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State of Maharashtra - Section

Section 3AA in The Maharashtra Entertainments Duty Act, 1923

3AA. [ [Deleted by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]

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3AA. [ Surcharge on[payment for admission[on entertainment duty payable] [Section 3AA was inserted by Maharashtra 11 of 1974, Section 3.]or on lump sum duty][* * *] [The words 'and rounding off' were deleted by Maharashtra 7 of 1987, Section 4(c).]-[(1)[There] [Sub-section (1) was substituted for the original by Maharashtra 7 of 1987, Section 4(a).]shall be' levied-(a) under sub-section (1) of section 3 on all payments for admission to every entertainment[other than a water sports activity, an amusement park not being an amusement park which is not continued for ten years as provided by clause (b) of sub-section (5) of section 3] [These words, brackets and figures were substituted for the words, brackets and figures 'other than an amusement park, not being an amusement park which is not continued for ten years as provided by clause (b) of sub-section (5) of section 3' by Maharashtra 31 of 2010, Section 3(a), (w.e.f. 21-12-2010).]exhibition by cinematograph including video exhibition,[and exhibition by cable network[or cable television] [These words were inserted by Maharashtra 20 of 1998, Section 4 (w.e.f. 1.5.1998).][Direct-to-Home (DTH) Broadcasting service[and Discotheque] [These words were inserted by Maharashtra 20 of 2002, Section 4, (w.e.f. 1.5.2002).][Exhibitions, music and Dance performances and Fashion shows] [These words were added by Maharashtra 22 of 2003, Section 4(iv), (w.e.f. 14,5.2003)]a surcharge at the rate of 5 per cent, where the payment for admission does not exceed one rupee, and in all other cases at the rate of 10 per cent:[(a-1) under the third proviso to clause (b) of sub-section (1) of section 3 in respect of water sports activity on the entertainment duty payable, a surcharge at the rate of 10 per cent;] [This clause was inserted by Maharashtra 31 of 2010, Section 3(b), (w.e.f. 21-12-2010).][* * *] [The proviso was deleted by Maharashtra 49 of 1994, Section 4(b).](b) under sub-section (1A) of section 3, on the lump sum payment of duty a surcharge at the rate of 10 per cent.];[* * *] [Clause (c) was deleted by Maharashtra 20 of 1998, Section 4(b), (w.e.f. 1.5.1998).](2)[* * *] [Sub-section (2) was deleted by Maharashtra 7 of 1987, Section 4(b).](3) [ The proceeds of the surcharge paid according to sub-section (1) shall first be credited to the Consolidated Fund of the State; and subject to the provisions of this Act, after deducting the expenses of collection and recovery as determined by the State Government, shall under appropriation duly made by law in this behalf be entered in, and transferred to, the Health and Nutrition Fund referred to in section 5A of the Bombay Motor Vehicles (Taxation of Passengers) Act, 1958, and shall, subject to the provisions of that section, be expended in the manner and for the purpose started therein.(4) The amount transferred to the Health and Nutrition Fund under subsection (3) shall be charged on the Consolidated Fund of the State.] [Sub-Sections (3) and (4) were added by Maharashtra 77 of 1975, Section 2.]
Section 10 of Maharashtra 11 of 1984, reads as under :-'10. Retrospective levy of duty in respect of touring cinemas, video exhibitions and video(1) Without prejudice to the provisions of sections 3 and 3AA, as. amended by- this Act, on and with effect from the 1st day of January 1984 the entertainments duty and surcharge in respect of touring cinemas, video exhibition and video games shall be leviable and shall be deemed to have been validity leviable at the following rates, as if the amendments and special provisions in so far as such amendments and provisions relate to the levy of duty as consolidated sum of money or lumpsum and payment thereof, in advance in respect of touring cinema, video exhibition, or as the case may be, video game made by the Bombay Entertainments Duty (Amendment) Ordinance, 1983 had not been enacted, namely :-(b) in the case of video games, the entertainments duty at the rates specified in sub-section (1A) of section 3 of the principal Act, and surcharge at the rates specified in clause (b) of sub-section (1) of section 3AA of the Principal Act, as amended by this Act.(2) The proprietor is liable to pay duty and surcharge for the period commencing from the 1st day of January, 1984 and ending on the 31st March, 1984,-(i) in the case of touring cinemas and video exhibition, shall file returns in Form B of the Bombay Entertainments Duty Rules, 1958 before the prescribed officer showing inter alia the particulars of the sale of tickets for each class of accommodation per show and the duty and surcharge due in respect thereof within one month from the date of publication of the Bombay Entertainments Duty (Amendment and retrospective levy of duty) Act, 1984, in the Official Gazette, and subject to the provisions of sub-section (3), pay to the prescribed officer the amount of duty and surcharge due according to such returns in cash or by cheque or by challan which shall accompany such return;(ii) in the case of video games, shall subject to the provisions of sub-section (3), pay the amount of lump sum duty and surcharge due in cash, by cheque or by challan within one month from the date of publication of the Bombay Entertainments Duty (Amendments and retrospective levy of duty) Act, 1984 in the Official Gazette:Provided that at, where any video game machine has remained inoperative and unproductive of any entertainment for any number of days during the period commencing from 1st day of January, 1984 and ending on the 31st March, 1984, the prescribed officer shall, on being satisfied that the machine has so remained inoperative or unproductive, grant to the proprietor of such video game parlour the proportionate remission or refund of duty in respect of the machine so remaining inoperative or unproductive;Provided further that, the burden of proving the fact entitling any such proprietor to claim any such relief shall be upon him.(3) If any proprietor of a touring cinema or video exhibition or video game parlour has paid any duty and surcharge under the provisions of the Bombay Entertainments Duty (Amendment and retrospective levy of duty), Ordinance, 1983, such proprietor shall be entitled to adjust the amount so paid in the returns to be submitted and payment to be made in accordance with such returns under clause (i) of, or while making payment under clause (ii) of sub-section (2), as the case may be, and if any amount so paid is in excess the same shall at his option be refundable to him or be further adjusted towards payment of duty and surcharge due from him from the 1st day of April 1984 onwards under the provision of the Principal Act, as amended by this Act.(4) Nothing in this section shall affect the liability of any such proprietor to pay entertainments duty and surcharge with effect from 1st day of April, 1984 onwards under the principal Act, as amended by this Act.