Section 2 in The Maharashtra Entertainments Duty Act, 1923
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:-(1)Hotels, Heritage Hotels, Resorts and Health Farms, Health and Wellness Spa and units registered under the Bed and Breakfast Scheme of the Tourism Development Corporation;(2)Motels and wayside amenities;(3)Apartment Hotels or Service Apartments;(4)Water Sports and Amusement Parks;(5)Arts and Crafts Villages;(6)Golf Courses;(7)Camping, Caravanning and Tent Facilities;(8)Aerial Ropeways;(9)Convention Centres;(10)Development of Hill Stations;(11)Adventure Tourism Projects;(12)Houseboats;(13)Eco-Tourism Projects;(14)Museums and Aquariums;(15)Projects approved by the Classification Committee of the Tourism Department of the Government of Maharashtra or the Government of India;](j)"video exhibition" means an exhibition of a cinematograph film or moving pictures or series of pictures organized for a financial gain by playing or-re-playing a [a pre-recorded cassette or disc or both by means of a video cassette player or recorder or video disc player or recorder or any such similar apparatus] [These words were substituted for the words 'a pre-recorded casette by means of video casettee player or recorder', by Maharashtra 10 of 1993, Section 2(11)(a).] either on the screen of a television set or video-scope or otherwise, [other than by means of any type of antenna or cable television] [These words were inserted by Maharashtra 10 of 1993, Section 2(11)(b).] at a residential or non-residential place of entertainment, other than a hotel or a public vehicle, which is or is not licensed under the Bombay Cinemas (Regulation) Act, 1953 and the rules made thereunder or under any law for the time being in force;(k)"video games parlour'" means a place of entertainment where persons are required to make a payment for the purpose of working a machine installed therein which operates electronically or mechanically or electro mechanically.]
