Act Info:
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, -
TABLE
Serial No
Area
Amount payable as entertainment duty out of Gross value of the ticket
(1)
(2)
(3)
1
Brihan Mumbai Municipal Corporation
25 per cent
2
All Municipal Corporations (other than Brihan Mumbai Municipal Corporation) and all Cantonment area.
20 per cent
3
"A" Class, "B" Class and "C" Class Municipal Councils
15 per cent
4
Any other area not covered by entries 1 to 3 above
No duty]
(I) 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, 9[Dombivali], Kolhapur, Nashik, Pimpri-Chinchwad, Pune, Solapur, 10[Thane, Navi Mumbai, Ulhasnagar, 11[Nanded-Waghala and Sangli-Miraj and Kupwad]];
(d) The Municipal area of Bhiwandi 12[Municipal Council];
(e) The Cantonments of Pune, Solapur, Dehu Road, Deolali, Kamptee and Kirkee 13[,and]
14[ * * * ]
(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)-
(i) Out of the first 100 paise of payment for admission. 15[24 per cent] of such payment.
(ii) Out of the next 100 paise of payment for admission. 16[39 per cent] of such payment.
(iii) Out of the balance of the total payment for admission. 17[39 per cent] of such payment.
(II) within the limits of the cities or towns of Akola, Dhule, Malegaon, 18, 19[ * * * ] and any such city or town, other than those referred to in sub-clause (1), with a population of one lakh fifty thousand and above-
(i) out of the first 100 paise of payment for admission. 20[21 per cent] of such payment.
(ii) out of the next 100 paise of payment for admission. 21[30 per cent] of such payment.
(iii) out of the balance of the total payment for admission. 22[39 per cent] of such payment.
(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 admission. 23[20 per cent] of such payment.
(ii) Out of the next 100 paise of payment for admission. 24[29 per cent] of such payment.
(iii) Out of the balance of the total payment for admission. 25[36 per cent] of such payment.
(IV) within any other areas-
(i) out of the first 100 paise of payment for admission. 26[18 per cent] of such payment.
(ii) Out of the next 100 paise of payment for admission. 27[24 per cent] of such payment.
(iii) Out of the balance of the total payment for admission. 28[30 per cent] of such payment.
29[Provided that, in the case of the cabaret 30[* * *] 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.
31[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.]
32[(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, -
70[TABLE
Serial No
Area
Rate of entertainment duty on payment for admission fixed by the proprietor
(1)
(2)
(3)
1
Within the limits Brihan Mumbai Municipal of Corporation
45 per cent
2
Within the limits of all other Municipal Corporations and Cantonments
40 per cent
3
Within the limits of 'A' Class Municipal Councils
34 per cent
4
Within the limits of 'B' Class Municipal Councils
28 per cent
5
Within the limits of 'C' Class Municipal Councils
22 per cent
6
Any other area not covered by entries (1) to (5) above
15 per cent]
33[(1A) 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 34[at the rates specified in the Table below, namely]:-
8[TABLE
Serial No
Area
Type of Video Game Machine
Rate of Entertainment duty per month, per machine (in rupees)
(1)
(2)
(3)
(4)
1
Within the limits of Brihan Mumbai Municipal
(1) Machine operated by one person
1,000
Corporation
(2) Machine operated by two persons simultaneously
2,000
2
Within the limits of all Municipal Corporations
(1) Machine operated by one person
750
other than Brihan Mumbai Municipal Corporation
(2) Machine operated by two persons simultaneously
1,500
3
Within the limits of all other areas not covered by entries
(1) Machine operated by one person
500
1 and 2 above
(2) Machine operated by two persons simultaneously
1,000
35[(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, 36[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).]
37[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 38[***] video exhibition 39[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 (3) thereof.
8[TABLE
Area
Type of exhibition of cinema
Amount of duty
(1)
(2)
(3)
I
(A) within the limits of the areas of all Municipal Corporations, Cantonments of Pune, Solapur, Dehu Road, Deolali, Kamptee and Kirkee;
30 per cent of the gross collection capacity for a show multiplied by 72 per cent of the shows actually held.
(B) Within the limits of the areas of cities and towns having population of one lakh fifty thousand and above
30 per cent of the gross collection capacity for a show multiplied by 68 percent of the shows actually held.
II
Within the limits of the areas of cities and towns having population above twenty-five thousand but below one lakh fifty thousand
20 per cent of the gross collection capacity for a show multiplied by 72 per cent of the shown actually held.
III
Any other areas with population upto twenty-five thousand and below.
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 40[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 41[video cinema] as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.
42[(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.
TABLE
Sr. No
Area
Amount of entertainment duty
(1)
(2)
(3)
1
Within the limits of 'A' Class Municipal Councils
30 per cent of the houseful tax capacity of a show multiplied by the number of shows actually held.
2
Within the limits of 'B' Class Municipal Councils
24 per cent of the houseful tax capacity of a show multiplied by the number of shows actually held.
3
Within the limits of 'C' Class Municipal Councils
18 per cent of the houseful tax capacity of a show multiplied by the number of shows actually held.
4
All other areas not covered by entries 1 to 3 above but, excluding the areas of Municipal Corporations and Cantonments.
12 per cent of the houseful tax capacity of a show multiplied by number of shows actually held.
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 (1) 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.)
43[(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) 44[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.]
45[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 46[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 to the prescribed officer and, until the gross collection capacity 47[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 48[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 49[or houseful tax capacity, as the case may be] of such exhibition.
(f) Notwithstanding anything contained in 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 49[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) 50[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 51[video exhibition or cinematograph exhibition, as the case may be] who fails to pay duty under this sub-section shall conduct such 51[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 52[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.]
53[ 54[(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.
74[TABLE
Serial No.
Area
Amount of entertainments duty to be paid per T.V. set per month.
(1)
(2)
(3)
1
Within the limits of all Municipal Corporations and all Cantonments
45
2
Within the limits of all 'A' and 'B' class Municipal Councils.
30
3
Within the limits of any other areas not covered by entries 1 and 2.
15]
(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 25thDecember 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.]
55[(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 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.]
56[(6) Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions of this Act, for a period of 57[two years and three and a half months] commencing from the 16thSeptember 1994 and ending on the 58[31stDecember 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 of the first 100 paise of payment for admission
20 per cent of such payment.
(b)
Out of the next 100 paise of payment for admission.
30 per cent of such payment.
(c)
Out of the balance of the total payment for admission.
35 per cent of such payment.
(II)
within the limits of any other areas-
(a)
Out of the first 100 paise of payment for admission
20 per cent of such payment.
(b)
Out of the next 100 paise of payment for admission.
25 per cent of such payment.
(c)
Out of the balance of the total payment for admission.
35 per cent of such payment.
(7) Notwithstanding anything contained in clause (c) of sub-section (1) or any other provisions of this Act, for a period of 59[two years and three and a half months] commencing from the 16thSeptember 1994 and ending on the 60[31stDecember 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:-
TABLE
Area
Rate of entertainment duty on payment for admission fixed by the proprietor
(1)
(2)
I.
Within the limits of the areas of -
For areas specified in entries (a) to (d) both inclusive,-
(a) All Municipal Corporations;
(i) upto 1 rupee
40 per cent of payment
(b) The Municipal Councils of Bhiwandi and Ulhasnagar;
for admission.
(c) The cantonments of Pune, Solapur, Dehu Road, Deolali, Kamptee and Kirkee;
(ii) above 1 rupee but not exceeding 2 rupees and
45 per cent f such payment.
(d) any city or town other than those referred to above having population of one lakh fifty thousand and above.
(iii) above 2 rupees
50 per cent of such payment.
II.
Within the limits of cities and
(i) upto 1 rupee
35 per cent of such
towns other than those referred to in sub-clause (1), having population above twenty-five thousand but below one lakh
(ii) above 1 rupee but not exceeding 2 rupees, and
payment.
40 per cent of such payment.
fifty thousand.
(iii) above 2 rupees
45 per cent of such payment.
III
Within the limits of any other
(i) upto 1 rupee
30 per cent of such
area having a population upto twenty-five thousand and below.
(ii) above 1 rupee but not exceeding 2 rupees, and
payment.
35 per cent of such payment.
(iii) above 2 rupees
40 per cent of such payment.
(8) Notwithstanding anything contained in clause (a) of sub-section (3) or any other provisions of this Act, for a period of 61[two years and three and a half months] commencing from the 16thSeptember 1994 and ending on the 62[31stDecember 1996], in lieu of the tax payable under clause (a) of sub-section (3) in the case of exhibition by cinematograph including video exhibition but excluding exhibition by means 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 in the corresponding entry column (3) thereof.
TABLE
Area
Type of exhibition of Cinema
Amount of duty
(1)
(2)
(3)
Within the limits of the areas of-
I.
(A) All Municipal Corporations, Municipal Councils of Bhiwandi and Ulhasnagar, Cantonments of Pune, Solapur, Dehu Road, Deolali, Kamptee and Kirkee.
Video exhibition
20 per cent, of the gross collection capacity for a show multiplied by 90 per cent of the shows actually held.
(B) Cities and towns having population of one lakh fifty thousand and above.
Permanent, quasi-permanent and touring cinemas with roof over it and video exhibitions.
20 per cent, of the gross collection capacity for a show multiplied by 85 per cent of the shows actually held.
Touring cinemas open to sky.
20 per cent of the gross collection capacity for a show multiplied by 75 per cent of the shows actually held.
II.
Cities and towns having population of above twenty-five thousand but below one lakh fifty thousand.
Permanent, quasi-permanent and touring cinemas with roof over it and video exhibitions.
15 per cent of the gross collection capacity for a show multiplied by 80 per cent actually held.
Touring cinemas open to sky.
15 per cent, of the gross collection capacity for a show multiplied by 65 per cent, of the shows actually held.
III.
Any other areas with population upto twenty-five thousand and below.
Permanent, quasi-permanent and touring cinemas with roof over it and video exhibitions.
10 per cent, of the gross collection capacity for a show multiplied by 75 per cent, of the shows actually held.
Touring cinemas open to sky.
10 per cent, of the gross collection capacity for a show multiplied by 60 per cent, of the shows actually held]
63[(9) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every pool-parlour, the entertainment duty in case of such pool-parlour, to the State Government, at the rate specified in the table below:-
TABLE
Sr. No.
Area
Amount of entertainment duty to be paid per pool-table, per month in advance
(1)
(2)
(3)
1
Within the limits of Municipal Corporations of Brihan Mumbai, Navi Mumbai and Thane.
Rs. 5,000
2
Within the limits of Pune Municipal Corporation
3,000
3
Within he limits of other Municipal Corporations not covered by entries (1) and (2).
2,000
4
Within the limits of any other areas not covered by entries (1), (2) and (3).
1,000
64[(10) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every bowling-alley to the State Government, the entertainments duty in respect of such bowling-alley 65[at the rates specified in Table below.
TABLE
Serial No
Area
Amount of entertainment duty per lane per month (in rupees)
(1)
(2)
(3)
1
Within the limits of Brihan Mumbai Municipal Corporation
5,000
2
All other areas not covered by entry 1
3,000]
66[(11) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, there shall be levied and paid in advance, by the tenth day of every calendar month, by the proprietor of every dance bar, the entertainment duty in respect of every dance performance in such dance bar, to the State Government, at the rate specified in the Table below:-
8[TABLE
Serial No.
Area
Amount of entertainment duty in a dance bar per performance, per month (in rupees)
(1)
(2)
(3)
1
Within the ' limits of Brihan Mumbai Municipal Corporation.
30,000
2
Within the limits of the Municipal Corporations other than the Brihan Mumbai Municipal Corporation
25,000
3
All other areas not covered by entries 1 and 2 above
15,000]
(12) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, in case of all performances of,-
(i) western music (classical, light or instrumental);
(ii) western dances including folk dances from western countries; and
(iii) Indian folk dances such as Ras-Garba Dandiya, Disco-Dandiya or Rain Dandiya or Ras-Garba or Dandiya by whatever name it is known;
67[* * *] there shall be levied and paid, by he proprietor to the State Government, in respect of such performance or show, entertainment duty at the rate specified in clause (b) of sub-section (1).].
68[(13) (a) Notwithstanding anything contained in any other provisions of this Act, but subject to the terms and conditions specified in clause (b), on and with effect from the date of coming into force of the Bombay Entertainments Duty (Amendment) Act, 2001 (Mah. II of 2002), there shall be levied and collected by the State Government from the proprietor of a Multiplex Theatre Complex the duty in respect of any such complex as follows, namely:-
(i) for the first three years from the date of commencement of the Multiplex Theatre Complex, no duty;
(ii) for the subsequent two years, at the rate of twenty-five per cent, of the rate of duty leviable under clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3);
(iii) from the sixth year, full amount of duty leviable at the rate specified in clause (b) and clause (c) of sub-section (1) or, as the case may be, subsection (3):
Provided that, the duty leviable shall also be subject to the provisions of subsection (2), wherever applicable.
Explanation.-For the purposes of this sub-section,-
(i) the date on which the Multiplex Theatre Complex is opened to the public for admission shall be deemed to be the date of commencement of the Multiplex Theatre Complex;
(ii) the change in the management of Multiplex Theatre Complex, or the change in the name of the complex shall not be construed as a fresh commencement of the Multiplex Theatre Complex.
(b) The concession in duty as provided under clause (a) shall be available to the proprietor of the Multiplex Theatre Complex subject to following terms and conditions, namely:-
75 [(i) during the period of concession covered by clause (a) above, the minimum rates of admission in a multiplex shall be determined by the Collector. Such minimum rates of admission shall not be less than the prevailing highest rate, excluding the rates of the highest priced fifty seats, in any of the cinemas theatres in the district in which multiplex is situated and accordingly such minimum rates of admission may be different for morning, matinee and other shows;]
(ii) one theatre in the complex shall be reserved for a total period of not less than one month, in a year, exclusively for Marathi Cinemas;
(iii) the proprietor of a complex shall not levy the service charge, till the period of concession under clause (a) is over. After the concession period is over, the proprietor may levy service charges as specified in the second proviso to clause (b) of section 2;
(iv) the Multiplex Theatre Complex shall be continued continuously for ten years;
(v) no facilities provided in the complex as specified in the notification issued under clause (f-a) of section 2, shall be discontinued or curtailed, without prior permission of the Government.
(c) In case of violation of the condition (iv) or (v) of clause (b), the concession shall be liable to be withdrawn and the duty shall be levied and collected from the date of commencement of the Multiplex Theatre Complex, at the rate specified in clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3), alongwith the interest leviable at the rate specified in section 9B.
(d) If any existing cinema theatre is converted into Multiplex Theatre Complex, by not reducing its original seating capacity and by complying with the provisions of clause (f-a) of section 2, the converted theatre shall also be entitled to concession in the duty as specified in clause (a), subject to the terms and conditions specified in clause (b).]
69[(14) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of the every calendar month, by the proprietor of every Go-carting centre to the State Government, the entertainment duty in respect of each car at the rate of Rs. 2,000 per car per month.
(15) Notwithstanding anything contained in clause (b) of sub-section (1) or subsection (4) or in any other provisions of this Act, there shall be levied and paid, by the tenth day of every calendar month, by the proprietor of every Direct-to-Home (DTH) Broadcasting service, to the State Government, the entertainments duty, per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of a set top box or any other apparatus attached to it for securing transmission through Direct-to-Home (DTH) Broadcasting service at the rates specified for the area in the TABLE below:-
76[TABLE
Serial No.
Area
Amount of entertainment duty per television set per month (Rupees)
(1)
(2)
(3)
1
Within the limits of Municipal Corporations and Cantonments..
45
2
Within the limits of 'A' and 'B' class Municipal Councils
30
3
Any other areas not covered by entries 1 and 2 above
15]
(16) Notwithstanding anything contained in clause (b) of subs-section (1) or in any other provisions of this Act, there shall be levied and paid, in advance, by the fifteenth day of January of every calendar year, by the proprietor of every tourist bus with video facility, to the State Government, the entertainment duty in respect of such bus at the rate of Rs. 1,000 per bus, per annum.
(17) Notwithstanding anything contained in clause (b) of sub-section (1) or subsection (2) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every discotheque in the State, to the State Government, the entertainment duty in respect of such discotheque, at the rate and as per the category, as specified in the TABLE below:-
1[TABLE
Serial No.
Category
Amount of entertainment duty to be paid in advance per month ( in rupees)
(1)
(2)
(3)
1
Within the limits of Brihan Mumbai Municipal Corporation,-
(a) discotheques in the Five Star Hotels;
(b) discotheques situated at places other than in the Five Star Hotels
2,00,000
1,00,000
2
Outside the limits of Brihan Mumbai Municipal Corporation,-
(a) discotheques in the Five Star Hotels;
(b) discotheques situated at places other than in the Five Star Hotels.
1,00,000
50,000]
_____________________
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 "50" by Mah. 10 of 1993, s. 3(1)(b).
8. Substuted by Act No. 22 of 2003, dated 01-08-2003.
9. Substituted for the word "Kalyan" by Mah. 3 of 2000, s. 3(a)(1)(i).
10. Substituted for the words "and Thane" by Mah. 28 of 1997, s. 2(1)(a)(I)(i).
11. Substituted for the words, "and Nanded" by Mah. 3 of 2000, s. 3(a)(1)(ii).
12. Substituted by Mah. 28 of 1997, s. 2(1)(a)(I)(ii).
13. This words was added, by Mah. 28 of 1997, s. 2(i)(a)(I)(iii)
14. Entry (f) was deleted, by Mah. 28 of 1997, s. 2(1)(a)(I)(iv).
15. Substituted by Mah. 28 of 1997, s. 2(1)(a)(I)(v)(A).
16. Substituted by Mah. 28 of 1997, s. 2(1)(a)(I)(v)(B).
17. Substituted by Mah. 28 of 1997, s. 2(a)(I)(v)(C).
18. The word "Nanded", was deleted by Mah. 28 of 1997, s. 2(1)(II)(i).
19. The word "Sangli" was deleted by Mah. 3 of 2000, s. 3(a)(2).
20. Substituted by Mah. 28 of 1997, s. 2(1)(a)(II)(ii).
21. Substituted by Mah. 28 of 1997, s. 2(1)(a)(II)(iii).
22. Substituted by Mah. 28 of 1997, s. 2(1)(a)(II)(iv).
23. Substituted by Mah. 28 of 1997, s. 2(1)(a)(III)(i).
24. Substituted by Mah. 28 of 1997, s. 2(1)(a)(III)(ii).
25. Substituted by Mah. 28 of 1997, s. 2(1)(a)(III)(iii).
26 Substituted by Mah. 28 of 1997, s. 2(1)(a)(IV(i).
27. Substituted by Mah. 28 of 1997, s. 2(1)(a)(IV)(ii).
28. Substituted by Mah. 28 of 1997, s. 2(1)(a)(IV)(iii).
29. Those provisos were substituted for the original, by Mah. 49 of 1994, s. 3(1).
30. The words "or discotheque" were deleted by Mah. 20 of 2002, s. 3(a)(ii).
31. This proviso was added by Mah. 20 of 1998, s. 3(a).
32. Substuted by Act No. 4 of 2004, dated 12-01-2004 (w.e.f. 08-04-2004).
33. Sub-section was renumbered as sub-section (1AA) and before section (1AA) so renumbered section (1A) was inserted by Mah. 11 of 1984, s. 4(b).
34. Substuted by Act No. 22 of 2003, dated 01-08-2003.
35. Sub-section (1AA) was substituted for the original by Mah. 7 of 1987, s. 3(b).
36. Substituted by Mah. 7 of 1987, s. 3(c).
37. Sub- section (3)(a) was added by Mah. 7 of 1987, s. 3(d).
38. Words "exhibition by cinematograph including" deleted by Act. No. 22 of 2003, dated 01-08-2003.
39. These words were inserted by Mah. 10 of 1993, s. 3(2)(a)(i).
40. Substuted by Act No. 22 of 2003, dated 01-08-2003.
41. Substuted by Act No. 22 of 2003, dated 01-08-2003.
42. Inserted by Act No. 22 of 2003, dated 01-08-2003.
43. Clause (b) was substituted for the original by Mah. 10 of 1993, s. 3(2)(b|.
44. Inserted by Act No. 22 of 2003, dated 01-08-2003.
45. This explanation was added by Mah. 49 f 1994, s. 3(2).
46. Substituted by Act No. 22 of 2003, dated 01-08-2003.
47. Inserted by Act No. 22 of 2003, dated 01-08-2003.
48. Substituted by Act No. 22 of 2003, dated 01-08-2003.
49. Inserted by Act No. 22 of 2003, dated 01-08-2003.
50.Inserted by Act No. 22 of 2003, dated 01-08-2003.
51. Substituted by Act No. 22 of 2003, dated 01-08-2003.
52. Substituted by Act No. 22 of 2003, dated 01-08-2003.
53. Sub-sections (4) and (5) were added by Mah. 10 of 1993, s. 3(3).
54. Sub-section (4) was substituted by Mah. 20 of 1998, s. 3(b).
55. This sub-section was inserted by Mah. 20 of 1998, s. 3(c).
56. Sub-sections (6), (7) and (8) were added by Mah. 49 of 1994, s. 3(3).
57. Substituted for the words "two years" by Mah. Ord. 14 of 1996, s.(2) (a)(i)
58. Substituted by Mah. Ord. 14 of 1996, s. 2(a)(ii).
59. Substituted by Mah. Ord. 14 of 1996, s. 2(b)(i).
60. Substituted by Mah. Ord. 14 of 1996, s. 2(b)(ii).
61. Substituted for the words "two years", by Mah. Ord. 14 of 1996, s.2(c)(i).
62. Substituted by Mah. Ord. 14 of 1996, s.2(c)(ii).
63. This sub-section was added by Mah. 3 of 2000, s. 3(b).
64. Added by Mah. 28 of 2000, s. 3(b) with effect from 1st April 2000.
65. Substituted by Act No. 22 of 2003, dated 01-08-2003.
66. Sub-sections (1) and (2) were added by Mah. 5 of 2001, s. 3.
67. These words were deleted by Mah. 20 of 2002, s. 3(b).
68. This sub-section was added by Mah. 2 of 2002, s. 3.
69. These sub-sections were added by Mah. 20 of 2002, s. 3(c).
70. Substituted by Act No. 4 of 2004, dated 12-01-2004 (w.e.f 09-04-2004).
71. Substituted by Mah. 28 of 2000, s. 3(a)(i) with effect from 1st April 2000.
72. Substituted by Mah. 28 of 1997, s. 3(a)(ii) with effect from 1st April 2000.
73. Substituted by Mah. 28 of 1997, s. 3(a)(iii) with effect from 1st April 2000.
74. Substituted by the Mah. 16 of 2006 (w.e.f. 01.06.2006) for the following :-
"Serial No.
Area
Amount of entertainments duty to be paid per T.V. set per month.
(1)
(2)
(3)
1
Within the limits of all Municipal Corporations and all Cantonments
71[Rs. 30]
2
Within the limits of all 'A' and 'B' class Municipal Councils.
72[Rs. 20]
3
Within the limits of any other areas not covered by entries 1 and 2.
73[Rs. 10]"
75. Substituted by the Mah. 16 of 2006 (w.e.f. 01.06.2006) for the following :-
"(i) the proprietor shall not charge less payment for admission than the prevailing highest rate for admission at any given time, in any of the cinema theatres in the district in which the complex is situated, till the period of concession under clause (a) is over;"
76. Substituted by the Mah. 16 of 2006 (w.e.f. 01.06.2006) for the following :-
"Serial No.
Area
Amount of entertainment duty per television set per month (Rupees)
(1)
(2)
(3)
1
Within the limits of Municipal Corporations and Cantonments.
90
2
Within the limits of 'A' and 'B' class Municipal Councils
60
3
Any other areas not covered by entries 1 and 2 above
30"