Section 4E(3) in The Maharashtra Entertainments Duty Act, 1923
(3)Subject to the directions, if any, issued from time to time, by the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.], by any general or special order in this behalf, the prescribed officer shall regulate the collection of entertainment duty on cable television including entertainments duty leviable on Direct-to-Home (DTH) broadcasting service, either through such lessee or agent, in such manner and by such procedure as may be prescribed.]
