Section 3A in The Maharashtra Entertainments Duty Act, 1923
3A. [ Duty on complimentary tickets. [Section 3A was inserted by Bombay 38 of 1950, Section 3.]
- There shall from the 1st day of April, 1951 be levied and paid to the [local authority] [Clause (18) and (19) were added by Maharashtra 2 of 2010, Section 3(6), (w.e.f. 31.8.2009).] on every complimentary ticket issued by the proprietor the entertainment duty at the appropriate rate prescribed under section 3, [***] [Deleted 'and a surcharge provided by section 3AA' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.], as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.]
