Maharashtra Entertainments Duty Act

Act number: 1 of 1923
Enacted: 13 January 1923
Contents: 27 sections

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Section 1 – Short title, extent and operation
Section 2 – Definitions
Section 3 – Duty on payments for admission to entertainments
Section 3A – Duty on Complimentary tickets
Section 3AA – Surcharge on payment for admission on entertainment duty payable or on lump sum duty
Section 4 – Method of levy (preview)
Section 4A – Deleted (preview)
Section 4B – Assessment of entertainments duty (preview)
Section 4C – Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive (preview)
Section 4D – Remission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive (preview)
Section 4E – Collection of duty on cable television through public auction or agent (preview)
Section 5 – Punishment for non- compliance with section 4 (preview)
Section 5A – Punishment for non- compliance with other provisions (preview)
Section 6 – Entertainments for charitable or educational purposes exempted; exemption by State Government (preview)
Section 7 – Power to make rules (preview)
Section 8 – Power to enter place of entertainment for purposes of the Act (preview)
Section 9 – Recoveries (preview)
Section 9A – Compounding of offences (preview)
Section 9B – Interest payable on failure to pay duty and composition sum (preview)
Section 9C – Refund of excess duty paid (preview)
Section 9D – Recommendation of suspend or cancel licence (preview)
Section 10 – Delegation of powers by the State Government (preview)
Section 10A – Appeal and Revision (preview)
Section 11 – Bar of certain proceedings (preview)
Section 12 – Limitation (preview)
Section 13 – Prohibition of levy of tax on entertainments by local authorities (preview)
Section 14 – Repeal and Savings (preview)

Contents