Section 3(5) in The Maharashtra Entertainments Duty Act, 1923
(5)(a)Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act but subject to the provisions of clause (b), on and with effect from the 25th December, 1989, there shall be levied and paid by the proprietor to the State Government, the entertainments duty in respect of an amusement park in the following manner, namely:-(i)for the first three years from the date of commencement of the amusement park, no duty;(ii)for the subsequent two years, at the rate of fifty per cent of the rate of duty leviable under clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3;(iii)from the sixth year, full amount of entertainments duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3.Explanation. - For the purpose of this sub-section,-(i)the date on which an amusement park is opened to the public for admission shall be deemed to be the date of commencement of the amusement park;(ii)the change in the management of the amusement park or the change in the games or rides in the amusement park shall not be construed as a fresh commencement of the amusement park.(b)The concession of duty under clause (a) shall be available to the proprietor of an amusement park if, and only if, the amusement park 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 of the amusement park at the rates specified in clause (b) of sub-section (1) or as the case may be, subsection (2) of section 3 and the proprietor shall be liable to pay the same.
