Bombay Entertainments Duty (Amendment) Act, 2009, (Maharashtra) Section 3 - Bare Act

Act Info:

In section 3 of the principal Act,--

(a) in sub-section (1), in clause (b), after the third proviso, the following proviso shall be added, namely:--

"Provided also that, the entertainment duty in respect of the Award Function organised only for invitees, without selling tickets, shall be 12.5 per cent of the total sponsorship amount received for such function.";

(b) after sub-section (17), the following sub-sections shall be added, namely:--

"(18) Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions of this Act, no duty shall be levied in respect of the Government Sponsored Cultural Festival.

(19) (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, 2009 (Mah. II of 2009), there shall be levied, and paid by the proprietor of a Tourism Project to the State Government the entertainment duty in respect of any such Tourism Project as follows, namely:--

(i) for the period of first five years, seven years and ten years from the date of commencement of the Tourism Project situated in Zone A, Zone B and Zone C, respectively, no duty:

(ii) for the next period from the sixth year, eighth year and eleventh year from the date of commencement of the Tourism Project situated in Zone A, Zone B and Zone C, respectively, full amount of entertainment duty leviable at the rate specified in clause (b) of sub-section (1) or, as the case may be, any other sub-section of section 3, applicable to the type of entertainment provided in the said Tourism Project, from time to time:

Provided that, the entertainment duty leviable shall also be subject to the provisions of sub-section (2) of section 3, wherever applicable.

Explanation.--For the purposes of this sub-section,--

(i) the date on which the eligibility certificate is issued by the Tourism Development Corporation under the Tourism Policy-2006, shall be deemed to be the date of commencement of the said Tourism Project;

(ii) the change in the management of Tourism Project, or the change in the name of the Tourism Project shall not be construed as a fresh commencement of the Tourism Project.

(b) The concession in entertainment duty as provided under clause (a) shall be available to the proprietor of the Tourism Project subject to the following terms and conditions, namely:--

(i) the Tourism Project situated in Zone A, Zone B and Zone C, shall be continued continuously for a period of ten years, fourteen years and twenty years, respectively;

(ii) the facilities provided in the Tourism Project, as specified in the Tourism Policy-2006, shall not be discontinued or curtailed without the prior permission of the State Government;

(iii) there is no violation of the terms and conditions specified as per the Tourism Policy-2006.

(c) In case of violation of conditions (1), (ii) or (iii) of clause (b), the concession shall be liable to be withdrawn and the entertainment duty shall be levied and collected from the date of commencement of the Tourism Project, at the rate specified in, clause (b) of sub-section (1), or, as the case may be, any other sub-section of section 3, applicable to the type of entertainment provided, from time to time, in the said Tourism Project alongwith the interest leviable at the rate specified in section 9B:

Provided that, if for any reason the concerned Tourism Project was not continued for the prescribed period, the entertainment duty shall be levied and collected from the date of commencement of the Tourism Project, at the rate specified in clause (b) of sub-section (1), or, as the case may be, any other sub-section of section 3, applicable to the type of entertainment provided, from time to time, in the said Tourism Project alongwith the interest leviable at the rate specified in section 9B.

Explanation.--For the purposes of this sub-section,--

(a) Zone A shall comprise of the area falling within the limits of Mumbai Suburban District, Mumbai, Navi Mumbai, Thane and Pune Municipal Corporations and Pimpri-Chinchwad Municipal Corporation;

(b) Zone B shall comprise of all other areas falling within the limits of all Municipal Corporations not included in Zone A and areas falling in 'A' Class Municipal Councils;

(c) Zone C shall comprise of all other areas within the limits of all districts of the Maharashtra State not included in Zone A and Zone B.".