.....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.....
List Judgments citing this section.....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;] 25 [Provided further that, 26 [subject to the provisions of sub-section (13) of section 3] any payment not exceeding 27 [three rupees in case of ordinary and air-cooled cinemas and four rupees in case of.....
View Complete Act List Judgments citing this section(1)This Act may be called the Bombay Entertainments Duty Act, 1923. 1 [(2) It extends to the whole of the2 [State of Maharashtra].] 3 [(3) It shall be deemed to have come into operation in the whole of the State of Maharashtra on the1St day of January 1984]. ____________________ 1.This sub-section was substituted for the original byBom. 41 of 1958, s. 3(b). 2.Substituted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order.1960. 3.This sub-section was substituted for the original byMah. 11 of 1984, s. 2.
View Complete Act List Judgments citing this section..... 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).....
View Complete Act List Judgments citing this sectionTHE BOMBAY ENTERTAINMENTS DUTY ACT, 19231 [Bombay Act No. I of 19232] [13th January of 1923] PREAMBLE An Act to impose a duty in respect of admission to entertainment in the3[State] of Bombay. WHEREAS it is expedient to provide for the levy of duty in respect of admission to4[entertainments] in the5[State] of Bombay; It is hereby enacted as follows:- ____________________ 1. 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) 2. For Statement of Objects and Resasons, 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, Bombay legislative Council debates, 1922, Vol VII. 3. Substituted for the word "Presidency" by Bom. 41 of 1958, s. 3(a). 4. Substituted for the original words by Bom. 25 of 1954, s. 2. 5. Substituted for the word "Presidency" by Bom. 41 of 1958, s. 3(a).
View Complete Act List Judgments citing this section.....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.] 14[***] (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.] _________________ 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......
View Complete Act List Judgments citing this section1 [3A. Duty on complimentary tickets There shall from the 1st day of April 1951 be levied and paid to the State Government on? every complimentary ticket issued by the proprietor the entertainment duty at the appropriate rate prescribed under section 3, 2 [and a surcharge provided by section 3AA], as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.] _____________________ 1. Section 3A was inserted by Bom. 38 of 1950, s. 3. 2. These words, figures and letters were inserted by Mah. 11 of 1974, s. 4.
View Complete Act List Judgments citing this section.....referred to in clause (b) and (c), as the case may be.] 7[Provided further that, the prescribed officer may, within fifteen days from the date of receipt of the application as aforesaid, reject the application after giving an opportunity of being heard to the applicant and recording reasons for such rejection.] (3) The provisions of sub-section (1) of this section and of section5 shall not apply to any entertainment in respect of which the duty due is payable in accordance with the provisions of sub-section (2). __________________ 1. This sub-section was substituted for the original by Bom. 38 of 1950, s. 4. 2. Substituted for by Mah. 7 of 1987, s. 5. 3. This clause was substituted by Mah. 20 of 2002, s. 5 (a). 4. Substituted by the Adaptation of Indian Laws Order in Council. 5. Substituted by the Adaptation of Indian Laws Order, 1950. 6. This proviso was added by Mah. 11 of 1984, s. 6. 7. This proviso was added by Mah. 20 of 2002, s. 5(b).
View Complete Act List Judgments citing this section4A. [Use of Government of Bombay stamps permissible for certain period after 1st May 1960.] Deleted by Mah. VII of 1987, s. 6.
View Complete Act List Judgments citing this section.....him 2 [after considering the amount of duty paid by the proprietor during the period of one year immediately before the submission of the unsatisfactory return, the monthly expenses for running the place of entertainment and any other relevant factors required to be considered for arriving at the amount of such duty.] (4) If a proprietor does not furnish returns in respect of any entertainment referred to in sub-section (1) within the time prescribed in that behalf, the State Government shall, after giving the proprietor a reasonable opportunity of being heard3 [and after considering the amount of duty paid by the proprietor during the period ofone year immediately before the non-submission of the returns, the monthly expenses for running the place of entertainment and any other relevant factors required to be considered in that behalf,] assess to the best of its judgement, the entertainments duty due from him, and may also direct that the proprietor shall pay, by way of penalty, in addition to the amount of duty so assessed a sum not exceeding one and a half times that amount. (5) Any assessment made under this section shall be without prejudice to any prosecution for an.....
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