the rate specified in clause (c) of sub-section (1) or clause (a) of sub-section (3) of section 3 of this Act.][Provided also that, the Proprietor shall be allowed to set off the amount spent in a financial year in excess of the amount collected as service charges in that financial year towards maintenance and for providing facilities and safety measures as provided in the second proviso, against the amount of the service charges which will be collected during the next four financial years immediately following the financial year in which the excess amount is spent;] [Substituted by Maharashtra 20 of 1998, Section 2(b) (w.e.f. 1.5 1998).][Provided also that, any payment not exceeding [one rupee] [This fifth proviso was added by Maharashtra 4 of 2004 (w.e.f. 9.4.2004) vide M.G.G. 4-B. Extra Page 282).] per ticket if charged by the proprietor of a touring cinema towards service charges, separately and the proprietor of such touring cinema shows to the satisfaction of the prescribed officer (as defined in the rules made under this Act), that such payment made is spent by him during the license period towards maintenance and providing facilities and safety measures in such touring cinema, as specified by the State Government (by notification in the Official Gazette issued in this behalf,) in addition to those required under the provisions of the Bombay Cinemas (Regulation) Act, 1953 and the Maharashtra Cinemas (Regulation) Rules, 1966, or any other law for the time being in force, in that case such payment towards service charges shall not be included in the payment for admission, subject to the condition that the proprietor of such touring cinema shall submit, to the prescribed officer within a period of one month from the date of expiry of licence period, the audited accounts of the service charges collected and spent by him towards the maintenance and for providing the additional specified facilities and safety measures for such touring cinema.].[Provided also that, any payment of [one rupee] [This proviso was added by Maharashtra 2 of 2010, Section 2(b)(ii) (w.e.f. 31.8.2009).] per ticket if charged by the proprietor of a permanent or quasi-permanent cinema having computerised ticket terminal network with the help of information technology through satellite, towards additional service charges, separately, in that case, such payment towards additional service charges shall not be included in the payment for admission;][Explanation. - For the purposes of this sub-clause any expenditure incurred by any co-operative society including a co-operative housing society or by the management of, any factory, hotel, lodge, bar, permit room, pub, or by a person of group of persons, for the purchase of any type of antenna or any other apparatus for securing transmission through the cable network or cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be, the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television.] [Explanation was inserted by Maharashtra 20 of 1998, Section 2(a) (w.e.f. 1.5.1998).];[(b-1) "pool game" means a game played on a Pool Table or Billiard Table or any Table by whatever name called or by whatever way described, with a long stick called a cue, a cue ball and designated number of object balls. Each player using the cue ball will pocket the object balls in any order or combination or in any manner or method; [Clauses (b-1), (b-2) were inserted by Maharashtra 3 of 2000, Section 2(1), (w.e.f. 1.6.1999).](b-2) "Pool Parlour" means a place of entertainment wherein one or more tables are provided for playing pool-game for which persons are required to make a payment in any manner or form;];(c)[ "Proprietor", in relation to an entertainment, includes any person- [Clause (c) was substituted for the original by Maharashtra 11 of 1984, Section 3(c).](i)responsible for the management thereof, or(ii)connected in whatsoever manner with the organisation of the entertainment, for any duration whatsoever, or(iii)charged or entrusted or authorized with the work of admission to the entertainment, or(iv)responsible for, or for the time being in charge of, the management of an entertainment, whether or not he has obtained licence, if any, for a place of such entertainment under any law for the time being in force;](v)[ responsible for, or for the time being in charge of, management of providing cable connections from any type of antenna or cable television;] [This clause was added by Maharashtra 10 of 1993, Section 2(5).](va)[ or a partnership firm, body corporate or a company registered under the Companies Act, 1956, having licence to provide Internet Protocol Television Service;] [Sub-clause (va) was inserted by Maharashtra 22 of 2910, Section 2(1)(i), (w.e.f. 2.8.2010).](vi)[ responsible for, or for the time being in charge of, the management of pool-parlour;] [Entry (vi) was added by Maharashtra 3 of 2000, Section 2(2) (w.e.f. 1.6.1999).](vii)[ responsible for, the time being in charge of, the management of the bowling-alley;] [Entry (vii) was added by Maharashtra 28 of 2000, Section 2(ii) (w.e.f. 1-4-2000).](viii)[ responsible for or for the time being in charge of, the management of any dance bar, [permit room or beer bar with live orchestra, pub] [Entry (viii) was added by Maharashtra 5 of 2001, Section 2(i) (w.e.f. 3.1.2001).] or responsible for organizing performances of western music (Classical, light or instrumental) and dances from western countries including folk dances from western countries, or Indian folk dances such as Ras-Garba, Dandiya, Disco-Dandiya or Rain Dandiya or Ras-Garba or Dandiya, by whatever name it is known];(ix)[ any person, partnership firm, body corporate or a company registered under the Companies Act, 1956, responsible for or for the time being in charge of the management of any Multiplex Theatre Complex; [or] [Entry (ix) was added by Maharashtra 2 of 2002, Section 2(b) (w.e.f. 17.8.2001).](x)[ or a partnership firm, body corporate or a company registered under the Companies Act, 1956, responsible for or for the time-being in charge of, the management of any Go-carting centre; [Entries (x) to (xii) were added by Maharashtra 20 of 2002, Section 2(c)(iii) (w.e.f. 1.5.2002)](xi)or a partnership firm, body corporate or a company registered under the Companies Act, 1956, having ownership of a tourist bus with a video facility;(xii)or a company registered under the Companies Act, 1956, having licence to provide Direct-to-Home (DTH) Broadcasting service by the Government of India under section 4 of the Indian Telegraphy Act, 1985 and the Indian Wireless Telegraphy Act, 1933];(xiii)[ responsible for or for the time being in charge of, the management of any Tourism Project to which the eligibility certificate is issued by the Tourism Development Corporation under the Tourism Policy-2006] [Entry (xiii) was added by Maharashtra 2 of 2010, Section 2(c), (w.e.f. 31.8.2009).],(d)"admission to an entertainment, "includes admission to any place in which the entertainment is held [or any place where from the entertainment is provided by means of cable connection from any type of antenna with a cable network attached to it or cable television; [for Direct to Home (DTH) Broadcasting Service] [These words were added by Maharashtra 10 of 1993, 2(6).][[***] [Clause (d-1) and (d-2) were inserted by Maharashtra 7 of 1987, Section 2(a).](d-2) "Commissioner"' means the Commissioner of a division appointed under section 6 of the Maharashtra Land Revenue Code, 1966](e)[ "complimentary ticket"' means a ticket or pass for admission to an entertainment free of any payment or at reduced rate of payment for such admission;] [Clause (e) was substituted for the original by Maharashtra 38 of 1950, Section 2.][(e-e) "dance bar" means and includes any bar or permit-room where alongwith serving liquor, for entertainment, any type of dance is also performed to the tune of any type of music;] [Clause (e-e) was added by Maharashtra 5 of 2001, Section 2(c) (w.e.f. 3.1.2001).][(e-e1) "Direct-to- Home (DTH) Broadcasting service" means a system of distribution of multi channel television programmes in Ku Band by using a Satellite system, by providing television signals direct to the subscriber's premises without passing through an intermediary such as cable operator; [Clause (e-e1) was inserted by Maharashtra 20 of 2002 Section 2(e) (w.e.f. 1.5.2002).]Explanation. - For the purposes of this clause and clause (g-1A) "Ku Band" ordinarily means the 11.7-12.7 Ghz (Gigahertz) frequency band which splits into two segments, viz. the first having the frequency of 11.7-12.2 Ghz. Known as FSS (Fixed Satellite Service) and the other having the frequency of 12.2-12.7 Ghz. Known as BSS (Broadcasting Satellite Service), or it may have such other band width as may be approved by the Government of India from time to time."];[(e-e2) "Internet Protocol Television" means broadcasting of television channels through telephone network with the help of Internet Protocol network by the Internet Protocol Service Providers who have right to transmit media-programming to their customers;] [Clause (e-e2) was inserted by Maharashtra 22 of 2010, Section 2(2), (w.e.f. 2.8.2010).](f)[ "entertainment duty", or "duty" in respect of any entertainment means the entertainment duty levied under [* *] [Clause (f) was substituted for the original by Maharashtra 7 of 1987, Section 2(b).] section 3;][(f-a1) "Government Sponsored Cultural Festival" means the festival or programme organised, sponsored or co-sponsored by the State Government or the Government Undertaking or an autonomous body or such other cultural festival as the State Government may, by notification in the Official Gazette, specify in this behalf or the cultural festival organised by the educational institution;] [Clause (f-a1) was inserted by Maharashtra 2 of 2003, Section 2(c), (w.e.f. 31.8.2009).][(f-a2) "local authority" means, - [Inserted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](i)a "Municipality" as defined in clause (e) of article 243P of the Constitution ;(ii)a "Zilla Parishads" as constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 ;(iii)"Cantonment Board", as defined in section 3 of the Cantonments Act, 2006 ;(f-a3) "Chief Officer" means a person appointed or deemed to be appointed as Chief Officer under the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 ;(f-a4) "Chief Executive Officer" of the Zilla Parishads means the Chief Executive Officer of a Zilla Parishad appointed under section 94 of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 ;(f-a5) "Chief Executive Officer" of the Cantonment Board means the person appointed as the Chief Executive Officer of a cantonment under the Cantonments Act, 2006 ;(f-a6) "Municipal Commissioner" means the Municipal Commissioner for the Municipal Corporation appointed under the Mumbai Municipal Corporation Act or as the case may be, under the Maharashtra Municipal Corporations Act;.][(f-a) "Multiplex Theatre Complex" means an entertainment-cum-cultural centre which provides,- [Clause (f-a) was inserted by Maharashtra 2 of 2002, Section 2(c) (w.e.f. 17.8.2001).](i)within the limits of Municipal Corporation of Brihan Mumbai not less than four theatres in a complex with minimum total seating capacity of 1250; and(ii)anywhere else in the State, not less than three theatres in a complex with minimum total seating capacity of 1,000,and such other incidental and connected matters and facilities, and multi-entertainment activities and other facilities as specified by Government in this behalf, by notification in the Official Gazette;].[(f-1) "Permanent cinema" or 'quasi-permanent cinema" means a cinema which is licensed as a permanent cinema or a quasi-permanent cinema, as the case may be, under the Maharashtra Cinemas (Regulation) Rules, 1966;] [Clause (f-1) was inserted by Maharashtra 7 of 1987, Section 2(c).][(f-2) "Permit room or beer bar with live orchestra" means and includes any permit room or beer bar where along with serving of liquor, any type of live music is performed for entertainment;] [Clause (f-2) was inserted by Maharashtra 22 of 2010, Section 2(3), (w.e.f. 2.8.2010).](g)[ "Place of entertainment" includes- [Clauses (g), (h), (i), (j) and (k) were added by Maharashtra 11 of 1984, Section 3(d).](i)any addition to the place of entertainment;(ii)a house, building, tent or any other place where the books of account, ticket books and other relevant records pertaining to the entertainment [or pertaining to the management of providing cable connections from any type of antenna or cable television] [or pertaining to the management of providing Direct-to-Home (DTH) Broadcasting service] [These words were inserted by Maharashtra 20 of 2002 Section 2(f) (w.e.f. 1.5.2002)] are kept or are believed to have been kept;][(g-1A) "set top box" means an apparatus connected to a television set at a residential or non-residential place which receives encrypted television signals through dish antenna from satellite directly and provides decrypted television signals to the television set, which enables the viewers to tune into multi channel television programmes on Ku Band, on payment, by the connection-holder, of the charges collected in any manner whatsoever by the proprietor] [Clause (g-1A) was inserted by Maharashtra 20 of 2002. Section 2(g) (w.e.f. 1.5.2002)];[(g-1) "Prescribed"' means prescribed by rules made under this Act;] [Clauses (g-1) and (g-2) were inserted by Maharashtra 7 of 1987, Section 2(b).][(g-g1) "pub"' means and includes permit room or beer bar where along with serving of liquor, any type of music is performed for entertainment;] [Clause (g-g1) was inserted by Maharashtra 22 of 2010, Section 2(4), (w.e.f. 2.8.2010).][(g-g1a) "single-screen cinema" means a place of entertainment not having more than one auditorium with one screen using cinematography projection system having licence under the Maharashtra Cinemas (Regulation) Act, other than Multiplex Theatre Complex;] [Clause (g-g1a) was inserted by Maharashtra 6 of 2013, Section 2(b), (w.e.f. 22-2-2013).](g-2) "Surcharge", means the surcharge on any entertainment [including the exhibition by means of any type of antenna with a cable net work attached to it or cable television] [These words were inserted by Maharashtra 10 of 1993, Section 2(9).] other than exhibition by cinematograph including video exhibition levied under section 3AA;[(g-3) "sponsorship amount" means an amount paid [or value of goods supplied or services rendered or benefits provided] [Clause (g-3) was inserted by Maharashtra 20 of 2002, Section 2(h) (w.e.f. 1.5.2002).] to the organiser of an entertainment programme by the sponsorer in lieu of advertisement of sponsorer's product or his brand name, etc.](h)"ticket" or "season ticket" means a ticket issued by a proprietor of an entertainment for admission for person or persons to an entertainment.;(i)"touring cinema" means an outfit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition, or for giving cinematograph exhibition in local theatres or halls [Whether such theatres or halls are having the roof over them or are open to sky] [These words were added by Maharashtra 10 of 1993, Section 2(10).];[(i-a) "Tourism Development Corporation" means the Maharashtra Tourism Development Corporation limited, a Company registered under the Companies Act, 1956; [Clause (i-a), (i-b) and (i-c) were inserted by Maharashtra 2 of 2010, Section 2(e), (w.e.f. 31.8.2009).](i-b) Tourism Policy-2006" means the Tourism Policy formulated by the Government of Maharashtra, under the Government Resolution, Department of Tourism and Cultural Affairs, No. MTC-2005/2/CR-172/Tourism, dated the 16th December, 2006;(i-c) "Tourism Project" means the following project, which is eligible as an Eligible Units for the incentives under the Tourism Policy-2006, namely:-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).] |
| 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.] |
| 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.] |
| 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.] |
| 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. |
| 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] |
| (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. |
| 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. |
| 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.] |
| 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.] |
| 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.]] |
| 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.] |
| 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.] |
| 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] |
| 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. |
3A. [ Duty on complimentary tickets. [Section 3A was inserted by Bombay 38 of 1950, Section 3.]
- There shall from the 1st day of April, 1951 be levied and paid to the [local authority] [Clause (18) and (19) were added by Maharashtra 2 of 2010, Section 3(6), (w.e.f. 31.8.2009).] on every complimentary ticket issued by the proprietor the entertainment duty at the appropriate rate prescribed under section 3, [***] [Deleted 'and a surcharge provided by section 3AA' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.], as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.]3AA. [ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
***.]| 3AA. [ Surcharge on[payment for admission[on entertainment duty payable] [Section 3AA was inserted by Maharashtra 11 of 1974, Section 3.]or on lump sum duty][* * *] [The words 'and rounding off' were deleted by Maharashtra 7 of 1987, Section 4(c).]-[(1)[There] [Sub-section (1) was substituted for the original by Maharashtra 7 of 1987, Section 4(a).]shall be' levied-(a) under sub-section (1) of section 3 on all payments for admission to every entertainment[other than a water sports activity, an amusement park not being an amusement park which is not continued for ten years as provided by clause (b) of sub-section (5) of section 3] [These words, brackets and figures were substituted for the words, brackets and figures 'other than an amusement park, not being an amusement park which is not continued for ten years as provided by clause (b) of sub-section (5) of section 3' by Maharashtra 31 of 2010, Section 3(a), (w.e.f. 21-12-2010).]exhibition by cinematograph including video exhibition,[and exhibition by cable network[or cable television] [These words were inserted by Maharashtra 20 of 1998, Section 4 (w.e.f. 1.5.1998).][Direct-to-Home (DTH) Broadcasting service[and Discotheque] [These words were inserted by Maharashtra 20 of 2002, Section 4, (w.e.f. 1.5.2002).][Exhibitions, music and Dance performances and Fashion shows] [These words were added by Maharashtra 22 of 2003, Section 4(iv), (w.e.f. 14,5.2003)]a surcharge at the rate of 5 per cent, where the payment for admission does not exceed one rupee, and in all other cases at the rate of 10 per cent:[(a-1) under the third proviso to clause (b) of sub-section (1) of section 3 in respect of water sports activity on the entertainment duty payable, a surcharge at the rate of 10 per cent;] [This clause was inserted by Maharashtra 31 of 2010, Section 3(b), (w.e.f. 21-12-2010).][* * *] [The proviso was deleted by Maharashtra 49 of 1994, Section 4(b).](b) under sub-section (1A) of section 3, on the lump sum payment of duty a surcharge at the rate of 10 per cent.];[* * *] [Clause (c) was deleted by Maharashtra 20 of 1998, Section 4(b), (w.e.f. 1.5.1998).](2)[* * *] [Sub-section (2) was deleted by Maharashtra 7 of 1987, Section 4(b).](3) [ The proceeds of the surcharge paid according to sub-section (1) shall first be credited to the Consolidated Fund of the State; and subject to the provisions of this Act, after deducting the expenses of collection and recovery as determined by the State Government, shall under appropriation duly made by law in this behalf be entered in, and transferred to, the Health and Nutrition Fund referred to in section 5A of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, and shall, subject to the provisions of that section, be expended in the manner and for the purpose started therein.(4) The amount transferred to the Health and Nutrition Fund under subsection (3) shall be charged on the Consolidated Fund of the State.] [Sub-Sections (3) and (4) were added by Maharashtra 77 of 1975, Section 2.] |
| Section 10 of Maharashtra 11 of 1984, reads as under :-'10. Retrospective levy of duty in respect of touring cinemas, video exhibitions and video(1) Without prejudice to the provisions of sections 3 and 3AA, as. amended by- this Act, on and with effect from the 1st day of January 1984 the entertainments duty and surcharge in respect of touring cinemas, video exhibition and video games shall be leviable and shall be deemed to have been validity leviable at the following rates, as if the amendments and special provisions in so far as such amendments and provisions relate to the levy of duty as consolidated sum of money or lumpsum and payment thereof, in advance in respect of touring cinema, video exhibition, or as the case may be, video game made by the Bombay Entertainments Duty (Amendment) Ordinance, 1983 had not been enacted, namely :-(b) in the case of video games, the entertainments duty at the rates specified in sub-section (1A) of section 3 of the principal Act, and surcharge at the rates specified in clause (b) of sub-section (1) of section 3AA of the Principal Act, as amended by this Act.(2) The proprietor is liable to pay duty and surcharge for the period commencing from the 1st day of January, 1984 and ending on the 31st March, 1984,-(i) in the case of touring cinemas and video exhibition, shall file returns in Form B of the Bombay Entertainments Duty Rules, 1958 before the prescribed officer showing inter alia the particulars of the sale of tickets for each class of accommodation per show and the duty and surcharge due in respect thereof within one month from the date of publication of the Bombay Entertainments Duty (Amendment and retrospective levy of duty) Act, 1984, in the Official Gazette, and subject to the provisions of sub-section (3), pay to the prescribed officer the amount of duty and surcharge due according to such returns in cash or by cheque or by challan which shall accompany such return;(ii) in the case of video games, shall subject to the provisions of sub-section (3), pay the amount of lump sum duty and surcharge due in cash, by cheque or by challan within one month from the date of publication of the Bombay Entertainments Duty (Amendments and retrospective levy of duty) Act, 1984 in the Official Gazette:Provided that at, where any video game machine has remained inoperative and unproductive of any entertainment for any number of days during the period commencing from 1st day of January, 1984 and ending on the 31st March, 1984, the prescribed officer shall, on being satisfied that the machine has so remained inoperative or unproductive, grant to the proprietor of such video game parlour the proportionate remission or refund of duty in respect of the machine so remaining inoperative or unproductive;Provided further that, the burden of proving the fact entitling any such proprietor to claim any such relief shall be upon him.(3) If any proprietor of a touring cinema or video exhibition or video game parlour has paid any duty and surcharge under the provisions of the Bombay Entertainments Duty (Amendment and retrospective levy of duty), Ordinance, 1983, such proprietor shall be entitled to adjust the amount so paid in the returns to be submitted and payment to be made in accordance with such returns under clause (i) of, or while making payment under clause (ii) of sub-section (2), as the case may be, and if any amount so paid is in excess the same shall at his option be refundable to him or be further adjusted towards payment of duty and surcharge due from him from the 1st day of April 1984 onwards under the provision of the Principal Act, as amended by this Act.(4) Nothing in this section shall affect the liability of any such proprietor to pay entertainments duty and surcharge with effect from 1st day of April, 1984 onwards under the principal Act, as amended by this Act. |
4. Method of levy.
- [(1) Save as otherwise provided by this act, no person other than a person who has to perform some duty in connection with an entertainment or a duty imposed upon him by any law, shall be admitted to any entertainment [except with a valid printed ticket or complimentary ticket.] [This sub-section was substituted for the original by Bombay 38 of 1950, Section 4.]][Every proprietor of any entertainment in respect of which the entertainment duty is payable under section 3, shall apply to the prescribed officer by the fifteenth day of January of every calendar year, to allow him to pay the entertainment duty due and payable, and the prescribed officer may, on receipt of such application, allow the proprietor, on such conditions as the [local authority] [This portion was substituted by Maharashtra 20 of 2002, Section 5(a), (w.e.f. 1.5.2002).] may specify by general or special order issued in that behalf to pay the amount of entertainment duty due];(a)by a consolidated payment of a percentage, top be fixed by the [[local authority] [The words 'Provincial Government' were substituted for the words 'Governor in Council' by the Adaptation of Indian Laws Order in Council.]], of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the duty;(b)in accordance with returns of the payments for admission to the entertainment and on account of the duty;(c)in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted;[Provided that, the [local authority] [This proviso was added by Maharashtra 11 of 1984, Section 6.] may suo motu, by general or special order in the Official Gazette, direct the proprietor of any entertainment or class of entertainment to pay the amount of duty due, in accordance with the returns or the results recorded by any mechanical contrivance referred to in clauses (b) and (c), as the case may be.][Provided further that the prescribed officer may within fifteen days from the date of receipt of the application as aforesaid reject the application after giving an opportunity of being heard to the applicant and recording reasons for such rejection.] [This proviso was added by Maharashtra 20 of 2002 Section 5(b), (w.e.f. 1.5.2002).]4A. [Use of Government of Bombay stamps permissible for certain period after 1st May, 1960.]
Deleted by Maharashtra VII of 1987, Section 6.4B. [ Assessment of entertainments duty. [Section 4B was inserted by Maharashtra 17 of 1987, Section 3.]
4C. [ Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive. [Section 4C was inserted by Maharashtra 11 of 1984, Section 7.]
4D. [ Remission or refund in respect of a car in Go-carting Centre, remaining inoperative and unproductive. [Sections 4D and 4E were inserted by Maharashtra 20 of 2002, Section 6 (w.e.f. 1-5-2002).]
4E. Collection of duty on cable television through public auction or agent.
5. Punishment for non-compliance with section 4.
- If any person is admitted [* *] [The words 'for payment' were deleted by Bombay 38 of 1950, Section 5.] to any place of entertainment and the provisions of section 4 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each offence to [a fine of not less than rupees five hundred and not more than rupees one thousand] [These words were substituted for the words 'a fine which may extend to rupees five hundred' by Maharashtra 7 of 1987, Section 8.] and shall be liable to pay any duty which should have been paid.5A. [ Punishment for non-compliance with other provisions. [Section 5A was inserted by Bombay 41 of 1958, Section 3(e).]
- Any person who contravenes any of the provisions of this Act for which no other punishment has been provided for in this Act, shall on conviction, [be punished with imprisonment for a term which may extend to six months or [with fine of not less than two thousand rupees and not more than five thousand rupees] or with both] .]6. Entertainments for charitable or educational purposes exempted; exemption by [ [State] [The words 'Provincial Government' were substituted for the words 'Governer in Council' by the Adaptation of Indian laws order in Council.] Government].
7. Power to make rules.
8. [ Power to enter place of entertainment for purposes of this Act. [Section 8 was substituted for the original by Maharashtra 7 of 1987, Section 11.]
9. Recoveries.
- Any sum due on account of entertainments duty shall be recoverable as an arrear of land revenue.[[9A. Compounding of offences. [[Section 12 of Maharashtra 11 of 1984 reads as follows:-'12. Penalty for failure to furnish return and make payment If any person fails to furnish return and to make payment of entertainments duty due, if any, to the prescribed officer as required under sub-section (2) of section 10 of this Act, the prescribed officer may impose a penalty on such person as provided in section 9A of the principal Act, as if such failure was an offence committed under the principal Act.']]- [(1) Any officer authorised by the [local authority] in this behalf may recover from any person who has committed or is reasonably suspected of having committed an offence against this Act or the rules made thereunder, by way of composition of such offence -(a)where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to the duty so payable, a sum of [two hundred rupees] [These words were substituted for the words 'money not exceeding five hundred rupees', by Maharashtra 7 of 1987, Section 12(1)(a).] or double the amount of the duty payable, whichever is greater; and(b)in other cases, a sum of [not less than five hundred rupees but not more than two thousand rupees] [These words were substituted for the words 'money not exceeding five hundred rupees' by Maharashtra 7 of 1987, Section 12(1)(b).] .]9B. [ Interest payable on failure to pay duty and composition sum. [Sections 9B, 9C and 9D were inserted by Maharashtra 7 of 1987, Section 13.]
- Where a proprietor fails to pay the amount of duty due under section 3 within the period prescribed or the composition sum fixed under section 9A, he shall be liable to pay to the [local authority], in addition to the amount of duty or composition sum so payable, a penal interest at the rate of 18 per cent, per annum for the first 30 days and at the rate of 24 per cent, per annum thereafter on such amount from the date, such amount became or becomes payable till the amount and interest is fully paid.9C. Refund of excess duty paid.
- Where a proprietor has paid entertainment duty in excess of the duty payable the amount of duty paid in excess shall, on an application made by the proprietor in that behalf, be refunded to him by the [local authority] [Substituted 'Collector' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] after such verification as may be necessary and in such manner as may be prescribed.9D. Recommendation to suspend or cancel licence.
- Where a proprietor is found to have been habitually committing offences under the Act and the rules made thereunder, the [local authority] [Substituted 'Collector' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall, after taking into consideration the gravity of the offence or a series of offences so committed, recommend to the licensing authority appointed under the provisions of the Bombay Cinemas (Regulation) Act, 1953 to initiate action against such proprietor for suspension or cancellation of the cinema licence or the ticket selling licence, as the case may be, granted under that Act to such proprietor, whereupon the licensing authority shall initiate such action against the proprietor.]10. [ Delegation of powers by the [State Government] [For Notification under this section, see Government Notification in the Revenue Department, No. 7230-E, dated the 17th December 1923, published in the Bombay Government Gazette, 1923, Part 1, page 2975.].
10A. [ Appeal and Revision. [Section 10A was inserted by Maharashtra 7 of 1987, Section 14.]
11. [ Bar of certain proceedings. [Sections 11, 12, 13, 14 and Schedule were added by Bombay 41 of 1958, Section 3 (i).]
12. Limitation.
- No suit shall be instituted against the[State Government and local authority] [ Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] and no prosecution, suit or other proceeding shall be instituted against any officer or servant of the [State Government and local authority] [ Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] in respect of any act done or purporting to be done under this Act after six months from the date of the commission of the act.13. [ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
***]| 13. Prohibition of levy of tax on entertainments by local authorities.- (1) Notwithstanding anything contained in any law relating to a municipality, local board, village Panchayat or other local authority, no municipality, local board, village Panchayat or other local authority shall levy any tax on entertainment on which an entertainment duty is leviable under this Act after this Act comes into operation in the area within which the local authority concerned has jurisdiction.(2) Nothing contained in sub-section (1) shall affect the levy by any local authority of a tax at a flat rate per cinema show or performance on cinema shows or performances in accordance with the law enabling the imposition of such a tax.Explanation.- For the purpose of this section, "municipality" means a body specified in the Schedule to this Act. |
14. Repeal and Savings.
- On the commencement of this Act in that part of the State of Bombay to which it is extended by the Bombay Entertainments Duty (Extension and Amendment) Act, 1958, the Central Provinces and Berar Entertainments Duty Act, 1936, the Entertainments Tax Act, 1355F, the Saurashtra Entertainment Duty Ordinance, 1949, and any other law relating to entertainment tax shall, from such commencement in that part, stand repealed:Provided that, such repeal shall not affect -| Schedule(See Section 13)(1) A Corporation constituted under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporation Act, 1949 or the City of Nagpur Corporation Act, 1948, or(2) a Municipality constituted under -(a) the Bombay Municipal Boroughs Act, 1925.(b) the Bombay Municipal Boroughs Act, 1925, as applied to the Saurashtra area and the Kutch area of the State of Bombay.(c) the Bombay District Municipal Act, 1901.(d) The Bombay District Municipal Act, 1901, as applied to the Saurashtra area of the State of Bombay.(e) the Central Provinces and Berar Municipalities Act, 1922, or(f) the Hyderabad District Municipalities Act, 1956, or(3) a Cantonment Board constituted under Cantonments Act, 1924. |
| District | Taluka | Town or village |
| East Khandesh | Parola | Parola |
| Bhadgaon Bhadgaon | Bhadgaon | |
| Jalgaon | Nashirabad |
| District | Taluka or Mahal | Town or Village |
| Kolaba .. | .. Mangaon | .. Goregaon |
| Shriwardhan | .. Shriwardhan. | |
| -do- | .. Borli. | |
| Sudhagad | .. Pali. | |
| Karjat | .. Neral. | |
| -do- | .. Karjat. | |
| Murud | .. Murud | |
| Alibag | .. Revdanda. |
| District | Taluka | Town or Village |
| Poona | Purandhar | Saswad. |
| Heveli | (i) Area of the village Lohogaon (including aerodrome area) | |
| (ii) Khadakwasla (including N.D.A. project area.) |
| District | Taluka | Town or Village | |||||
| 1. | Sholapur | .. | .. | Akalkot | .. | .. | Maindargi. |
| 2. | - Do - | .. | .. | - Do - | .. | .. | Karajagi. |
| 3. | - Do - | .. | .. | - Do - | .. | .. | Mangrul. |
| 4. | - Do - | .. | .. | - Do - | .. | .. | Kini. |
| 5. | - Do - | .. | .. | - Do - | .. | .. | Wagadari. |
| 6. | - Do - | .. | .. | Sangola | .. | .. | Sangola. |
| 7. | - Do - | .. | .. | - Do - | .. | .. | Javale. |
| 8. | - Do - | .. | .. | - Do - | .. | .. | Kole. |
| 9. | - Do - | .. | .. | - Do - | .. | .. | Mahud Bk. |
| 10. | - Do - | .. | .. | Karmala | .. | .. | Karmala |
| 11. | - Do - | .. | .. | Mangalwedha | .. | .. | Borale. |
| 12. | - Do - | .. | .. | - Do - | .. | .. | Machnur |
| 13. | - Do - | .. | .. | - Do - | .. | .. | Andhalgaon. |
| 14. | - Do - | .. | .. | - Do - | .. | .. | Laxmi-Dahiwadi. |
| 15. | - Do - | .. | .. | - Do - | .. | .. | Marwade. |
| 16. | - Do - | .. | .. | - Do - | .. | .. | Bhose. |
| 17. | - Do - | .. | .. | - Do - | .. | .. | Bramhapuri. |
| 18. | - Do - | .. | .. | Madha | .. | .. | Kurduwaid. |
| 19. | - Do - | .. | .. | - Do - | .. | .. | Modnimb. |
| 20. | - Do - | .. | .. | Malsiras | .. | .. | Malsiras. |
| Village or Town | Taluka or Mahal | District | ||||
| Kalwan | .. | .. | Kalwan | .. | .. | Nasik |
| Trimbak | .. | .. | Nasik | .. | .. | - Do - |
| Vihitgaon | .. | .. | - Do - | .. | .. | - Do - |
| Bhalod | .. | .. | Yawal | .. | .. | East Khandesh |
| Varangaon | .. | .. | Bhusawal | .. | .. | - Do - |
| Talwel | .. | .. | - Do - | .. | .. | - Do - |
| Bodwad | .. | .. | - Do - | .. | .. | Do. |
| Pimpalgaon | .. | .. | Pachora | .. | .. | Do. |
| Madha | .. | .. | Madha | .. | .. | Sholapur |
| Mohol | .. | .. | Mohol | .. | .. | Do. |
| Matheran | .. | .. | Kolaba | .. | .. | Kolaba |
| [* [Not printed as the entries pertain to the Gujarat and Mysore States.] | * | *] | ||||
| Dabhol | .. | .. | Dapoli | .. | .. | Ratnagiri |
| Mhapan | .. | .. | Vengurla Peta | .. | .. | Do. |
| Banda | .. | .. | Sawantwadi | .. | .. | Do. |
| [* [Not printed as the entries pertain to the Gujarat and Mysore States.] | * | *] | ||||
| Virar | .. | .. | Bassein | .. | .. | Thana |
| Bhayander | .. | .. | Borivili | .. | .. | Do. |
| Uttan | .. | .. | - Do - | .. | .. | Do. |
| Padgha | .. | .. | Bhiwandi | .. | .. | Do. |
| Vajreshwari | .. | .. | - Do - | .. | .. | Do. |
| Kelwa-Mahim | .. | .. | Palghar | .. | .. | Do. |
| Bordi | .. | .. | Dahanu | .. | .. | Do. |
| Khattalwada | .. | .. | Umbergaon | .. | .. | Do. |
| Belapur | .. | .. | Thana | .. | .. | Do. |
| Naupada | .. | .. | - Do - | .. | .. | Do. |
| [* [Not printed as the entries pertain to the Gujarat and Mysore States.] | * | *] |
| Village | Taluka | District | ||||
| Mithbaon | .. | .. | Deogad | .. | .. | Ratnagiri |
| Harnai | .. | .. | Dapoli | .. | .. | - Do - |