Section 4 in The Maharashtra Entertainments Duty Act, 1923
4. Method of levy.
- [(1) Save as otherwise provided by this act, no person other than a person who has to perform some duty in connection with an entertainment or a duty imposed upon him by any law, shall be admitted to any entertainment [except with a valid printed ticket or complimentary ticket.] [This sub-section was substituted for the original by Bombay 38 of 1950, Section 4.]][Every proprietor of any entertainment in respect of which the entertainment duty is payable under section 3, shall apply to the prescribed officer by the fifteenth day of January of every calendar year, to allow him to pay the entertainment duty due and payable, and the prescribed officer may, on receipt of such application, allow the proprietor, on such conditions as the [local authority] [This portion was substituted by Maharashtra 20 of 2002, Section 5(a), (w.e.f. 1.5.2002).] may specify by general or special order issued in that behalf to pay the amount of entertainment duty due];(a)by a consolidated payment of a percentage, top be fixed by the [[local authority] [The words 'Provincial Government' were substituted for the words 'Governor in Council' by the Adaptation of Indian Laws Order in Council.]], of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the duty;(b)in accordance with returns of the payments for admission to the entertainment and on account of the duty;(c)in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted;[Provided that, the [local authority] [This proviso was added by Maharashtra 11 of 1984, Section 6.] may suo motu, by general or special order in the Official Gazette, direct the proprietor of any entertainment or class of entertainment to pay the amount of duty due, in accordance with the returns or the results recorded by any mechanical contrivance referred to in clauses (b) and (c), as the case may be.][Provided further that the prescribed officer may within fifteen days from the date of receipt of the application as aforesaid reject the application after giving an opportunity of being heard to the applicant and recording reasons for such rejection.] [This proviso was added by Maharashtra 20 of 2002 Section 5(b), (w.e.f. 1.5.2002).](3)The Provisions of sub-section (1) of this section and of section 5 shall not apply to any entertainment in respect of which the duty due is payable in accordance with the Provisions of Sub-section (2).
