The Bombay Entertainment Duty Act 1923 Complete Act - Citation 136031 - Bare Act

Act Info:

THE BOMBAY ENTERTAINMENT DUTY ACT, 1923

BOMBAY ACT NO. I OF 1923

First published, after having received the assent of the Governor General, in the "Bombay Government Gazette" on the 13"' January 1923.] Amended by Bom.

6 of 1925. 13 of 1931.

2 of 1932, read with Bom. 23 of 1948.

Adapted and modified by the Adaptation of Indian Laws Order in Council. Amended by Bom. 13 of 1943.

17 of 1945. 21 of 1948. 37 of 1948.

Adapted and modified by the Adaptation of Laws Order, 1950. Amended by Bom. 38 of 1950.

25 of 1954.

Adapted and modified by the Bombay Adaptation of Laws (State and Concurrent Subjects) Order, 1956

Amended by Bom. 53 of 1956. 41 of 1958. 56 of 1959.

Adapted

and

modified

the

Maharashtra

Adaptation

Laws

(State

and Concurrent Subjects) Order, 1960. Amended by Mah. 25 of 1962. "

51 of 1965. "

17 of 1967. "

41 of 1967. "

11 of 1974(1-5-1974)4 "

77 of 1975(1-4-1976)5

The Act was extended to the part of the State of Bombay to which immediately before the commencement of Bom. 41 of 1958 it did not extend (vide Bom. 41 of 1958, s.2) For Statement of Objects and Reasons, see Bombay Government Gazette, 1922, Part V, p. 177 for Report of Select Committee, see Bombay Government Gazette, 1922, pp. 244-245: and for Proceedings in Council, see Bombay Legislative Council Debates, 1922, Vol. VII.

This Act

has

been

repealed

and

re-enacted and

amendments made by

section

and Schedule 'F' of the said Act have been continued in force by Bom. 52 of 1947, s. 2.

This indicates the date of commencement of the Act.

33 of 1976(1-11-1976)1

11 of 19842 3(1-1-1984) 4

7 of 19875 (1-1-1987)6

10 of 1993 (25-12-1993)7

49 of 1994 (16-9-1994)8

8 of 1996 (15-9-1995)9 Ord. 14 of 1996 (16-9-1996)10 Mah. 28 of 1997(2-5-1997)"

20 of 199812 (1-1-1998)13

13 of 1999(25-1-1999)14

3 of 200015 (1-6-1999)16

28 of 2000

5 of 2001 (3-1-2001)17

2 of 200218 (17-8-2001)19

20 of 2002 (1-5-2002)'

This indicates the date of commencement of the Act.

Section 11 of this Act reads as follows: -

"11. Nothing in this Act shall render any reason liable to be convicted by any offence in respect of anything done by him or anything omitted to be done by him, during the period commencing on the 1st day of January 1984 and ending on the day immediately preceding the date of publication of this Act in the Official Gazette, if such act or omission was not an offence under the principal Act, but for the amendments made by this Act; nor shall any person in respect of such act or omission be subjected to a penalty greater than that which could have been inflicted on him under the law in force immediately before the date of such publication."

Maharashtra Ordinance XII of 1983 was repealed by Mah. XI of 1984, s. 13

This indicates the date of commencement of the Act.

Maharashtra Ordinance I of 1987 was repealed by Mah. VII of 1987, s. 17.

This indicates the date of commencement of the Act.

This indicates the date of commencement of the Ordinance.

This indicates the date of commencement of the Act.

Mah. Ordinance VII of 1998 was repealed by Mah. XX of 1998, s. 5.

This indicates the date of commencement of the Act.

Mah. Ordinance XXIV of 1999 was repealed by Mah. III of 2000, s. 5.

This indicates the date of commencement of the Act.

Mah. Ordinance No XXIV of 2001 was repealed by Mah. II of 2001, s. 4.

This indicates the date of commencement of the Act.

22 of 2003 (1-8-2003)2 "

4 of 2004 (12-01-2004)3

An Act to impose a duty in respect of admission to entertainment in the 4[State] of Bombay.

WHEREAS it is expedient to provide for the levy of duty in respect of admission to 5[entertainments] in the 6[State] of Bombay; It is hereby enacted as follows:-

SECTION 01: SHORT TITLE, EXTENT AND OPERATION

1) This Act may be called the Bombay Entertainments Duty Act, 1923.

7[(2) It extends to the whole of the 8[State of Maharashtra].]

9[(3) It shall be deemed to have come into operation in the whole of the State of Maharashtra on the 1st day of January 1984].

SECTION 02: DEFINITIONS

In this Act, unless there is anything repugnant in the subject or context,-

10[(a-l) "amusement park" means a place wherein various types of amusements including games or rides or both 11[but excluding exhibition by cinematograph and video exhibition] are provided fairly on permanent basis, on payment for admission;

(a-2) "antenna" means an apparatus which receives television signals which enable viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for exhibition of films or moving pictures or series of pictures, by means of transmission of television signals by wire where subscribers' television sets at the residential or non-residential place are linked by metallic coaxial cable or optic-fibre cable to a central system called the head end, on payment by the connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;]

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This indicates the date of commencement of the Act.

Substituted for the word "Presidency" by Bom. 41 of 1958, s. 3(a).

Substituted for the original words by Bom. 25 of 1954, s. 2.

Substituted for the word "Presidency" by Bom. 41 of 1958, s. 3(a).

This sub-section was substituted for the original by Bom. 41 of 1958, s. 3(b).

Substituted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order. 1960.

This sub-section was substituted for the original by Mah. 11 of 1984, s. 2.

These clauses were inserted by Mah. 10 of 1993, s. 2(1).

These words were inserted by Mah. 49 of 1994, s. 2(1).

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'[(a) ''entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, -[or, in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television 3[or Direct-to-Home (DTH) Broadcasting Service], for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever] 4[but does not include magic show] "'[and temporary amusement including games and rides,]

Explanation,-For the purposes of this clause,-

6[(i) the expression "exhibition" includes any exhibition by cinematograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it or cable television;]

(ii) the expression "game" includes video games which are played with the aid of machine which is operated electronically or mechanically or electro-mechanically for the purposes of entertainment of "[otherwise and]

8[(iii) the expression "temporary amusement means" the amusement rides and games which are not provided on fairly permanent basis like in amusement park as defined in clause (a-1) of section 2 read with clause (b) of sub-section (5) of section 3.]

9[(a-a1) "bowling-alley" means a building housing a hardwood lane or lanes or lane or lanes made of any other material for bowling or an enclosed ground or part of ground having hardwood lane or lanes or lane or lanes made of any other material for playing any of the several games in which balls are rolled down an alley at an object or ground of objects or pins;"]

10[(a-a) "cable television" means a system organised on payment by a connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where

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Clause (a) was substituted for the original by Mah. 11 of 1984, s. 3(a).

These words were inserted by Mah. 10 of 1993, s. 2(2)(a).

These words, brackets and letters were inserted by Mah. 20 of 2002, s. 2 la).

These words were inserted by Mah. 49 of 1994, s. 2(2).

These words were added by Mah. 13 of 1999, s. 2(a).

Clause (i) was substituted for the original by Mah. 10 of 1993, s. 2(b).

Substituted for the words "otherwise;" by Mah. 13 of 1999, s. 2(b)(ii).

This entry was added by Mah. 13 of 1999, s. 2(b)(iii).

Inserted by Mah. 28 of 2000, s. 2(i) with effect from 1st April 2000.

Clause(a-a) was inserted by Mah. 10 of 1993, s. 2(b).

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subscriber's television set is linked by metallic coaxial cable or optic-fibre cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series or pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder,]

1[(b)

"payment for admission" 2[in relation to the levy of entertainments duty, includes-

(i) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required,

(ii) any payment for seats or other accommodation in a place of entertainment,

(iii)

any payment for a programme or synopsis of an entertainment

4[(iii-a) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing, of the entertainment which, without the aid of such instrument or contrivance, such person would not get: 5[* *

6[(iv) any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make, in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admissions;

(v) any payment made by a person for admission to a video exhibition irrespective of whether any eatables or beverages or both are or are not provided to him against such payment;

7[(vi) any payment made by a person by way of contribution or subscription or installation connection charges or any other charges

collected

any

manner

whatsoever

for

television

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This clause was substituted for the original by Bom. 13 of 1931, s. 2.

These words were inserted by Mah. 11 of 1984, s. 3(b)(i).

The word "and" was deleted by Bom. 25 of 1984, s. 3(a).

Sub-clause (iii-a) was inserted by Bom. 25 of 1984, s. 3(b).

The word "and" was deleted by Mah. 20 of 2002, s. 2 (b)(i).

Substituted for clause (iv) by Mah. 11 of 1984, s. 3 (b)(ii).

Sub-clause (vi) was inserted by Mah. 10 of 1993, s. 2(4)(a).

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exhibition with the aid of any type of antenna with a cable network attached to it or cable television 1[***];

2[(vii) any payment made by a person to the proprietor of a Direct to-Home (DTH) Broadcasting service by way of contribution, subscription, installation or connection charges, or any other charges collected in any manner whatsoever for Direct-to-Home (DTH) Broadcasting service with the aid of any type of set top box or any other instrument of like nature which connects television set at a residential or non-residential place of connection-holder directly to the Satellite; 3[and]]

4(viii) any payment made by way of sponsorship amount for a programme which is organised only for invitees, without selling tickets];

5[Explanation.-For the purposes of this sub-clause any expenditure incurred by any co-operative society including a co-operative housing society or by the management of, any factory, hotel, lodge, bar, permit room, pub, or by a person or group of persons, for the purchase of any type of antenna or any other apparatus for securing transmission through the cable network of cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television:]

Provided that, where regular tickets are not issued by the proprietor for admission to a video exhibition and the amount charged to a person admitted to the exhibition is inclusive of the price for any eatables or beverages or both, then seventy-five per cent of such amount shall be deemed to be payment for such admission;]

6[Provided further that, 7[subject to the provisions of sub-section (13) of section 3] any payment not exceeding 8[three rupees in case of ordinary and air-cooled cinemas and four rupees in case of air-conditioned cinemas] per proprietor towards service charges separately and the proprietor shows to the satisfaction of the prescribed officer as defined in the rules made under this Act that the amount of such service charges is spent by him towards maintenance and providing facilities and safety measures in the permanent cinema 9[or quasi-permanent cinema] in addition to those required under the provisions of the Bombay Cinemas (Regulation) Act, 1953 (Bom. XI of 1953) and the Maharashtra Cinemas (Regulation) Rules, 1966 or any other law for the time being in force, such service charges shall not be included in the payment for admission.]

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The word "and" deleted by Act No. 22 of 2003 dated 01-08-2003.

This entry was added by Mah. 20 of 2002, s. 2 (b)(iii).

The word "and" added by Act No. 22 of 2003 dated 01-08-2003.

Added by Act No. 22 of 2003, dated 01-08-2003.

Explanation was inserted by Mah. 20 of 1998, s. 2(aj.

This proviso was added, by Mah. 20 of 1998, s. 2(4)(b).

These words, brackets and figures were inserted by Mah. 2 of 2002, s. 2(a).

Subs by Act No. 4 of 2004, dated 12-01-2004 (w.e.f 09-04-2004).

These words were inserted by Mah. 49 of 1984, s, 2(3)(a)(ii).

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1[Provided also that, the proprietor shall submit, before the 30th September every year, to the prescribed officer the audited accounts of the service charges collected and spent by him towards maintenance and providing facilities and safety measures as provided in the second proviso. The proprietor shall be allowed to carry forward unspent amount of service charges for 2[four financial years] immediately following the financial year in which the account has remained so unspent. If the prescribed officer on perusal of the amounts is satisfied at the end of the admissible period for which the proprietor is allowed to carry forward the unspent amount of the service charges or part thereof, that, the said amount has not been spent towards the maintenance and providing facilities and safety measures as provided in the second proviso, then the said amount of service charges or part thereof, not so spent shall be included in the payment for admission and thereupon, the provisions of sub-sections (2) to (5) of section 4-B-shall, mutatis mutandis, apply for the purpose of assessment of the entertainments duty at the specified in clause (c) of sub-section (1) of clause (a) of sub-section (3) of section 3 of this Act.]

3[Provided also that, the proprietor shall be allowed to set off the amount spent in a financial year in excess of the amount collected as service charges in that financial year towards maintenance and for providing facilities and safety measures as provided in the second proviso, against the amount of the service charges which will be collected during the next four financial years immediately following the financial year in which the excess amount is spent;]

4[Provided also that, any payment not exceeding fifty paise per ticket if charged by the proprietor of a trading cinema towards service charges, separately and the proprietor of such touring cinema shows to the satisfaction of the prescribed officer (as defined in the rules made under this Act), that such payment made is spent by him during the license period towards maintenance and providing facilities and safety measures in such touring cinema, as specified by the State Government (by notification in the Official Gazette issued in this behalf), in addition to those required under the provisions of the Bombay Cinemas (Regulation) Act, 1953 (Bom XI of 1953) and the Maharashtra Cinemas (Regulation) Rules, 1966 or any other law for the time being in force, in that case, such payment towards service charges shall not be included in the payment for admission, subject to the condition that the proprietor of such touring cinema shall submit, to the prescribed officer within a period of one month from the date of expiry of license period, the audited accounts of the service charges collected and spent by him towards the maintenance and for providing the additional specified facilities and safety measures for such touring cinema.]

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This proviso was substituted by Mah. 20 of 1998, s. 2(b).

Subs. by Act No. 22 of 2003, dated 01-08-2003.

Added by Act No. 22 of 2003, dated 01-08-2003.

Added by Act No. 4 of 2004, dated 12-01-2004 (w.e.f 09-04-2004).

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[(b-1) (1)object balls. Each player using the cue ball will pocket the object balls "pool game" means a game played on a Pool Table or Billiard Table or any Table by whatever name called or by whatever way described, with a long stick called a cue, a cue ball and designated number of in any order or combination or in any manner or method;

(b-2) "pool parlour" means a place of entertainment wherein one or more tables are provided for playing pool-game for which persons are required to make a payment in any manner or form;"]

2[(C) "proprietor", in relation to an entertainment, includes any person-

(i) responsible for the management thereof, or

(ii) connected in whatsoever manner with the organisation of the entertainment, for any duration whatsoever, or

(iii) charged or entrusted or authorised with the work of admission to the entertainment, or

(iv) responsible for, or for the time being in charge of, the management of an entertainment, whether or not he has obtained licence, if any, for a place of such entertainment under any law for the time being in force;]

3[(v)

responsible for, or for the time being in charge of, management of providing cable connections from any type of antenna or cable television,]

4[(vi) responsible for, or for the time being in charge of, the management of pool-parlour;] 5[* *1

6[(vii) responsible for, or for the time being in charge of, the management of the bowling-alley;] 7[* * * *]8[(viii) responsible for or for the time being in charge of, the management of any dance bar, or responsible for organising performances of western music (classical, light or instrumental) and dances from western countries including folk dances from western countries, or Indian folk dances such as Rus-Garba, Dandiya Disco-Dandiya or Rain Dandiya or Ras-Garba or Dandiya by whatever name it is known."] 9[1[xxx]]

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1 These clauses were inserted by Mah. 3 of 2000, s. 2(1).

2 Clause (c) was substituted for the original by Mah 11 of 1984, s. 3(c).

3 This clause was added by mah 10 of 1993, s. 2(5).

4 This entry was added by Mah 3 of 2000, s. 2(2)(b).

5 The word "or" was deleted by Mah 5 of 2001, s. 2(1)(a).

6 Added by Mah 28 of 2000, s. 2(i)(3) with effect from Ist April 2000.

7 The word "or" was deleted by Mah 2 of 2002, s. 2(b)(i).

8 This entry was added by Mah 5 of 2001, s. 2 (1) (c).

9 The word "or" was added by Mah 2 of 2002, s. 2(b)(ii).

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2[(ix) any person, partnership firm, body corporate or a company registered under the Companies Act, 1956 (1 of 1956), responsible for or for the time being in charge of, the management of any Multiplex Theatre Complex.] 3[or]

4[(x) or a partnership firm, body corporate or a company registered under the Companies Act--- 1956 (1 of 1956), responsible for or for the time-being in charge of the management of any Go-carting centre;

(xi) or a partnership firm, body corporate or a company registered under the Companies Act, 1956 (1 of 1956), having ownership of a tourist bus with a video facility;

(xii) or a company registered under the Companies Act, 1956, having licence to provide Direct-to-Home (DTH) Broadcasting service by the Government of India under section 4 of the Indian Telegraph Act, 1985 (13 of 1985) and the Indian Wireless Telegraph Act, 1933 (17 of 1933)."]

(d) admission to an entertainment", includes admission to any place in which the entertainment is held 5[or any place where from the entertainment is provided by means of cable connection from any type of antenna with a cable network attached to it or cable television 6[for Direct-to-Home (DTH) Broadcasting service]]

7[(d-1 1) "Collector", means the Collector for the district appointed under section 7 of the Maharashtra Land Revenue Code, 1966 (Mah XLI of 1966);

(d-2) "Commissioner", means the Commissioner of a division, appointed under section 6 of the Maharashtra Land Revenue Code, 1966 (Mah. XLI of 19661

8[(e) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at reduced rate of payment for such admission;]

9[(e-e) "dance bar" means and includes any bar or permit-room where along with serving liquor, for entertainment, any type of dance is also performed to the tune of any type of music;]

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1 The word "or" was deleted by Mah. 20 of 2002, s. 2 (c)(i).

2 This entry was added, by Mah. 20 of 2002, s. 2(b)(iii).

3 The word "or" was added by Mah 20 of 2002, s. 2 (c) (ii).

4 These entries were added, by Mah 20 of 2002, s. 2 (c)(iii).

5 These words were added by Mah 10 of 1993, s. 2(6).

6 These words brackets and letters were added by Mah 20 of 2002, s. 2(d).

7 Clauses (d-1) and (d-2) were inserted by Mah 7 of 1987, s. 2(a).

8 Clause (c) was substituted for the original by Mah 38 of 1950, s. 2.

Clause (e-e) was inserted by Mah 5 of 2001, s. 2(2).

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1[(e-e1) "Direct- to -Home (DTH) Broadcasting service" means a system of distribution of multi-channel television programmes in Ku Band by using a Satellite system, by providing television signals direct to the subscriber's premises without passing through an intermediary such as cable operator;

Explanation

-For the purpose of this clause and clause (g-1A) "Ku " ordinarily means the 11.7-12.7 Ghz (Gigahertz) frequency band which splits into two segments, viz. the first having the frequency of 11.7-12.2 Ghz. known as FSS (Fixed Satellite Service) and the other having the frequency of 12.2-12.7 Ghz known as BSS (Broadcasting Satellite Service), or it may have such other band width as may be approved by the Government of India from time to time;"

2[(f) "entertainment duty", or "duty" in respect of any entertainment means the entertainment duty levied under 3** section 3;

4[(f-a) "Multiplex Theatre Complex" means an entertainment- cum-cultural centre which provides,

(i) within the limits of Municipal Corporation of Brihan Mumbai not less than four theatres in a complex with minimum total seating capacity of 1250; and

(ii) anywhere else in the State, not less than three theatres in a complex with minimum total seating capacity of 1000, and such other incidental and connected matters and facilities, and multi-entertainment activities and other facilities as specified by Government in this behalf, by notification in the Official Gazette,.]

5[(f1) "permanent cinema", or "quasi-permanent cinema" means a cinema which is licensed as a permanent cinema or a quasi-permanent cinema, as the case may be, under the Maharashtra Cinemas (Regulation) Rules, 1966;]

6[(g) "place of entertainment", includes-

(i) any addition to the place of entertainment;

(ii) a house, building, tent or any other place where the books of account, ticket books and other relevant records pertaining to the entertainment 7[or pertaining to the management of providing cable connections from any type of antenna or cable television]

******************************************************************************** 1 This clause was inserted by Mah 20 of 2002, s. 2(e).

2 Clause (f) was substituted for the original by Mah 7 of 1987, s. 2(b).

3 Deleted by Mah 10 of 1993, s. 2(7).

4 Clause (f-a) was inserted by Mah 2 of 2002, s. 2(c).

5 Clause (P 1) was inserted by Mah 7 of 1987, s. 2(c).

6 Clauses (g), (h), (i), 0) and (k) were added by Mah 11 of 1984, s. 3(d).

7 These words were inserted by Mah 10 of 1993, s, 2(8).

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1[or pertaining to the management of providing Direct-to-Home (DTH) Broadcasting service] are kept or are believed to have been kept;

2(g- IA) "set top box" means an apparatus connected to a television set at a residential or non-residential place which receives encrypted television signals through dish antenna from satellite directly and provides decrypted television signals to the television set, which enables the viewers to tune into multi channel television programmes in Ku Band, on payment, by the connection-holder, of the charges collected in any manner whatsoever by the proprietor];

3[(g-1) "prescribed", means [prescribed by rules made under this Act;

(g-2) "surcharge", means the surcharge on any entertainment 4[including the exhibition by means of any type of antenna with a cable net work attached to it or cable television] other than exhibition by cinematograph including video exhibition levied under section 3AA;]

5(g-3) "sponsorship amount" means an amount paid to the organiser of an entertainment programme by the sponsor in lieu of advertisement of sponsor's product or his brand name, etc.];

(h) "ticket", or "season ticket means a ticket issued by a proprietor of an entertainment for admission of a person or persons to an entertainment;

(i) "touring cinema", means an outfit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition, or for giving cinematograph exhibition in local theatres or halls; 6[whether such theatres or halls are having the roof over them or are open to sky;]

video exhibition", means an exhibition of a cinematograph film or moving pictures or series of pictures organised for a financial gain by playing or replaying a 7[a prerecorded cassette or disc or both by means of a video cassette player or recorder or video disc player or recorder or any such similar apparatus] either on the screen of a television set or video-scope or otherwise, 8[other than by means of any type of antenna or cable television] at a residential or non-residential place of entertainment, other than a hotel or a public vehicle, which is or is not licensed under the Bombay Cinemas (Regulation) Act, 1953 (Bom. XI of 1953), and the rules made thereunder or under any law for the time being in force;

(k) "video games parlour", means a place of entertainment where persons are required to make a payment for the purpose of working a machine installed therein which operates electronically or mechanically or electro mechanically.]

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1 These words, brackets and letters were inserted by Mah 20 of 2002, s. 2(f).

2 This clause was inserted, by Mah 20 of 2002, s. 2 (g).

3 Clauses (g- 1) and (g-2) were inserted by Mah 7 of 1987, s.2(b).

4 These words were inserted by Mah 10 of 1993, s. 2(9).

5 This clause was added by Mah 20 of 2002, s. 2(h).

6 These words Were added by Mah 10 of 1993, s. 2(10).

7 Substituted by Mah 10 of 1993, s. 2(11)(a).

8 These words were inserted, by Mah 10 of 1993, s. 2(1 1)(b).

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SECTION 03: DUTY ON PAYMENTS FOR ADMISSION TO ENTERTAINMENT

1[(1) There shall be levied and paid to the State Government on all payments for admission to any entertainment 2[**] 3[except in the case of video games, exhibition by means of any type of antenna or cable television, or exhibition by means of Direct-to-Home (DTH) Broadcasting service, bowling alley, Gocarting, dance bar, discotheque, amusement park, water sports activity, pool game] 4[or tourist bus with video facility] a duty (hereinafter referred to as "entertainments duty") at the following rates, namely:

(a) where the payment 5* * is made for admission to a racecourse licensed under the Bombay Racecourses Licensing Act , 1912 (Bom. II of 1912), 6[or under the Maharashtra Dog Racecourses Licensing Act, 1976 Mah XXX of 1976)] 7[100] per cent of such payment, and

8[(b) in the case of every entertainment, other than exhibition by cinematograph including video exhibition, video games, exhibition by means of any type of antenna, cable television, exhibition by means of Direct-to-Home (DTH) Broadcasting service, bowling alley, go-carting, dance bar, discotheque, amusement park, water sports activity, pool game or tourist bus with video facility, within the limits of,

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1 This sub-section was substituted by Bom. 53 of 1956, s. 2.

2 These words were deleted by mah 20 of 2002, s.3 (a)(i).

3 Substituted by mah 20 of 2002, 3(a)(i).

4 Inserted by Act No. 22 of 2003, dated 01-08-2003.

5 Deleted by Mah 17 of 1967, s. 2(1),

6 These words were inserted by Mah 33 of 1976, s. 11, Sch

7 Substituted for the figures "SO" by Mah 10 of 1993, s. 3(1)(b).

8 Subs. by Act No. 22 of 2003, dated 0 1-08-2003.

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Serial

No ..

Area

Amount payable as

entertainment duty out

of Gross value of the

ticket

Brihan Mumbai Municipal Corporation

25 per cent

All Municipal Corporations (other than

20 per cent

Brihan

Mumbai

Municipal

Corporation)

and

all

Cantonment area

"A" Class,

"B" Class and "C" Class

15 per cent

Municipal

Councils

Any other area not covered by entries

No duty

1 to 3

above

within the limits of-

(a) the Municipal Corporation of Greater Bombay;

(b) the City of Nagpur Corporation;

(c) the Municipal Corporation of each of the cities of Amravati, Aurangabad, Kalyan, 1[Dombivalil, Kolhapur, Nashik Pimpri-Chinchwad, Pune Solapur, 2[Thane,

Navi Mumbai, Ulhasnagar, 3[Nanded-Waghala and Sangli-Miraj and Kupwad];

(d) The Municipal area of Bhiwandi 4[Municipal Council];

(e) The Cantonments of Rune, Solapur, Dehu Road, Deolali Kamptee and Kirkee 5[and]

(g) any other area for which a Municipal Corporation for any City

is constituted under the Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949)

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1 Substituted for the word "Kalyan" by Mah 3 of 2000, s. 3(a)(1)(i).

2 substituted for the words "and Thane" by Mah 28 of 1997, s. 2(1)(a)(1)(i).

3 Substituted for the words, "and Nanded by Mah 3 of 2000, s. 3(a)(1)(ii)

4 Substituted by Mah 28 of 1997, s. 2(1)(a)(1)(ii).

5 This words was added, by Mah 28 of 1997, s. 2(1)(a)(1)(iii)

6 Entry (f) was deleted, by Mah 28 of 1997, s. 2{1)(a)(I)(iv).

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(i) Out of the first

100 paise of payment for

'[24 per cent] of such payment. admission.

(ii) Out of the next 100 paise of payment for

²[39 per cent] of such payment. admission.

(iii)Out of the balance of the total payment for

³[39 per cent] of such payment. admission.

(II)

within the limits of the cities or towns of Akola, Dhule, Malegaon, 4, ⁵[ *

*] and any such city or town, other than those referred to in sub-clause (1), with population of one lakh fifty thousand and above-

(i)

out of the first

100 paise of payment for

⁶[21 percent] of such payment, admission.

(ii)

out of the next

100 paise of payment for

⁷[30 per cent] of such payment, admission.

(iii) out of the balance of the total payment for

⁸[39 per cent] of such payment, admission.

(III)

within the limits off such cities or towns having a population above twenty five thousand but below one lakh fifty thousand-

(i) out of the first

100 paise of payment for

⁹[20 per cent] of such payment, admission.

(ii) Out of the next 100 paise of payment for

¹⁰[29 per cent] of such payment admission.

(iii) Out of the balance of the total payment for

ⁿ[36 per cent] of such payment, admission.

(IV)

within any other areas-

(i) out of the first

100 paise of payment for

¹²[18 per cent] of such payment. admission.

*******************************************************************************

Substituted by Mah. 28 of 1997, s. 2(l)(a)(I)(v)(A).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(I)(v)(B).

Substituted by Mah. 28 of 1997, s. 2(a)(I)(v)(C).

The word "Nanded", was deleted by Mah. 28 of 1997, s. 2(l)(II)(i).

The word "Sangli" was deleted by Mah. 3 of 2000,, s. 3(a)(2).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(II)(ii).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(H)(iii).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(II)(iv).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(HI)(i).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(III)(ii).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(lII)(iii).

Substituted by Mah. 28 of 1997, s. 2(l)(a)(IV(i).

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(ii) Out of the next 100 paise of payment for

1[24 per cent] of such payment admission.

(iii) Out of the balance of the total payment for

²[30 per cent] of such payment admission.

[Provided that,

in the case of the cabaret ⁴[* * *] entertainment, fifty per cent of the total payment charged by the proprietor per person per show, whether with or without eatables or beverages and whether regular tickets are issued or not, for admission to such entertainment, shall be deemed to be the payment for admission and duty shall be levied thereon accordingly under this clause:

Provided further that,

the entertainment duty in respect of an amusement park shall be 15 per cent of the payment made for admission to the amusement park, including payment made for admission for games and rides, whether charges separately or not.

5[Provided also that,

the entertainments duty in respect of water sports activity, by whatever name called, whether situated within or outside the amusement park, shall be 10 per cent. of the payment made for admission to the water sports activity including payment made for admission for water games and sports, whether charged separately or not.]

Explanation.

-For the purposes of sub-clauses (II) and (III), the expression "population" means the population as ascertained at the last preceding census of which relevant figures, whether provisional or final, have been published.]

⁶

[(c) in the case of exhibition by cinematograph including video exhibition other than exhibition by means of any type of antenna or cable television within limits of, -

SR NO

AREA

RATE OF ENTERTAINMENT DUTY ON PAYMENT FOR

ADMISSION FIXED BY THE PROPRIETOR

Within the limits of Brihan Mumbai Municipal Corporation

45 per cent

Within

the limits of all other

Municipal Corporations and Cantonments

40 per cent

Within the limits of 'A' Class Municipal Councils

34 per cent

Within the limits of 'B' Class Municipal Councils

28 per cent

Within the limits of "C Class Municipal Councils

22 per cent

Any other area not covered by entries (1) to (5) above

15 per cent

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1 Substituted by Mah. 28 of 1997, s. 2(l)(a)(IV)(ii).

2 Substituted by Mah. 28 of 1997, s. 2(l)(a)(IV)(iii).

3 Those provisos were substituted for the original, by Mah. 49 of 1994, s. 3(1]

4 The words "or discotheque" were deleted by Mah. 20 of 2002, s. 3(a)(ii).

5 This proviso was added by Mah. 20 of 1998, s. 3(a).

6 Subs. by Act No. 22 of 2003, dated 01-08-2003.

7 Subs. by Act No. 4 of 2004, dated 12-01-2004 (w.e.f 09-04-2004).

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Notwithstanding anything contained in clauses (a) and (b) of section 2 or in any other provisions in relation to the admission on payment contained in this Act, there shall be levied and paid to the State Government entertainments duty in the case of video game ²[at the rates specified in the Table below, namely

SR No

AREA

Type of Video Game Machine

Rate of Entertainment duty per month,

per machine (in rupees)

(1)

Within the limits of Brihan

(1) Machine operated by one

1,000 2,000

Mumbai Municipal Corporation

person (2) Machine operated by

two persons simultaneously

(2) Within the limits of all

(1) Machine operated by one

750 1,500

Municipal Corporations other

person (2) Machine operated by

than Brihan Mumbai Municipal

two persons simultaneously

Corporation

(3) Within the limits of all other

(1) Machine operated by one

500

areas not covered by entries

person

1 and 2 above

(2) Machine operated by two

1,000

1[(1AA) In computing the duty and the surcharge under this Act, a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.]

(2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, ²[the entertainment duty shall be levied and paid on 50 per cent; of such lump sum at the rates specified in clause (b) of sub-section (1).]

[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 4[***] video exhibition ⁵[but excluding exhibition by means of any type of antenna or cable television] held in the places of entertainment specified in column (2) of the Table below and situated in the areas specified in column (1) of the said Table, the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the State Government every week as specified the corresponding entry in column 53) thereof.

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1 Sub-section (1AA) was substituted for the original by Mah. 7 of 1987, s. 3(b).

2 Substituted by Mah. 7 of 1987, s. 3(c).

3 Sub- section (3)(a) was added by Mah. 7 of 1987, s. 3(d).

4 Words "exhibition by cinematograph including" deleted by Act.No. 22 of 2003, dated 01-08-2003.

5 These words were inserted by Mah. 10 of 1993, s. 3(2)(a)(i).

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Area

(1)

Type of exhibition of cinema

(A) within the limits of the areas of all

Municipal

Corporations, Cantonments of

Pune,

Solapur, Dehu Road,

Deolali,

Kamptee and Kirkee;

(B) Within the limits of the areas of cities and towns having population of

one

lakh

fifty

thousand

and above

Amount of duty

(A)30 per cent of the gross collection capacity for a show multiplied by 72 per cent of the shows actually held.

(B)30 per cent of the gross collection capacity for a show multiplied by 68 percent of the shows actually held

Area

(2)

Type of exhibition of cinema

Within the limits of the areas of cities and towns having population above twenty-five thousand but below one lakh fifty thousand

Amount of duty

20 per cent of the gross collection capacity for a show multiplied by 72 per cent of the shown actually held

Area (3)

Type of exhibition of cinema

Any other areas with population upto twenty-five thousand and below.

Amount of duty

15 per cent of the gross collection capacity for a show multiplied by 60 per cent of the shows actually held.

Explanation.-

For the purpose of this sub-section "gross collection capacity" in relation to a ² [video exhibition] means the notional aggregate of all payments for admission for a show inclusive of the duty leviable under clause (c) of sub-section (1) if all the seats and other accommodation available and provided or the audience in the ³[video cinema] as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.

⁴

[(aa) In lieu of the tax payable under clause (c) of sub-section (1), in the case of exhibition by cinematograph but excluding video exhibition and exhibition by means of any type of antenna or cable television held in the places of entertainment specified in column (2) of the Table below, the proprietor of such, exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the State Government every week as specified in the corresponding entry, in column (3) of the said Table.

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Subs, by Act No. 22 of 2003, dated 01-08-2003.

Inserted by Act No. 22 of 2003, dated 01-08-2003.

********************************************************************************

TABLE

Sr No

Area

Amount of entertainment duty

Within the limits of 'A' Class

30 per cent of the houseful tax capacity of a show

Municipal Councils

multiplied by the number of shows actually held.

Within the limits of 'B' Class

24 per cent of the houseful tax capacity of a show

Municipal Councils

multiplied by the number of shows actually held.

Within the limits of "C" Class

18 per cent of the houseful tax capacity of a show

Municipal Councils

multiplied by the number of shows actually held.

All other areas not covered by entries

12 per cent of the houseful tax capacity of

1 to 3 above but, excluding the areas

show

multiplied

number

of shows

of Municipal Corporations and

actually held.

Cantonments.

Explanation

- For the purposes of this sub-section, "houseful tax capacity", in relation to a cinematograph exhibition, means the notional aggregate of the duty for a show leviable under clause (c) of sub-section (l) if all the seats and other accommodation available and provided to the audience in the cinema theatre as specified in the license issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966 were occupied by spectators.]

'[(b) The duty leviable under this sub-section shall be recoverable weekly in accordance with the rates specified in column (3) of the table to clause (a) ²[or clause (aa), as the case may be] from the proprietor taking into consideration the actual number of shows held by him in each week.]

''[Explanation.-For

the purpose of this clause, actual number of shows held by the proprietor in a week shall not include the shows of a tax free film held by him in the week.]

(c)

Any proprietor who opts to pay duty under this sub-section shall apply in the prescribed form to the prescribed officer for permission to pay the duty under this sub-section.

(d)

After the determination of gross collection capacity of a 4[video cinema or houseful tax capacity of a cinema theatre], no change or modification either in the number of seats or accommodation or in the rates of payment for admission to such exhibition shall be made, unless the proprietor has given fifteen days' notice thereof

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Clause (b) was substituted for the original by Mah. 10 of 1993, s. 3(2)(b).

Inserted by Act No. 22 of 2003, dated 01-08-2003.

This explanation was added by Mah. 49 f 1994, s. 3(2).

Subs. by Act No. 22 of 2003, dated 01-08-2003.

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to the prescribed officer and, until the gross collection capacity '[of video cinema or houseful tax capacity of a cinema theatre, as the case may be] is redetermined the proprietor shall pay the duty as previously fixed.

(e)

No proprietor of a ²[video cinema or a cinema theatre, as the case may be] to which this sub-section is applicable shall collect or cause to be collected any amount either by way of duty or otherwise in excess of the payment for admission taken into consideration for calculating the gross collection capacity ³[or houseful tax capacity, as the case may be] of such exhibition.

(f)

Notwithstanding

anything

contained

this

sub-section,

where

a cinematograph film is allowed exemption from or reduction in, the payment of duty under section 6, the rates of payment for admission shall be reduced in respect of each admission to the extent of the duty exempted or reduced in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay duty as if no exemption or reduction from the payment of duty was made under section 6.

(g)

In calculating the reduction in the rates of payment. for admission under clause (f), the gross collection capacity ⁴[or houseful tax capacity, as the case may be] for the purpose of payment of such reduction of duty shall be the same as specified in the Explanation to clause (a) ⁵[or clause (aa), as the case may be].

(h) The option permitted under this sub-section shall be exercised once in a calendar year and the proprietor shall not be permitted to withdraw the same during that calendar year.

(i) No proprietor of 6[video exhibition or cinematograph exhibition, as the case may be] who fails to pay duty under this sub-section shall conduct such ⁷[video exhibition or cinematograph exhibition, as the case may be] unless he gives security of such amount and in such manner as the State Government may, by general or special order, specify for the payment of duty under this sub-section.

(j) Notwithstanding anything contained in this sub-section, in case where no show has been held in the place of exhibition ⁸[specified in the Tables under clause (a) or (aa), as the case may be,] continuously for the entire week, the Commissioner shall after such enquiry as he may deem necessary and subject to such conditions as may be prescribed, remit the duty payable under this sub-section as relates to the exhibition concerned for the week during which no show has been held.]

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Inserted by Act No. 22 of 2003, dated 01-08-2003.

Subs. by Act No. 22 of 2003, dated 01-08-2003.

Inserted by Act No. 22 of 2003, dated 01-08-2003.

Subs. by Act No. 22 of 2003, dated 01-08-2003.

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'[²[(4) Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act, there shall be levied, and paid by the proprietor to the State Government, the entertainments duty at the rate specified in the table below, per television set which receives radio frequency signals for exhibition of film, or moving pictures or series of pictures with the aid of any type of antenna or any other apparatus for securing transmission through cable network or cable television attached to it.

Sr.No

Area

Amount of entertainments duty to

be paid per T.V. set per month

(1)

Within the limits of all Municipal Corporations and all Cantonments

[Rs. 30]

(2)

Within the limits of all 'A' and 'B' class Municipal Councils.

⁴

[Rs. 20]

(3)

Within the limits of any other areas not covered by entries 1 and 2.

⁵

[Rs. 10]

(5)(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 25^th December 1989, there shall be levied, and paid by the proprietor to the State Government, the entertainments duty in respect of an amusement park in the following manner, namely:-

(i) for the first three years from the date of commencement of the amusement park, 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 sub-section (2) of section 3;

(iii) from the sixth years, full amount of entertainments duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3.

Explanation.

-For the purpose of this sub-section,-

(i)

the date on which an amusement park is opened to the public for admission shall be deemed to be the date of commencement of the amusement park;

(ii) the change in the management of the amusement park or the change in the games or rides in the amusement park shall not be constructed as a fresh commencement of the amusement park.

(b) The concession of duty under clause (a) shall be available to the proprietor of an amusement park if, and only if, the amusement park 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 of the amusement park at the rates specified in clause (b) of sub-section (1) or as the case may, sub-section (2) of section 3 and the proprietor shall be liable to pay the same.]

1[(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)

or 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 sub-section (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 sub-section (2) of section 3.

Explanation.

-For the purposes 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 of 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.]

1 This sub-section was inserted by Mah. 20 of 1998, s. 3(c)

[(6) Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions of this Act, for a period of ²[two years and three and a half months] commencing from the 16^th September 1994 and ending on the ³[31^st December 1996] there shall be levied, and paid by the proprietor to the State Government, the entertainment duty in the case of every entertainment other than exhibition by cinematograph including video exhibition, video games and exhibition by means of any type of antenna or cable television,-

(I) within the limits of all Municipal Corporations, all 'A' and 'B' Class Municipal Councils, and all Cantonment areas

(a)

Out

the

first

100

poise

20 per cent of such payment

payment for admission

(b)

Out

the

100

paise

30 per cent of such payment.

payment for admission.

(c)

Out of the balance of the total

35 per cent of such payment

payment for admission.

(II) within the limits of any other areas

(a)

Out

the

first

100

paise

20 per cent of such payment

payment for admission

(b)

Out

the

100

paise

25 per cent of such payment

payment for admission.

(c)

Out of the balance of the total

35 per cent of such payment

payment for admission.

(7) Notwithstanding anything contained in clause (c) of sub-section (1) or any other provisions of this Act, for a period of ⁴[two years and three and a half months] commencing from the 16th September 1994 and ending on the ⁵[31^st December 1996], there shall be levied, and paid by the proprietor to the State Government, the entertainment duty in respect of exhibition by cinematograph including video exhibition other than exhibition by means of any type of antenna or cable television, as specified in the Table below:-

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Maharashtra State Acts

The Bombay Entertainment Duty Act, 1923 Complete Act - Bare Act

State

Year

Act Info: