Bombay Entertainments Duty Act, 1923, (Maharashtra) Section 3AA - Bare Act

Act Info:

[¹[3AA. Surcharge on ²[payment for admission or on lump sum duty] ³* * *

⁴[(1)⁵[There] shall be levied-

(a) under sub-section (1) of section 3 on all payments for admission to every entertainment other than⁶[an amusement park not being an amusement park which is not continued for ten years and provided by clause (b) of sub-section (5) of⁷[section 3,] exhibition by cinematograph including video exhibition⁸[and exhibition by cable network⁹[or cable television;]¹⁰[Direct-to-Home Broadcasting service],¹¹[and Discotheque]¹²[Exhibitions, Music and Dance Performances and Fashion Shows] a surcharge at the rate of 5 per cent, where the payment for admission does not exceed one rupee, and in all other cases at the rate of 10 per cent.:

¹³[***]

(b) under sub-section (A) of section 3, on the lump sum payment of duty a surcharge at the rate of 10 per cent.]

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(2)¹⁵[***]

¹⁶[(3) The proceeds of the surcharge paid according to sub-section (1) shall first be credited to the Consolidated Fund of the State; and subject to the provisions of this Act, after deducting the expenses of collection and recovery as determined by the State Government, shall under appropriation duly made by law in this behalf be entered in, and transferred to, the Health and Nutrition Fund referred to in section 5A of the Bombay Motor vehicles (Taxation of Passengers) Act, 1958 (Bom. LXVII of 1958), and shall, subject to the provisions of that section, be expended in the manner and for the purpose stated therein.

(4) The amount transferred to the Health and Nutrition Fund under sub-section (3) shall be charged on the Consolidated Fund of the State.]

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1. Section 3AA was inserted by Mah. 11 of 1974, s. 3.

2. Substituted for the words "entertainment duty" by Mah. 10 of 1993, s. 4(d).

3. The words "and rounding off were deleted by Mah. 7 of 1987, s. 4(c).

4. Sub-section (1) was substituted for the original by Mah. 7 of 1987, s. 4(a).

5. Substituted by Mah. 10 of 1993, s. 4(a).

6. Substituted by Mah. 49 of 1994, s. 4(a).

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

8. These words were inserted by Mah. 20 of 1998, s. 4(a).

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

10. These words brackets and letters were inserted by Mah. 20 of 2002, s. 4.

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

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

13. The proviso was deleted by Mah. 49 of 1994, s. 4(b).

14. This clause was deleted by Mah. 20 of 1998, s. 4(b).

15. Sub-section (2) was deleted by Mah. 7 of 1987, s. 4(b).

16. Sub-sections (3) and (4) were added by Mah. 77 of 1975, s. 2.