Maharashtra Advertisement Tax Act, 1967

No: 18 Dated: Aug, 17 1967

THE MAHARASHTRAADVERTISEMENTS TAX ACt, 1967

ACT No. XVIII OF 1967

    An Act to provide for the levy of a tax on advertisement exhibited by cinematograph at certain places of entertainment in the State of Maharashtra.

    Whereas, it is expedient to provide for the levy of a tax on advertisements exhibited by cinematograph at certain places of entertainment in the State of Maharashtra and for matters connected with the purpose aforesaid;

It is hereby enacted in the Eighteenth Year of the Republic of India as follows:-

1. Short title and commencement. - (1) This Act may be called the Maharashtra Advertisements Tax Act, 1967.

(2) It shall be deemed to come into force in the whole of the State of Maharashtra on the date of commencement of the Maharashtra Advertisement Tax (Amendment) Act, 1992.

2. Definitions. - In this Act, unless the context requires otherwise,-

(a) "business" in relation to a proprietor means so much of his business as a proprietor as is concerned with exhibition of advertisements at his place of entertainment;

(b) "cinematograph" includes any apparatus for the representation of moving pictures or series of pictures;

(c) "place of entertainment" means a place licensed under the Bombay Cinemas Regulation Act, 1953;

(d) "film" means a cinematograph Film;

(d-1) "population" means the population as ascertained at the last preceding census of which relevant figures, whether provisional or final, have been published;

(e) "proprietor" in relation to a place of entertainment includes any person responsible for, or for the time being in charge of, the management thereof.

(e-1) "trailer of a feature film" means series of short extracts from a film or television programme, shown in advance to advertise of it.