Court : Mumbai
Reported in : 2007(1)ALLMR585; 2007(2)BomCR172
..... taking into consideration this difficulty, the government of maharashtra made further amendment in the principal act, by bombay entertainment duty (amendment) act, 1998, which came into force on 1st may, 1998. ..... the government of maharashtra, therefore, came up with the amendment in section 2 of the bombay entertainment duty act and as stated earlier by the ordinance dated 25th december, 1992 and lateron by amending act, 1993 the proviso was added to clause (b) of section (2). ..... however, on 25th december, 1992 the governor of maharashtra promulgated bombay entertainment duty (amendment) ordinance, 1992. ..... if the prescribed officer on perusal of the accounts is satisfied that the service charges or part thereof is not spent for the purposes mentioned in the second proviso, then the service charges or part thereof, not so spent shall be included in the payment for admission; and thereupon the provisions of sub-sections (2) to (5) of section 4b shall mutatis mutandis, apply for the purpose of assessment of entertainment duty. ..... by section 2 sub-section (3) of the amending act, 1994 after the second proviso to clause (b) of section 2 of the principal act following proviso was added.provided also that the proprietor shall submit, every year, to the prescribed officer as defined in the rules made under this act, the accounts of service charges collected and spent by him towards maintenance and providing facilities and safety measures as referred to in the second proviso. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2111; (1994)96BOMLR488; JT1993(4)SC207; 1993(3)SCALE95; (1993)3SCC696; [1993]Supp1SCR169
..... on the other hand, we find that under the bombay entertainment duty act, 1923, as amended by maharashtra act 11 of 1984 the expression 'video exhibition' has been defined in section 2(j) in the following manner:'video exhibition' means an exhibition of a cinematograph film or moving pictures or series of pictures organised for a financial gain by playing or pre-playing a re-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or video scope or otherwise, at residential or non-residential place of entertainment, other than a hotel or a public vehicle ..... as noticed earlier under the bombay entertainment duty act, 1953, the expression 'video exhibition', as defined in section 2(j) of the said act includes exhibition of a cinematograph film on the screen of a video scope, i.e. ..... high court for the reason that such equipment is not only outside the definition but is also excluded by the spirit of the provision and in that regard, the high court has observed that the act contemplates the existence of the conventional cinema and that by amendment the act has made provision for this new form of exhibition and it does not assume of the second encroaching on the first. ..... of the three meanings assigned above the third is the widest while the second is the narrowest. ..... the first meaning is narrower than the third meaning but wider than the second. .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(6)ALLMR580; 2009(2)BomCR298; (2008)110BOMLR3667; 2008BusLR61(Bom)
..... as both houses of the state legislature were not in session and the governor of maharashtra was satisfied that circumstances existed which render it necessary for him to take immediate action further to amend the bombay entertainment duty act, 1923, for the purposes aforesaid, the bombay entertainments duty (amendment) ordinance, 2001 (mah. ..... the state of maharashtra has enacted the bombay entertainment duty act, 1923 (for short the said b.e.d.act) whose object and purpose is to impose a duty in respect of admission to entertainment in the state of bombay which has been amended from. ..... in the present case, the respondents have placed on record the computerised admission ticket at exhibit - 1 to their affidavit dated 14.2.06 wherein they have shown that during the second stage of concession, the exhibitor was supposed to charge 25% of the entertainment tax on the admission fee, they have charged 45% and the gross total comes to rs. ..... 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 ..... (ii) secondly, the petitioner contended that respondent no. .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(4)ALLMR233; 2007(4)MhLj202
..... for the petitioners submitted that the effect of the 1992 amendment of bombay entertainments duty act, 1923, by maharashtra ordinance no. ..... to understand the entire controversy, it would be necessary to consider the following provisions of bombay entertainment duty act, 1923:section 2(a-1) :-'amusement park' means a place wherein various types of amusements including games or rides or both [but excluding exhibition by cinematograph and video exhibition] are provided fairly on permanent basis, on payment for admission; (a): 'entertainment' includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, [or, in the case of television exhibition ..... involves interpretation of certain provisions of bombay entertainment duty act, 1923 (hereinafter referred to as 'the act') pertaining to amusement park. 2 ..... to the state government on all payments for admission to any entertainment [except in the case of video games exhibition by means of any type of antenna or cable television] a duty (hereinafter referred to as 'entertainments duty') at the following rates, namely: (b) 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]provided further that, the entertainment duty in respect of an amusement park shall be 15 per cent ..... the office of second respondent by communication, informed the petitioners that tax payable for .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1984Bom345; 1984(2)BomCR268
..... 3[1] of the bombay entertainment duty act, 1923, as amended by the maharashtra ordinance no. ..... a 1984 and it seeks to amend the provisions contained in the b bombay entertainment duty act, 1923, hereinafter referred to as 'the principal act.2. ..... general was also party in reply to the for at contention which had been raised on behalf of the first contention which has been mentioned, among other things, that payment for admission in relation to the levy of entertainment duty includes 'any payment for the purposes of the said clause the expression expression 'gross collection capacity' in relation to touring cinema means a sum equal to the aggregate of all the payment for admission to a show if ..... 3[1] which have been introduced by the amendment do not deal with entertainment at all and the levy of entertainment duty envisaged under the said clauses is not permissible under ..... the second place there was a person who was admitted to that entertainment and in the third place there was payment by the person who was so admitted to that entertainment. ..... the second basis which has been adopted is the consolidated sum of money in the case of touring cinemas while the third basis is the lump sum which is applicable to the entertainment of video exhibition ..... the second type of entertainment which is now being sought to be covered by section 3 of the amended act is what is called video exhibition ..... the second ground of attack on the said duty, however, is stronger and must be considered by, us in some .....
Tag this Judgment!Court : Mumbai
Reported in : 2002(3)ALLMR544; 2002(2)BomCR201
..... that in case of failure to deposit the amount within ten days, the amount would be recovered as if arrears of land revenue, in view of section 9 of the bombay entertainments duty act, 1923 (for the sake of brevity, hereinafter the act of 1923). ..... of which petitioner claims that he is not liable to pay any entertainment duty on the exhibition of tax free feature film 'salam bombay' because of his having paid the consolidated entertainment duty for the relevant week, reads as follows :- (b) the duty leviable under this sub-section shall be recoverable from the proprietor, irrespective of the actual number of shows held by him in a week.in view of subsequent amendments, although shri gursahani did not press for a declaration that clauses ..... which is permitted by the state, it was argued that petitioner is not liable to pay any further amount towards entertainment duty, irrespective of the fact whether he has exhibited all the shows of feature film chargeable for entertainment duty, not chargeable for entertainment duty or some chargeable and some not chargeable for entertainment duty.we are of the considered view that the consolidated tax under the amended provision was based on the presumption that there would be 21 shows. ..... percentage on actual payment for admissions and second those, who paid the consolidated entertainment duty on the basis of notional gross collection ..... 2 under rules 101 and 108 of the maharashtra cinemas (regulation) rules, 1966 (for short, ..... maharashtra act vii of .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1981Bom339; 1980MhLJ707
..... this contention was negatived by the co-operative court which held that the overriding provision in section 91 of the maharashtra co-operative societies act was unaffected by the amendment of the presidency small cause courts act and that the only effect of the new provision was that while the jurisdiction to entertain suits in the city of bombay before the amendment vested in the small cause court, in the city civil court and in the high court, depending upon the value of the ..... hattangadi is in section 46, which reads as follows :--'46- (1) all suits and other proceedings cognizable by the small cause court under this chapter and pending in the high court or the bombay city civil court, on the date of coming into force of the presidency small cause courts (maharashtra amendment) act, 1975, shall be continued and disposed of by the high court or the city civil court, as the case may be as if this act had not been passed. ..... indeed, the order expressly states the pendency of the proceedings in the small cause court as the reason for adjourning the proceedings by the officer on special duty, and the dispute was kept pending 'until the question of fact and law is decided in small cause court.''3. ..... the second contention, which is now raised, is that the dispute essentially being one relating to a claim for possession against a licensee by a flat-owner in a building belonging to a co-operative housing society, it does not fall under section 91 of the co-operative societies act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC2092; (1975)2SCC702; [1976]1SCR306
..... were introduced into the act by amendments made in the year 1974 by amending act 60 of 1973.21 ..... amongst these we are especially concerned here with clauses (c) and (d) of section 6(1) of the act, which read as follows:(c) to entertain and determine cases of misconduct against advocates on its roll; (d) to safeguard the rights, privileges and interests of advocates on ..... the renton committee in england, has reported on drafting reform but it is unfortunate that india is unaware of this problem and in a post-independence statute like the advocates act legislators should still get entangled in these drafting mystiques and judges forced to play a linguistic game when the country has an illiterate laity as consumers of law and the rule of law is basic to ..... seervai, advocate-general of maharashtra, bombay reported in : [1971]1scr863 the question which fell for consideration was whether the appeal filed by the advocate-general of maharashtra before the 'bar council of ..... third, the function of the bar council in entertaining complaints against advocates is when the bar council has reasonable belief that there is a prima facie case of misconduct that a disciplinary committee is entrusted ..... ' its function in relation to disciplinary proceedings, is to entertain complaints against advocates, and, when there is a prima facie case of misconduct, to initiate proceedings by sending the complaint to ..... bar councils therefore entertain cases of misconduct ..... the second section speaks of duty of advocates .....
Tag this Judgment!Court : Gujarat
Reported in : (1976)17GLR172
..... with the powers or duty of his office.the acceptance of bribe by the police officer with the object of weakening the prosecution against certain accused cannot be said to have been done by him under the colour of his office or done in excess of his duty or authority within the meaning of section 161(1) of the bombay police act and the limitation of six months duration is not amenable to such police officer.in the same volume, at page, 1786, in state of maharashtra v. ..... alleged to have been done by such magistrate, police-officer or other persons, by any act done under colour or in excess of any such duty or authority as aforesaid, or wherein it shall appear to the court that the offence or wrong if committed or done was of the character aforesaid, the prosecution or suit shall not be entertained, or shall be dismissed, if instituted more than six months after the date of the act complained of.(4) in the case of an intended suit on account of such a wrong ..... 1045, it is further observed:as regards the notice under section 80, civil procedure code, in the second reference, we entirely agree with the view of the full bench in kotl reddi v ..... shall set forth that a notice as aforesaid has been served on the defendant and the date of such service, and shall state whether any, and if any, what, tender of amends has been made by the defendant ..... (2) of it provides that prior to instituting a suit, notice has to be given and that is obviously with a view that there can be an opportunity to make amends .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(1)ALLMR228; 2007(5)BomCR195
..... [b] whether the district judge, amravati, had jurisdiction to entertain an application against the order of the deputy charity commissioner under section 72 of the bombay public trusts act, or whether the appeal would lie before the joint charity commissioner, as held by the district judge, ..... in view of the aforesaid notification issued by the state of maharashtra in exercise of powers under section 8(2) of the act, delegating the powers, duties and functions exercisable by the charity commissioner to the deputy charity commissioners and the assistant charity commissioners of the region and the provisions of section 50-a(3) of the act, it is apparent that the deputy charity commissioner, amravati, had ample jurisdiction to hear the trustees and modify the scheme framed by him under the provisions of sections 50-a(1) ..... answering the second substantial /question of law, it is necessary to peruse the provisions of section 72 of the bombay public trusts act. ..... on behalf of the respondent that the deputy charity commissioner had appreciated the evidence on record to hold that the permission for modification of the scheme could not have been granted, as the proposed modification/amendment was beyond the purview of the objects of the trust. ..... of 2006 on 17th october, 2006.brief facts giving rise to the second appeal and to the controversy involved therein are stated as under:3. ..... for the aforesaid reasons, i answer the second substantial question of law in the affirmative and in favour of the .....
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