Maharashtra Entertainments Duty Act
No: 1 Dated: Jan, 13 1923
THE MAHARASHTRA ENTERTAINMENTS DUTY ACT
ACT No. I OF 1923
An Act to impose a duty in respect of admission to entertainment in the State of Bombay.
WHEREAS it is expedient to provide for the levy of duty in respect of admission to entertainments in the State of Bombay ;
It is hereby enacted as follows :—
1. Short title, extent and operation:- (1) This Act may be called the Maharashtra Entertainments Duty Act.
(2) It extends to the whole of the State of Maharashtra.
(3) It shall be deemed to have come into operation in the whole of the State of Maharashtra on the 1st day of January 1984.
2. Definitions:- In this Act, unless there is anything repugnant in the subject or context—
(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-2) “antenna” means an apparatus which receives television signals which enable viewers to tune into transmissions including national or international satelite transmissions and is erected or installed for exhibition of films or moving pictures or series of pictures, by means of transmission of television signals by wire where subscribers’ television sets at the residential or non-residental place are linked by metallic coaxial cable or opticfibre cable to a central system called the head-end, on payment by the connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever;
(a-3) “Award Function” means the award distribution programme organised by the representative bodies of the Film or Television Industry or Media organisations with intermittent performance of songs or dances or other performances or such other award function as the State Government may, by notification in the Official Gazette, specify in this behalf;
(a) “entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, or, in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television or Direct-to-Home (DTH) Broadcasting Service, for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever but does not include magic show and temporary amusement including games and rides.
Explanation.—For the purpose of this clause,—
(i) the expression “exhibition” includes any exhibition by cinematograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it or cable television;
(ii) the expression “game” includes video games which are played with the aid of machine which is operated electronically or mechanically or electromechanically for the purpose of entertainment or otherwise; and
(iii) the expression “ temporary amusement” means the amusement rides and games which are not provided on fairly permanent basis like in amusement park as defined in clause (a-1) of section 2 read with clause (b) of sub-section (5) of section 3;
(a-a1) “bowling-alley” means a building housing a hardwood lane or lanes or lane or lanes made of any other material for bowling or an enclosed ground or part of ground having hardwood lane or lanes or lane or lanes made of any other material for playing any of the several games in which balls are rolled down an alley at an object or group of objects or pins ;
(a-a2) “cable operator” means any person or a company registered as a cable operator and has also been registered as a Multi-System Operator for a notified area as per the provisions of the Cable Television Networks (Regulation) Act, 1995 and retransmits digital television signal installed for exhibition of films or moving pictures or series of pictures to subscriber’s television sets at the residential or non-residential places ;
(a-a3) “local cable operator” means any person or a company who accepts digital television signal from Multi-System Operator and re-transmits at the residential or nonresidential places on payment by a subscriber;
(a-a) “cable television” means a system organised on payment by a connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television set is linked by metallic coaxial cable or opticfibre cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holders ;
(a-ab) “Multi-System Operator” means a cable operator who receives a programming service from a broadcaster or its authorised agencies and re-transmits the same or transmits his own programming service, for simultaneous reception either by multiple subscribers directly or through one or more local cable operators and includes his authorised distribution agencies, by whatever name called;
(b) “payment of admission” in relation to the levy of entertainments duty, includes,—
(i) any payments made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required ;
(ii) any payment for seats or other accommodation in a place of entertainment;
(iii) any payment for a programme or synopsis of an entertainment;
(iii-a) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing, of the entertainment which, without the aid of such instrument or contrivance, such person would not get;
(iv) any payment, by whatever name called for any purpose whatsoever, connected with an entertainment, which a person is required to make, in any form as a condition of attending, or continuing to attend the entertainment, either in addition to the payment, if any, for admission to the entertainment or without any such payment for admission ;
(v) any payment made by a person for admission to a video exhibition irrespective of whether any eatables or beverages or both are or are not provided to him against such payment;
(vi) any payment made by a person by way of contribution or subscription or installation connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television
(vii) any payment made by person to the proprietor of a Direct-to-Home (DTH) Broadcasting Service by way of contribution, subscription, installation or connection charges, or any other charges collected in any manner whatsoever for Direct-to-Home (DTH) Broadcasting Service with the aid of any type of set top box or any other instrument of like nature which connects television set at a residential or non residential place of connection-holder directly to the Satellite ; and
(viii) any payment made by way of sponsorship amount for a programme which is organised only for invitees, without selling tickets ;
Explanation.—For the purposes of this sub-clause any expenditure incurred by any co-operative society including a co-operative housing society or by the management of, any factory, hotel, lodge, bar, permit room, pub, or by a person or group of persons, for the purchase of any type of antenna or any other apparatus for securing transmission through the cable network of cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television :
Provided that, where regular tickets are not issued by the proprietor for admission to a video exhibition and the amount charged to a person admitted to the exhibition is inclusive of the price for any eatables or beverages or both, then seventy-five per cent., of such amount shall be deemed to be payment for such admission :
Provided further that, subject to the provisions of sub-section (13) of section 3 any payment not exceeding seven rupees in case of ordinary and air-cooled cinemas and nine rupees in case of air-conditioned cinemas per proprietor towards service charges separately and the proprietor shows to the satisfaction of the prescribed officer as defined in the rules made under this Act that the amount of such service charges is spent by him towards maintenance and providing facilities and safety measures in the permanent cinema or quasi-permanent cinema in addition to those required under the provisions of the Bombay Cinemas (Regulation) Act, 1953 and the Maharashtra Cinemas (Regulation) Rules, 1966, or any other law for the time being in force, such service charges shall not be included in the payment for admission:
Provided also that, the proprietor shall submit, before the 30th September of every year, to the prescribed officer the audited accounts of the service charges collected and spent by him towards maintenance and providing facilities and safety measures as provided in the second proviso. The proprietor shall be allowed to carry forward unspent amount of service charges for four financial years immediately following the financial year in which the amount has remained so unspent. If the prescribed officer on perusal of the accounts is satisfied at the end of the admissible period for which the proprietor is allowed to carry forward the unspent amount of the service charges or part thereof, that, the said amount has not been spent towards the maintenance and providing facilities and safety measures as provided in the second proviso, then the said amount of 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 4-B shall, mutatis mutandis, apply for the purpose of assessment of the entertainments duty at the rate specified in clause (c) of sub-section (1) or clause (a) of sub-section (3) of section 3 of this Act: