Section 2(1) in The Collection of Entertainment Duty on Cable Television (including Entertainments Duty leviable or Direct-to-Home (DTH) Broadcasting Service) by Way of Public Auction Rules, 2003
(1)In these rules,-(a)"Act" means the Bombay Entertainments Duty Act, 1923 (Bombay I of 1923);(b)"Agent" means a person appointed for collection of entertainment duty on cable television including entertainment duty on DTH Broadcasting Service;(c)"Cable operator" means a person registered as a Cable Operator under section 3 of the Central Act;(d)"Central Act" means the Cable Television Networks (Regulation) Act, 1995 (Act No. 7 of 1995);(c)"Government" means the Government of Maharashtra in the Department of Revenue and Forests;(d)"Person" means a person as defined in the Central Act;(g)"Territorial Unit" means ordinarily a district or a Municipal Corporation or a Municipal Council or a designated area of a Municipal Corporation or of a Municipal Council or any other area of a district as may be declared by the Government or the Collector from time to time;(h)"Upset price" means a notional aggregate of the entertainment duty leviable on all the cable connections and the duty leviable on Direct-to-Home broadcasting service in a territorial unit.
