Section 7 in The Maharashtra Entertainments Duty Act, 1923
7. Power to make rules.
(1)The [ [State] [The words 'Provincial Government' were substituted for the words 'Governor in Council' by the Adaptation of Indian laws order in Council.] Government] may make rules for securing the payment of the entertainments duty and generally for carrying into effect the provisions of this Act, and in particular -(a)[* * *] [Clauses (a) and (e) were deleted by Maharashtra 7 of 1987, Section 10(a).](b)for the use of tickets covering the admission of more than one person and the calculation of the duty thereon; and for the payment of the duty on the transfer from one part of a place of entertainment to another and on payments for seats or other accommodation;(c)for controlling the use of mechanical contrivances (including the prevention of the use of the same mechanical contrivance for payments of a different amount), and for securing proper records of admission by means of mechanical contrivances;(cc)[* * *] [Clause (cc) was deleted by Bombay 38 of 1950, Section 6.](d)for the-checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments in respect of which the duty due is payable in accordance with the provisions of section 4, subsection (2); [and for requiring such proprietors to furnish security for payment of duty under sub-section (2) of section 4 and prescribing conditions for forfeiture of such security;] [These words were added by Bombay 25 of 1954, Section 5(1).](da)[ for manner of serving notice under sub-section (2) of section 4B, and for the procedure to be followed for best judgment assessment under that section;] [Clause (da) was inserted by Maharashtra 17 of 1967, Section 5(1).][* * *] [Clauses (a) and (e) were deleted by Maharashtra 7 of 1987, Section 10(a).](f)[ for prescribing the conditions and form for payment and remission of duty payable under sub-section (3) of section 3;] [Clause (f) was substituted for the original, by Maharashtra 7 of 1987, Section 10(b).](g)for the presentation and disposal of applications for exemptions from payment of the entertainments duty or for the refund thereof; and(h)[ for the exemption from entertainments duty or from part or class thereof of soldiers, sailors and airmen belonging to the defence forces of any nationality when attending an entertainment either in uniform, or subject to production of identity card, in civilian dress;] [This clause was substituted for the original by Maharashtra 11 of 1984, Section 9.](i)[ for the issue of passes by a proprietor of a place of entertainment for the admission to the place of entertainment of officers who have to perform any duty in connection with the entertainment or any other duty imposed upon them by law.] [This clause was added by Bombay 41 of 1958, Section 3(f).](j)[ collection of entertainment duty on cable television including Direct-to-Home (DTH) Broadcasting service by public auction.] [Clause (j) was added by Maharashtra 20 of 2003, Section 7. (w.e.f. 1.5.2002).](k)[ for prescribing the terms and conditions for exemption of duty under sub-section (13A) of section 3.] [Clause (k) was inserted by Maharashtra 6 of 2013, Section 4 (w.e.f. 22-2-2013).](2)If any person acts in contravention of, or fails to comply with, any such rules, he shall, on conviction, [be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.] [These words were substituted for the original by Maharashtra 25 of 1984, Section 5(2).](3)Such rules shall be made after previous publication.(4)[ Every rule made under this section shall be laid as soon as may be after it is made before each House of the State legislature while it is in session of a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, and notify such decision in the Official Gazette, the rule shall from the date of publication of such notification have effect only in such modified form or be of no effect, as the case may be; so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.] [Sub-section (4) was added by Maharashtra 17 of 1967, Section 5(2).]
