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[Cites 0, Cited by 1] [Section 3] [Entire Act]

State of Maharashtra - Subsection

Section 3(3) in The Maharashtra Entertainments Duty Act, 1923

(3)[ (a) In lieu of the tax payable under Clause (c) of sub-section (1) in the case of [* * *] [Sub-section (3) was added by Maharashtra 7 of 1987, Section 3(d).] video exhibition [but excluding exhibition by means of any type of antenna or cable television] [The words 'exhibition by cinematograph including' were deleted by Maharashtra 22 of 2003, Section 3(c)(1)(A) (w.e.f. 14.5.2003).] held in the places of entertainment specified in column (2) of the Table below and situated in the areas specified in column (1) of the said Table, the Proprietor of such exhibition may, subject to such condition as may be prescribed, pay the amount of duty to the state Government every week as specified in the corresponding entry in column (3) thereof.][Table] [TABLE was substituted by Maharashtra 22 of 2003, Section 3(c)(i)(B) (w.e.f. 14.5.2003).]
Serial No. Area Amount of duty
(1) (2) (3)
I. (A) Within the limits of the areas of allMunicipal Corporations, Cantonments of Pune, Solapur, Dehu Road,Deolali, Kamptee and Kirkee; 30 per cent, of the gross collection capacityfor a show multiplied by 72 per cent, of the shows actually held.
  (B) Within the limits of the areas of citiesand towns having population of one lakh fifty thousand and above. 30 per cent, of the gross collection capacityfor a show multiplied by 68 per cent, of the shows actually held.
II Within the limits of the areas of cities andtowns having population above twenty-five thousand but below onelakh fifty thousand. 20 per cent, of the gross collection capacityfor a show multiplied by 72 per cent, of the shows actually held.
III Any other areas with population uptotwenty-five thousand and below. 15 per cent of the gross collection capacityfor a show multiplied by 60 per cent, of the shows actuallyheld.]
Explanation.- For the purpose of this sub-section, "gross collection capacity" in relation to a [Video exhibition] [These words were substituted for the words 'cinematograph exhibition including video exhibition' by Maharashtra 22 of 2003, Section 3(c)(1) (w.e.f. 14.5.2003)] means the notional aggregate of all payments for admission for a show inclusive of the duty leviable under clause (c) of sub-section (1) if all the seats and other accommodation available and provided for the audience in the [Video cinema] [These words were substituted for the word 'Cinema' by Maharashtra 22 of 2003 Section 3(c)(2) (w.e.f. 14.5.2003).] as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.[(a-a) In lieu of the tax payable under clause (c) of sub-section (1), in the case of exhibition by cinematograph but excluding video exhibition and exhibition by means of any type of antenna or cable television held in the places of entertainment specified in column (2) of the Table below, the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the State Government every week as specified in the corresponding entry in column (3) of the said Table.] [Clause (a-a) was inserted by Maharashtra 22 of 2003, Section 3(c)(ii) (w.e.f. 14.5.2003).]
Serial No. Area Amount of Entertainment duty
(1) (2) (3)
1 Within the limits of 'A' Class Municipal Councils. 30 per cent of the houseful tax Capacity of ashow multiplied by the number of shows actually held.
2 Within the limits of 'B' Class Municipal Councils. 24 per cent, of the houseful tax capacity of ashow multiplied by the number of shows actually held.
3 Within the limits of 'C ' Class Municipal Councils. 18 per cent, of the houseful tax capacity of ashow multiplied by the number of shows actually held.
4 All other areas not covered by entries 1 to 3above but, excluding the areas of Municipal Corporations andCantonments. 12 per cent of the houseful tax capacity of ashow multiplied by number of shows actually held.
Explanation. - For the purposes of this sub-section, "houseful tax capacity", in relation to a cinematograph exhibition, means the notional aggregate of the duty for a show leviable under clause (c) of sub-section (1) if all the seats and other accommodations available and provided to the audience in the cinema theatre as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.;
(b)[ The duty leviable under this sub-section shall be recoverable weekly in accordance with the rates specified in column (3) of the Table to clause (a) [or clause (a-a) as the case may be] [Clause (b) was substituted for the original, by Maharashtra 10 of 1993, Section 3(2)(b).] from the proprietor taking into consideration the actual number of shows held by him in each week.]
[Explanation. - For the purpose of this clause, actual number of shows held by the proprietor in a week shall not include the shows of a tax-free film held by him in the week.] [This explanation was added by Maharashtra 49 of 1994, Section 3(2).]
(c)Any proprietor who opts to pay duty under this sub-section shall apply in the prescribed form to the prescribed officer for permission to pay the duty under this sub-section.
(d)After the determination of gross collection capacity of a [Video cinema or houseful tax capacity of a cinema theatre] [These words were substituted for the words 'cinema theatre' by Maharashtra 22 of 2003 Section 3(c) (w.e.f. 14.5.2003)] no change or modification either in the number of seats or accommodation or in the rates of payment for admission to such exhibition shall be made, unless the proprietor has given fifteen days' notice thereof to the prescribed officer and, until the gross collection capacity [of video cinema or houseful tax capacity of a cinema theatre, as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c), (w.e.f. 14.5.2003).] is redetermined the proprietor, shall pay the duty as previously fixed.
(e)No Proprietor of a [Video cinema or a cinema theatre as the case may be] [These words were substituted for the words 'cinema theatre' by Maharashtra 22 of 2003 Section 3(c), (w.e.f. 14.5.2003).] to which this sub-section is applicable shall collect or cause to be collected any amount either by way of duty or otherwise in excess of the payment for admission taken into consideration for calculating the gross collection capacity [or houseful tax capacity, as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c) (w.e.f. 14.5.2003).] of such exhibition.
(f)Notwithstanding anything contained in this sub-section, where a cinematograph film is allowed exemption from, or reduction in, the payment of duty under section 6, the rates of payment for admission shall be reduced in respect of each admission to the extent of the duty exempted or reduced in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay duty as if no exemption or reduction from the payment of duty was made under section 6.
(g)In calculating the reduction in the rates of payment for admission under clause (f), the gross collection capacity [or houseful tax capacity, as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c) (w.e.f. 14.5.2003).] for the purpose of payment of such reduction of duty shall be the same as specified in the explanation to clause (a) [or clause (a-a) as the case may be] [These words were inserted by Maharashtra 22 of 2003, Section 3(c) (w.e.f. 14.5.2003).]
(h)The option permitted under this sub-section shall be exercised once in a calendar year and the proprietor shall not be permitted to withdraw the same during that calendar year.
(i)No proprietor of [video exhibition or cinematograph exhibition as the case may be] [These words were substituted for the words 'Cinematograph exhibition' by Maharashtra 22 of 2003 Section 3(c)(vii), (w.e.f. 14-5-2003).] who fails to pay duty under this sub-section shall conduct such [specified in the table under clause (a) or (a-a,), as the case may be] [These words were substituted by Maharashtra 22 of 2003, Section 3(c)(viii).] unless he gives security of such amount and in such manner as the State Government may, by general or special order, specify for the payment of duty under this sub-section.
(j)Notwithstanding anything contained in this sub-section, in case where no show has been held in the place of exhibition continuously for the entire week, the [local Authority] [Substituted 'Commissioner' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] shall after such enquiry as he may deem necessary and subject to such conditions as may be prescribed, remit the duty payable under this sub-section as relates to the exhibition concerned for the week during which no show has been held.