Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Entire Act]

State of Maharashtra - Section

Section 3 in The Maharashtra Advertisements Tax Act, 1967

3. Tax on advertisements.

(1)On advertisements exhibited for payment at any place of entertainment by means of a cinematograph through slides, [trailers of feature films] [These words were substituted for the words 'trailers of films', by Maharashtra 17 of 1992, Section 4(a)(i).] or films, there shall be levied and collected an advertisement tax at such rate not exceeding [fifty per cent] [These words were substituted for the words 'twenty-five per cent', by Maharashtra 17 of 1992, Section 4(a)(ii).] out of such payment made or to be made to the proprietor as the State Government may, by notification in the Official Gazette, specify in this behalf.
(2)[ On every advertisement exhibited as aforesaid but without any payment made or to be made therefor, there shall be levied and collected an advertisement tax at the rates specified in columns (2) and (3) of the Table below within the limits of the areas specified in column (1) of the said Table:-Table
  Areas For every slide per day For every film or trailer of a feature film per day
  (1) (2) (3)
Within the limits of the area of– Ten rupees One hundred rupees.
(I) all Municipal Corporations, Municipal Councilsof Bhiwandi and Ulhasnagar, the Cantonments of Pune, Solapur,Dehu Road, Deolali, Kamptee and Kirkee and cities and townshaving population of 1.5 lakhs and above
(II) cities and towns having population abovetwenty-five thousand but below 1.5 lakhs Five rupees Fifty rupees.
(III) all other remaining cities, towns and villageshaving population of twenty-five thousand and below. Two rupees Twenty-five rupees:Provide that, where thelength of a film or trailer or a feature film exceeds thirtymetres, the advertisement tax shall be levied and collected atdouble the rate prescribed in this Table.]
[Sub-section (2) was substituted by Maharashtra 17 of 1992, Section 4(b).]
(3)The tax shall be charged on, and paid by, the proprietor but (subject to any agreement to the contrary), the amount borne by the proprietor in respect of the advertisement tax shall be recoverable by him from any person liable to him for the payment so made or to be made.
(4)For the purposes of this section, "payment" includes any valuable consideration [but excludes all payments made by way of commission to agents or other persons.] [These words were added by Maharashtra 40 of 1967, Section 3.]
(5)[* * * *] [Sub-section (5) was deleted by Maharashtra 17 of 1992, Section 4(c).]