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State of Maharashtra - Section

Section 14 in The Maharashtra Entertainments Duty Act, 1923

14. Repeal and Savings.

- On the commencement of this Act in that part of the State of Bombay to which it is extended by the Bombay Entertainments Duty (Extension and Amendment) Act, 1958, the Central Provinces and Berar Entertainments Duty Act, 1936, the Entertainments Tax Act, 1355F, the Saurashtra Entertainment Duty Ordinance, 1949, and any other law relating to entertainment tax shall, from such commencement in that part, stand repealed:Provided that, such repeal shall not affect -
(a)the previous operation of the enactments and laws so repealed, or
(b)any penalty or punishment incurred in respect of any offence committed against any of the provisions of the enactments and laws so repealed, or
(c)any investigation, legal proceeding or remedy in respect of such penalty or punishment;
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposesd as if the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 had not been passed:Provided further that anything done or action taken (including notifications issued, authorizations made, powers delegated and exemptions given) by or under the provisions of the enactments and laws so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act and shall until altered, repealed or amended under this act continue in force accordingly but with this modification that the assessment of the duty or tax in respect of any liability therefore incurred in the area concerned before the commencement therein of this Act, shall be made at the rates imposed by or under the enactments and laws repealed and any proceedings pending in any area before any authority under the provisions of the enactments and laws repealed shall on the commencement therein of this Act stand transferred to the corresponding authority under this Act and be disposed of accordingly.[***] [Deleted 'Schedule' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]]
Schedule(See Section 13)(1) A Corporation constituted under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporation Act, 1949 or the City of Nagpur Corporation Act, 1948, or(2) a Municipality constituted under -(a) the Bombay Municipal Boroughs Act, 1925.(b) the Bombay Municipal Boroughs Act, 1925, as applied to the Saurashtra area and the Kutch area of the State of Bombay.(c) the Bombay District Municipal Act, 1901.(d) The Bombay District Municipal Act, 1901, as applied to the Saurashtra area of the State of Bombay.(e) the Central Provinces and Berar Municipalities Act, 1922, or(f) the Hyderabad District Municipalities Act, 1956, or(3) a Cantonment Board constituted under Cantonments Act, 1924.
Notifications(Bombay 1 of 1923)G. N., R. D., No. ENT. 1056, dated 6th March, 1957 (B. G. Part, 4-B., page. 217) - In exercise of the powers conferred by sub-sect:on (2) of section 1 of the Bombay Entertainments Duty (Amendment) Act, 1956, (Bombay LIII of 1956), the Government of Bombay hereby appoints 1st April, 1957 as the date on which the Act shall come into force.G. N., R. D., No. ENT. 1061/24916-N. dated 11th August, 1962 (M. G., Part 4-B, page 2640) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Entertainments Duty (Amendment) Act, 1962 (Maharashtra 25 of 1962), the Government of Maharashtra hereby appoints the 7th day of September, 1962, to be the dam on which the said Act shall come into force.G. N., R. & F. D., No. ENT. 1067-N. dated 26 August, 1967 (M. G., Part 4-B, page 2126) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Entertainments Duty (Amendment) Act, 1967 (Maharashtra 17 of 1967), the Government of Maharashtra hereby appoints the 1st day of September, 1967, to be the date on which the said Act shall come into force.G. N., R. & F. D., No. ENT. 1067/192804-N, dated 28th December, 1967 (M. G., Part 4-B, page 28) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Entertainments Duty (Second Amendment) Act, 1967, (Maharashtra XLI of 1967), the Government of Maharashtra hereby appoints the 1st day of January 1968, to be the date on which the said Act shall come into force.G. N., R. & F. D., No, 1073/5102-N, dated 23rd April, 1974 (M. G., Part 4-B, page 682) - In exercise of the powers conferred by sub-section (2) of section 1 of the Bombay Entertainments Duty (Amendment) Act, 1974 (Maharashtra 11 of 1974), the Government of Maharashtra hereby appoints the 1st day of May, 1974, to be the date on which the said Act shall come into force.G. N., R, D., No., 2017/45, dated 8th August, 1953 (B. G., Part 4-B, page 1561) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923, (Bombay 1 of 1923), the Government of Bombay is pleased to direct that the said Act shall come into operation in the towns and villages mentioned below, with effect from the 15th August, 1953
District Taluka Town or village
East Khandesh Parola Parola
  Bhadgaon Bhadgaon Bhadgaon
  Jalgaon Nashirabad
G. N., R. D., No. 2017/45, dated 10th August, 1953 (B. G., Part 4-B, page 1561) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923, (Bombay 1 of 1923), the Government of Bombay is pleased to direct that the said Act shall come into operation in the towns and villages specified in the schedule hereto annexed, with effect from and on the 1st August, 1953 :-
District Taluka or Mahal Town or Village
Kolaba .. .. Mangaon .. Goregaon
  Shriwardhan .. Shriwardhan.
  -do- .. Borli.
  Sudhagad .. Pali.
  Karjat .. Neral.
  -do- .. Karjat.
  Murud .. Murud
  Alibag .. Revdanda.
G. N., R. D., No. 2017/45, dated 19th October, 1953 (B. G., Part 4-B, page 2164) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923 (Bombay 1 of 1923), the Government of Bombay is pleased to direct that the said Act shall come in to operation in the towns and villages mentioned below, with effect from the 1st January, 1954
District Taluka Town or Village
Poona Purandhar Saswad.
  Heveli (i) Area of the village Lohogaon (including aerodrome area)
    (ii) Khadakwasla (including N.D.A. project area.)
G. N., R.D., No. ENT. 1053, dated 20th October, 1953 (B. G., Part 4-B, page 2172) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923, (Bombay 1 of 1923), the Government of Bombay is pleased to direct that the said Act shall come into operation in the towns and the villages mentioned below, with effect from the 1st November, 1953
  District     Taluka     Town or Village
1. Sholapur .. .. Akalkot .. .. Maindargi.
2. - Do - .. .. - Do - .. .. Karajagi.
3. - Do - .. .. - Do - .. .. Mangrul.
4. - Do - .. .. - Do - .. .. Kini.
5. - Do - .. .. - Do - .. .. Wagadari.
6. - Do - .. .. Sangola .. .. Sangola.
7. - Do - .. .. - Do - .. .. Javale.
8. - Do - .. .. - Do - .. .. Kole.
9. - Do - .. .. - Do - .. .. Mahud Bk.
10. - Do - .. .. Karmala .. .. Karmala
11. - Do - .. .. Mangalwedha .. .. Borale.
12. - Do - .. .. - Do - .. .. Machnur
13. - Do - .. .. - Do - .. .. Andhalgaon.
14. - Do - .. .. - Do - .. .. Laxmi-Dahiwadi.
15. - Do - .. .. - Do - .. .. Marwade.
16. - Do - .. .. - Do - .. .. Bhose.
17. - Do - .. .. - Do - .. .. Bramhapuri.
18. - Do - .. .. Madha .. .. Kurduwaid.
19. - Do - .. .. - Do - .. .. Modnimb.
20. - Do - .. .. Malsiras .. .. Malsiras.
G. N., R. D., No. ENT-1055, dated 20th July, 1956 (B. G., Part 4-B, page 905) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923 (Bombay 1 of 1923), the Government of Bombay is pleased to direct that the said Act shall come into operation in the villages and towns mentioned below, with effect from the 15th August, 1956
Village or Town     Taluka or Mahal     District
Kalwan .. .. Kalwan .. .. Nasik
Trimbak .. .. Nasik .. .. - Do -
Vihitgaon .. .. - Do - .. .. - Do -
Bhalod .. .. Yawal .. .. East Khandesh
Varangaon .. .. Bhusawal .. .. - Do -
Talwel .. .. - Do - .. .. - Do -
Bodwad .. .. - Do - .. .. Do.
Pimpalgaon .. .. Pachora .. .. Do.
Madha .. .. Madha .. .. Sholapur
Mohol .. .. Mohol .. .. Do.
Matheran .. .. Kolaba .. .. Kolaba
[* [Not printed as the entries pertain to the Gujarat and Mysore States.]     *     *]
Dabhol .. .. Dapoli .. .. Ratnagiri
Mhapan .. .. Vengurla Peta .. .. Do.
Banda .. .. Sawantwadi .. .. Do.
[* [Not printed as the entries pertain to the Gujarat and Mysore States.]     *     *]
Virar .. .. Bassein .. .. Thana
Bhayander .. .. Borivili .. .. Do.
Uttan .. .. - Do - .. .. Do.
Padgha .. .. Bhiwandi .. .. Do.
Vajreshwari .. .. - Do - .. .. Do.
Kelwa-Mahim .. .. Palghar .. .. Do.
Bordi .. .. Dahanu .. .. Do.
Khattalwada .. .. Umbergaon .. .. Do.
Belapur .. .. Thana .. .. Do.
Naupada .. .. - Do - .. .. Do.
[* [Not printed as the entries pertain to the Gujarat and Mysore States.]     *     *]
G. N., R. D., No. ENT-1056-L, dated 6th November, 1956 (B. G., Part 4-B, page 1378) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923, (Bombay 1 of 1923), the Government of Bombay is pleased to direct that the said Act shall come into operation in the villages mentioned below, with effect from 20th November, 1956
Village     Taluka     District
Mithbaon .. .. Deogad .. .. Ratnagiri
Harnai .. .. Dapoli .. .. - Do -
G. N., R. D., No. ENT-1058-I-N, dated 31st May, 1958 (B. G., 4-B, page 564) - In exercise of the powers conferred by sub-section (3) of section 1 of the Bombay Entertainments Duty Act, 1923 (Bombay 1 of 1923) (hereinafter referred to as the "said Act"), read with section 2 of the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 (Bombay XLI of 1958), the Government of Bombay hereby directs that the said Act shall come into operation in the areas specified in the Schedule appended hereto on the 7th day of June 1958.