Section 2 in The Maharashtra Advertisements Tax Act, 1967
2. Definitions.
- In this Act, unless the context requires otherwise,-(a)"business" in relation to a proprietor means so much of his business as a proprietor as is concerned with exhibition of advertisements at his place of entertainment;(b)"cinematograph" includes any apparatus for the representation of moving pictures or series of pictures;(c)"place of entertainment" means a place licensed under the Bombay Cinemas Regulation Act, 1953;(d)"film" means a cinematograph Film;[(d-1) "population "means the population as ascertained at the last preceding census of which relevant figures, whether provisional or final, have been published;] [Clause (d-1) was inserted by Maharashtra 17 of 1992, Section 3(a).](e)"proprietor" in relation to a place of entertainment includes any person responsible for, or for the time being in charge of, the management thereof.[(e-1) "trailer of a feature film" means series of short extracts from a film or television programme, shown in advance to advertise of it.] [Clause (e-1) was Inserted by Maharashtra 17 of 1992, Section 3(b).]
