Bombay Entertainments Duty Act, 1923, (Maharashtra) Section 13 - Bare Act

¹[Section 13 - Prohibition of levy of tax on entertainments by local authorities

(1) Notwithstanding anything contained in any law relating to a municipality, local board, village Panchayat or other local authority, no municipality, local board village Panchayat or other local authority shall levy any tax on entertainment on which an entertainment duty is leviable under this Act after this Act comes into operation in the area within which the local authority concerned has jurisdiction.

(2) Nothing contained in sub-section (1) shall affect the levy by any local authority of a tax at a flat rate per cinema show or performance on cinema shows or performances in accordance with the law enabling the imposition of such a tax.

Explanation.-For the purpose of this section, "municipality" means a body specified in the Schedule to this Act.]

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1. Sections 11, 12, 13, 14 and Schedule were added by Bom. 41 of 1958, s. 3(i).