Section 3(13) in The Maharashtra Entertainments Duty Act, 1923
(13)[ (a) Notwithstanding anything contained in any other provisions of,this Act, but subject to the terms and conditions specified in clause (b), on and with effect from the date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 2001, there shall be levied and collected by the State Government from the proprietor of a Multiplex Theatre Complex the duty in respect of any such complex as follows, namely:-(i)for the first three years from the date of commencement of the Multiplex Theatre Complex, no duty;(ii)for the subsequent two years, at the rate of twenty-five per cent, of the rate of duty leviable under clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3);(iii)from the sixth year, full amount of duty leviable at the rate specified in clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3):Provided that, the duty leviable shall also be subject to the provisions of sub-section (2), wherever applicable.Explanation. - For the purposes of this sub-section,-(i)the date on which the Multiplex Theatre Complex is opened to the public for admission shall be deemed to be the date of commencement of the Multiplex Theatre Complex;(ii)the change in the management of Multiplex Theatre Complex, or the change in the name of the complex shall not be construed as a fresh commencement of the Multiplex Theatre Complex.(b)The concession in duty as provided under clause (a) shall be available to the proprietor of the Multiplex Theatre Complex subject to following terms and conditions, namely:-(i)[ during the period of concession covered by clause (a) above, the minimum rates of admission in a multiplex shall be determined by the :-(i)[ Municipal Commissioner, in case of a Municipal Corporation,(ii)Chief Officer, in case of a Municipal Council,(iii)Chief Executive Officer, in case of a Zilla Parishad or a Cantonment Board, as the case may be,]Such minimum rates of admission shall not be less than the prevailing highest rate, excluding the rates of the highest priced fifty seats, in any of the cinema theatres in the district in which multiplex is situated and ' accordingly such minimum rates of admission may be different for morning, matinee and other shows;] [Sub-section (13) was added by Maharashtra 2 of 2002 Section 3 (w.e.f. 17.8.2001).](ii)one theatre in the complex shall be reserved for a total period of not less than one month, in a year, exclusively for Marathi Cinemas;(iii)the proprietor of a complex shall not levy the service charges, till the period of concession under clause (a) is over. After the concession period is over, the proprietor may levy service charges as specified in the second proviso to clause (b) of section 2;(iv)the Multiplex Theatre Complex shall be continued continuously for ten years;(v)no facilities provided in the complex as specified in the notification issued under clause (f-a) of section 2, shall be discontinued or curtailed, without prior permission of the Government.(c)In case of violation of the condition (iv) or (v) of clause (b), the concession shall be liable to be withdrawn and the duty shall be levied and collected from the date of commencement of the Multiplex Theatre Complex, at the rate specified in clause (b) and clause (c) of sub-section (1) or as the case may be, sub-section (3), alongwith the interest leviable at the rate specified in section 9B.(d)If any existing cinema theatre is converted into Multiplex Theatre Complex, by not reducing its original seating capacity and by complying with the provisions of clause (f-a) of section 2, the converted theatre shall also be entitled to concession in the duty as specified in clause (a), subject to the terms and conditions specified in clause (b)].
