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[Cites 0, Cited by 0] [Section 3(5)] [Section 3] [Entire Act]

State of Maharashtra - Subsection

Section 3(5)(b) in The Maharashtra Entertainments Duty Act, 1923

(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.