Section 3(5A) in The Maharashtra Entertainments Duty Act, 1923
(5A)[ (a) Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act but, subject to the provisions of clause (b), on and with effect from the date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 1998, there shall be levied and paid by the proprietor to the State Government, the entertainments duty in respect of any water sports activity as follows, namely:-(i)for the first three years from the date of commencement of the water sports activity, no duty;(ii)for the subsequent two years, at the rate of fifty per cent of the rate of duty leviable under clause (b) of sub-section (1) or, as the case may be, subsection (2) of section 3;(iii)from the sixth year, full amount of entertainments duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, subsection (2) of section 3.Explanation. - For the purpose of this sub-section,-(i)the date on which the water sports activity is opened to the public for admission shall be deemed to be the date of commencement of the water sports activity;(ii)the change in the management of the water sports activity, or the change in the activities of water sports shall not be construed as a fresh commencement of the water sports activity.(b)The concession in duty under clause (a) shall be available to the proprietor of the water sports activity, if and only if, the water sports activity is continued at the same place where it has commenced and continuously for ten years and if it is not so continued, the duty shall be levied from the date of commencement to the water sports activity at the rates specified in clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3 and the proprietor shall be liable to pay the same.]"
