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The Maharashtra Entertainments Duty Act

Maharashtra

The Maharashtra Entertainments Duty Act

Act number
1 of 1923
Ministry
Govt of Maharashtra
Department
Revenue & Forest Department
Enacted
13 Jan 1923

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

27 sections

  1. Section 1Short title, extent and operation.
  2. Section 2Definitions.
  3. Section 3Duty on payments for admission to entertainments.
  4. Section 3AASurcharge on payment for admission on entertainment duty payable or on lump sum duty.
  5. Section 3ADuty on Complimentary tickets.
  6. Section 4Method of levy.
  7. Section 4ADeleted
  8. Section 4BAssessment of entertainments duty.
  9. Section 4CRemission or refund in respect of machine in video games parlour remaining inoperative and unproductive.
  10. Section 4DRemission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive.
  11. Section 4ECollection of duty on cable television through public auction or agent.
  12. Section 5Punishment for non- compliance with section 4.
  13. Section 5APunishment for non- compliance with other provisions.
  14. Section 6Entertainments for charitable or educational purposes exempted; exemption by State Government.
  15. Section 7Power to make rules.
  16. Section 8Power to enter place of entertainment for purposes of the Act.
  17. Section 9Recoveries.
  18. Section 9ACompounding of offences.
  19. Section 9BInterest payable on failure to pay duty and composition sum.
  20. Section 9CRefund of excess duty paid.
  21. Section 9DRecommendation of suspend or cancel licence.
  22. Section 10Delegation of powers by the State Government.
  23. Section 10AAppeal and Revision.
  24. Section 11Bar of certain proceedings.
  25. Section 12Limitation.
  26. Section 13Prohibition of levy of tax on entertainments by local authorities.
  27. Section 14Repeal and Savings.