Maharashtra Entertainments Duty Act

The Maharashtra Entertainments Duty Act

Act ID:	19231
Act Number:	1
Enactment Date:	1923-01-13
Act Year:	1923
Short Title:	The Maharashtra Entertainments Duty Act
Long Title:	The Maharashtra Entertainments Duty Act
Ministry:	Ministry of Govt of Maharashtra
Department:	Revenue & Forest Department
Type:	STATE
Location:	Maharashtra


Schedule 1. SCHEDULE Order Appendix Forms

Title	Files

Title	Files

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


Schedule 1. SCHEDULE Order Appendix Forms