Section 191F in The Mumbai Municipal Corporation Act, 1888
191F. Liability to pay theatre tax.
- Every proprietor, manager or person in charge of the entertainment shall be liable to pay the theatre tax, and shall pay the same in advance before the commencement of each show or if there are no separate shows before any person is admitted to the entertainment on any day:Provided that the Commissioner may, subject to such terms and conditions as he may impose, [* * *] [These words 'with the sanction to the Member-in-charge' were deleted by Maharashtra 27 of 1999, Section 83, (w.e.f. 23-4-1999).] allow a lump sum payment of the tax to be made in respect of a series of such shows or a period of one week or one month.
