Section 148 in The Maharashtra Municipal Corporations Act, 1949
148. Exemption from theatre tax. - The theatre tax shall not be leviable in respect of -
(a)any entertainment or amusement for admission to which no charge is made or only a nominal charge is made;(b)any entertainment or amusement which is not open to the general public on payment;(c)any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilised for a public charitable purpose;[(d) any entertainment exempted by the Commissioner of Police, the District Magistrate or the State Government from the entertainment duty under the Bombay Entertainments Duty Act, 1923.]Explanation. - For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.[Education Cess][148A. Levy of education cess. - (1) For the purposes of clause (15) of section 63, the Corporation may, [* * *] levy within its area an additional tax on buildings and lands (hereinafter referred to as "the education cess"), of so many per centum, not exceeding five, of the rateable value, [or of so many per centum of their capital value, as the case may be, as the Corporation may determine]:Provided that -(a)all buildings and lands vesting in the Central Government;(b)all other buildings and lands exempted from the general tax under section 132;(c)all buildings and lands of a rateable value [or a capital value, as the case may be] below such sum as the Corporation may determine;shall he exempted from the levy of education cess.(2)The Corporation may require the Commissioner to recover the amount of the education cess determined under sub-section (1) by an addition to the general tax levied under this Act. Every addition to the general tax imposed under this sub-section shall be recovered by the Commissioner from each person liable therefor in the same manner as the general tax due from him. The provisions of sections 139 and 140 shall apply to the education cess as if it were a part of the general tax levied under this Act.
