Section 3(12) in The Maharashtra Entertainments Duty Act, 1923
(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)].
