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

State of Maharashtra - Subsection

Section 3(8) in The Maharashtra Entertainments Duty Act, 1923

(8)[ Notwithstanding anything contained in clause (a) of sub-section (3) or any other provisions of this act, for a period of [two years and three and half months] [Sub-sections (6), (7) and (8) were added by Maharashtra 49 of 1994, section 3(3).] commencing from the 16th September, 1994 and ending on the [31st December, 1996] [These figures, letters and words were substituted for the figures, letters and words '15th September, 1996' by Maharashtra Order 14 of 1996, Section 2(b)(ii).], in lieu of the tax payable under clause (a) of sub-section (3) in the case of exhibition by cinematograph including video exhibition but excluding 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 and situated in the areas specified in column (1) of the said Table the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the [local authority] [Substituted 'State Government,' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.] every week as specified in the corresponding entry in column (3) thereof.]
Area Type of exhibition of Cinema Amount of duty
(1) (2) (3)
Within the limits of the areas of–    
I. (A) All Municipal Corporations, MunicipalCouncils of Bhiwandi and Ulhasnagar, Cantonments of Pune,Solapur, Dehu Road, Deolali, Kamptee and Kirkee. Video exhibition 20 per cent, of the gross collection capacityfor a show multiplied by 90 per cent of the shows actually held.
(B) Cities and towns having population of onelakh fifty thousand and above Permanent, quasi permanent and touring cinemaswith roof over it and video exhibitions. 20 per cent, of the gross collection capacityfor a show multiplied by 85 per cent, of the shows actually held.
Touring cinemas Open to sky. 20 per cent, of the gross collection capacityfor a show multiplied by 75 per cent, of the shows actually held.
II. Cities and towns having population of abovetwenty-five thousand but below one lakh fifty thousand. Permanent, quasi permanent and touring cinemaswith roof over it and video exhibitions. 15 per cent, of the gross collection capacityfor a show multiplied by 80per cent, of the shows actually held.
Touring cinemas open to sky. 15 per cent, of the gross collection capacityfor a show multiplied by 65 per cent, of the shows actually held.
III. Any other areas with population uptotwenty-five thousand and below. Permanent, quasi permanent and Touring cinemaswith roof over it and video exhibitions, 10 per cent, of the gross collection, capacityfor a show multiplied by 75 per cent, of the shows actually held.
Touring cinemas open to sky. 10 per cent, of the gross collection, capacityfor a show multiplied by 60 per cent, of the shows actuallyheld.]