Section 4E(2) in The Maharashtra Entertainments Duty Act, 1923
(2)Where the collection of entertainment duty on cable television (including entertainment duty leviable on Direct-to-Home (DTH) Broadcasting service, has been so leased or where an agent is so appointed, any person employed by the lessee or the agent shall, subject to the conditions of the lease or, as the case may be, the agreement of agency, exercise the powers and perform the duties conferred on and imposed upon the officers and employees of the [local authority] [Substituted 'State Government' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] authorized to collect the entertainment duty on cable television including entertainment duty leviable on Direct-to-Home (DTH) Broadcasting service under this Act or the rules made thereunder, after they are duly authorized by the prescribed officer, in that behalf.
