Section 3(5A)(b) in The Maharashtra Entertainments Duty Act, 1923
(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.]"