tren il SS ‘Replacement Series No.XC—p. 263 1923 :Bom.1 } . 1435 THE BOMBAY ENTERTAINMENTS DUTY ACT, 1923 CONTENTS: . . PREAMBLE. Secrions 9A. 9B 9D. 10. 10A, a. 12, 13 4 Short title, extent and operation. Definitions. Duty on payments for admission fo entertainments, Surcharge on payment for admission or on lump sum duty. Duty on Complimentary tickets. Method of levy. (Deleted) Assessment of entertainments duty. Remissicn or refund in respect of machine in video games patlour remaining inoperative and unproductive. Punishment for non-compliance with section 4, Punishment for non-compliance with other provisions. Entertainments for charitable or educational purposes exempted ; exerap- tion by State Goverment. Power to make rules. . Power to enter place of entertainment for purposes of this Act. Recoveries, Componding of offences. Interest payable on failure to pay duty and composition sum. Refund of excess duty paid. Recommendation to. suspend or cancel licence. _Delegation of powers by the State Government. ‘Appeal and Revision. Bar of certain proceedings. Limitation, Prohibition of levy of tax on entertainments by local authorities. Repeal and Savings.\/ au Replacement Series No. XCI—p. 240 1437 BOMBAY ACT No. 1 of 1923 {Tae Bowsay Enneeranwers Dury Act, 1923.]* [First published, after having received the assent of the Governor General, in the “Bombay Government Gazette” on the 13th January 1923.] Amended by Bom. 6of 1925 » ™ * 130f 1931 ” » ” 2of 1932, read with Bom. 23 of 1948. Adapted and modified by the Adaptation of Indian Laws Order in Council. Amended by Bom. 13 0f 1943. sh y79 F194 "8 2bof1948, vo 370f1948 Adapted and modified by the Adaptation of Laws Order, 1950. Amended by Bom. 38 of 1950. om 250F1954 Adapted and modified by the Bombay Adaptation of Laws (State and Concurrent Subjects) Order, 1956. Amended by Bom. 53 of 1956. 7 8% 41 0f 1958. " " " 560f 1959. Adapted and modified by the Maharashtra Adaptation of Laws (State and _ Concurrent Subjects) Order. 1960. Amended by Bom. 25 of 1962. 7 SLof1965. . » YT oF 1967. "oo 41 0f1967. 7 tof 1974(1-5-1974)E " "77 0f1975(1-4-1976)t 7 330f 1976 (11-1970 P * 11of 19844 §(1-1-1984)¢ 1. For Statement of Objects and Reasons, see Bombay Government Gazete, 1922. Past V, p. 177 for Report of Select Committe, see ibid, 1922, pp. 244-245 ; and for Proceedings in Council, see Bombay Legislative Council Debates, 1922, Vol. VIL. * The Act was exended to the part of the State of Bombay to which immediately before the ‘commencement of Bom. 41 of 1958 it did not extend (vide Bom. 41 of 1958, s. 2) 4 This Act his been repealed and re-enacted and amendments made by section 9 and Schedule > ‘of the said Act have been continued in force by Bom. 52 of 1947, s. 2. 4 This indicates the date of commencement of the Ac § Maharashtra Ordinance XI of 1983 was repealed by 4 Section 11 of this Act reads as follows :— “LL. Nothing in this Act shall render any person Tiable to be convicted by the offer-e in vespect Savings. ‘of anything done by him or anything omited to be done by him, during the period commencing on the {st day of January 1984 and ending on the day immediately preceding. the date of publicstion ofthis + Actin the Official Gazene, if such act or omission was not am offence under the principal Act. but for the amendments made by this Act: nor shall any person in respect of suet actor omission be subjected twa penalty greater than that which could bave been inflicted on him under the law in force immediately Dofore the date of such publication.” th. XI of 1984, s. 13.1438 Validating Provisions and savings. Bombay Entertainment Duty Act, 1923 {1928 : Bom. I Amended by Mah. 7 of 1987** (1-1-1987) * % % 1Oof 1993 (25-12-1993)¢ " % ™ 490f1994(16-9-1994y ” ™ ™ 80f1996(15-9-1995)E » " ™ 2Rof 1997 (2-5-1997) 7" 200f 1998£(1-1-1998)t ” * * 130f 1999 (25-1-19993 ” * " 3of 2000 £6(1-6-1999)¢ ” ” * 280f 2000 * Sof 2001 (3-1-2001)¢ ” % * Qof 2002 §§ (17-8-200)¢ " ™ 200F 2002 §§ (1-5-2002) " "226 2003 @ "Gof 2004 (9-4-2004) {4 This indicates the date of commencement of the Act. ‘© Maharashtra Ordinance 1 of 1987 was repealed. by Mah, VII of 1987, s. 17. £ Maharashtra Ordinance VII of 1998 was repealed by Mah. XX of 1998, s. 5 ££ Maharashtra Ordinance XXIV of 1999 was repealed by Mah, Il of 2000, 5. 5 44§ Maharashtra Ordinance No. XXIV of 2001 was repealed by Mah. IU of 2001, 5. 4 Section 4 of Mah. 3 of 2000 reads as under :— 4. (2) Notwithstanding anything contained in any lew or any judgement, decree or onder of any ‘court to the contrary, ay assessment, re-asessment, levy or enlection of entrainment duty in respect ‘of poos game efector made nde he principal Act during toe period commencing on the Ist day of June 1999 and ening on and including the Ist December 1999, being the dats immediately preceding, ‘the date of publication ofthe Bombay Entertinments Duty (Amendment and Continuance) Ordinance, 1999 shail be deemed to have been validly levied and collected and shall be effective as if the amendments made to te principal Act by this Amendment Ordinance were in force a all relevant times and shal forall purposes, be deemed to be and shall be deemed o have always been assessed, levied and collected in accordance with law and accordingly, — (@) all acts, proceeding or things done or taken by the State Government or by any other zuthority in connection with the assessment, levy or collection of such duty‘shall, forall purposes bbe deemed to be, and to have always been done or taken in accordance with isw: €@) no suit, appeal, application or other proceedings, shall lic or be maintained or continued in any cour, forthe refund of any such entestainment duty; and (©) no court or other authority shall enforce any decree or order directing the refund of any such entertainment duty, (@) For the removal of doubts, iis hereby declared that nothing in subsection (1) shall be consid ‘as preventing a person from questioning in accordance with the provisions of the principal Act, as amended by this Amendment Act, any assessment, re-assessment, levy or collection of duty referred to in sub-section (1). ‘@ ‘Sub-section (2) of section 1 of Mah, 22 of 2003 provides as under:— “12Ka) Section Lelause(d, (e) and () of section 2, sub-clauses (2) and (ii) of clause (a) and lauses (6) to () of section 3 ad clauses (0, (iD.and (i) of section 4 shall be deemed to have ‘come into force on the 14th May 2003. (b) Clauses (a), (6) and (©) of section 2, sub-clause (i) of clause (a) of section 3 and clause (Go) of section 4 of this Act shall be deemed to have come into force of the ist July 2003 ;”. Mah. Ord. XxxIV of 1999. bReplacement Series No. XCI—p. 241 1928 : Bom. 1) Bombay Entertainment Duty Act, 1923 AnActto impose a duty in respect of admission to entertainment in the ‘[State] of Bombay WHEREAS itis expedient to provide for the levy of duty in respect of admission to {entertainments} in the '{State] of Bombay ; Its hereby enacted as follows : 1. (2) This Act may be called the Bombay entertainments Duty Act, 1923. (2) Ihextends to the whole of the “(State of Maharashtra].j ${(3) It shall be deemed to have come into operation in the whole of the State of ‘Maharashtra on the Ist day of January 1984.) 2. Inthis 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 "[bat 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 ands erected or installed forexhibition of films or moving pictures or series of pictures, by means of transmission of television signals by wire where subscribers’ television sets atthe residential or non-tesidental place are linked by metallic coaxial cable or optic-fibre 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:) ¥{(q) “entertainment” includes any exhibition performance, amusement, game ‘or sport to which persons are admitted for payment, °{or, in the case of televisic 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,— ¥(() the expression “exhibition” includes any exhibition by cinemato- graph including video exhibition or television exhibition with the aid of any type ‘of antenna with a cable network attached to it or cable television'**;], (id) the expression “ game ” includes video games which are played with the aid of machine which is operated electronically or mechanically or electrome- chanically for the purpose of entertainment of '[otherwise: and} ‘This word was substituted for the word “ Presidency " by Bom. 41 of 1958, s. 32). “The word " entertainments was subtitued for the original words by Bom. 25 of 1954, . 2. ‘This sub-section was substituted forthe original by Bom. 41 of 1958, s. 3). ‘These words were substituted for the words " State of Bombay ” by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960, “This sub-section was substituted for the original by Mah. 11 of 1984, s. 2. ‘These clauses were inserted by Mah. 10 of 1993, s. 2.0). ‘These words were inserted by Mab, 49 of 1994, s. 2(0). Clause (@) was substituted for the original by Mah. 11 of 1984, s. 3(a). ‘These words were inserted by Mah. 10 of 1993, s. 2(2Xa). ‘These words, brackets and letters were inserted by Mah. 20 of 2002, s. 2). ‘These words were inserted by Mah. 49 of 1994, s. 2( “These words were added by Mah. 13 of 1999, s. (0). Clause (9 was substituted for the original by Mah. 10 of 1993, .2(8). ‘The word ” and” was deleted by Mab. 13 of 1999, s. 2(6Xi0. ‘These words were substituted for the words “ otherwise : 5. 206) (i. 14384 ‘Short title, extent and ‘operation, Definitions.1438B Bombay Entertainment Duty Act, 1983 '{Gii) 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-/) of section 2 read with clause (b) of sub-section (5) of section 3.) 3{(a-al) “ bowling-alley ” means a building housing a hardwood lane or tanes or Jane 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 ;) 2{(a-a) “cabie television ” means a system organised on payment by aconnection 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 signats 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 casseite 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 or pictures which are viewed and heard on the television receiving, set at a residential or non-residential place of a connection heiders 5) 4{(b) payment of admission * {in relation to the levy of entertainments duty, includes — (® 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 ; (i) any payment for seats or other accommodation in a place of entertainment, ii) any payment for a programme or synopsis of an entertainment :{* *] ‘(Gii-a) any payment made for the loan or use of any instrument or contrivance which enabies 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 ger#( * * 4] %{Giv) 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 ; __(¥) any payment made by a person for admission’ to 2 video exhibition irrespective of whether any eatables or beverages or both are or are not provided to him against such payment;} {(v)_ any payment made by a person by way of contribution ‘or subscription r installation connection chargs or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable nctwork attached t0 it or cable television "[* #] : ‘This entry was added by Mah. 13 of 1999, s. 26,0. ‘This clause was inserted by Mab. 28 of 2000, s. 2(0) with effect from Ist April 2000. Clause (a-a) was inserted by Mab. 10 of 1993, s. 206). ‘This clausse was substituted for the original by Bom. 13 of 1932, 5.2.” ‘These words were inserted by Mah, 11 of 1984, s. 3(5X. ‘This word " and " was deleted by Bom. 25 of 1984, s. 3a). ‘Sub-clause (ii-o) was inserted, ibid, 3b). ‘The word" and” was deleted by Mah. 20 of 2002. s. 2(5X0. ‘Clauses (jo) and (¥) were substituted for clause (i) by Mak. [1 of 1984, s. 300X0. 4 Subsclause (wi) was insert=l by Mah 10 of 1993, s. 2(4\a). The word * and * wr» geleted by Mah. 22 of 2003, s. 2(0). (1923 : Bom. I «JHE Replacement Series No.XCI—p. 242 1438C-1438C-1 1923 : Bom. Ij Bombay Entertainment Duty Act, 1923 ‘{(vii) any payment made by person to the proprietor of a Direct-to-Home (DTH) Broadcasting Service by way cof contibution, 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 orany other instrument of like nature which connects television set ata residential ‘ornon residential place of comnection-holder directly to the Satellite ;*[and} 2{(vitt) any payment made by way of sponsorship amout for a programme which is organised only for invitees., without selling tickets ;] [Explaination —For the purposes of this sub-clause any expenditure incurred by any co-operative society intcluding 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 toa 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 *[three rupees in case of ordinary and air-cooled cinemas and four rupees in case of air-conditioned cinemas] per proprietor towards service charges separately and the proprrietor 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 Maharasittra Cinemas (Regulation) Rules, 1966, of any other law Bom. XI of for the time being in force, such service charges shall not be included in the payment 1953. 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} "This entry was added biy Mah, 20 of 2002, s, 2 (by). . . 2 The word “and” and clause (wit) was inserted by Mah. 22 of 2003, s. (6) and (e), * Explanation was inserted by Mah. 20 of 1998, s. 2(a). * This proviso was added. ibis. 2(4)(b). * These words. brackets and figures were inserted by Mah. 2 of 2002. s. 2(a). © These words were substituted for the words “two rupees” by Mah. 4 of 2004,s. 2a). ? These words were inserted. ébid. 5.23) aXiN, * This proviso was substituted by Mah, 20 0f 1998. s. 26). + These words were substituted forthe words “two financial years" by Mah. 22.0f2003, (2) 4156-631482 {1923 : Bom. 1] Bombay Entertainment Duty Act, 1923 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 shatl, mutatis mutandis, apply for the purpose of assessment of the entertainments duty at the rate specified in clause (c) of sub-section (I) of clause (a) of sub-section (3) of section 3 of this Act] ‘[Provided also that, the proprietor shall be allowed to set off the amount spent in a financial year in excess of the amount collected as service charges in that financial year towards maintenance and for providing facilities and safety measures 4s provided in the second proviso, against the amount of the service charges which will be collected during the next four financial years immediately following the financial year in which the excess amount is spent] {fProvided also that, any payment not exceeding fifty paise per ticket if charged by the proprietor of a touring cinema towards service charges, separately and the proprietor of such touring cinema shows to the satisfaction of the prescribed officer {as defined in the rules made under this Act), that such payment made is spent by him during the license period towards maintenance and providing facilities and safety measures in such touring cinema, as specified by the State Government (by notification in the Official Gazette issued in this behalf), 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, in that case, such payment towards service charges shall not be included in the payment for admission, subject to the condition that the proprietor of such, touring cinema shall submit, to the prescribed officer within a period of one month from the date of expiry of license period, the audited accounts of the service charges collected and spent by him towards the maintenance and for providing the additional specified facilities and safety measures for such touring cinema.} + [(@-1) “pool game” means game played on a Poo! Table or Billiard Table or any Table by whatever name called or by whatever way described, with a long stick called a cue, acue ball and designated number of object balls. Each player using the ccue ball will pocket the object balls in any order or combination or in any manner or method; (6-2) poo! parlour” means a place of entertainment wherein one or more tables are provided for playing pool-game for which persons are required tomake a payment inany manner or form ;} “{(0) “proprietor” in relation to an entertainment, includes any person— (B responsible for the management thereof, or (ii) connected in whatsoever manner with the organisation of the entertainment, for any duration whatsoever, or This proviso was added by Mah. 22 0f 2003, . 2. 2 This proviso was udded by Mah. 4 of 2004, s.2(6). 2 ‘These clauses were inserted by Mah. 3 of 2000, s.2(1). * Clause (c) was substituted for the original by Mah. 11 of 1984, s.3(c). aReplacement Series No. XCI—p. 243 1923 : Bom. 1] Bombay Entertainment Duty Act, 1923 (iii) charged of entrusted or authorised with the work of admission to the entertainment, or Gv) responsible for, or for the time being in charge of, the management of ‘entertainment, whether or not he has obtained licence, if any, for a place of such ‘entertainment under any law for the time being in force ;} '{() responsible for, or for the time being in charge of, managment of providing + cable connections from any type of antenna or cable television, | 4{(v1) responsible for, or for the time being in charge of, the management of pool- parlour ;J?* * > “{(vii) responsible for, or for the time being in charge of, the managment of bowling-alley ;]° * * * * “{(viti) responsible for, or forthe time being in charge of, the managment of any dance bar, or responsible for organising performances of western music (classical, light or instrumental) and dances from western countries including folk dances from westem countries, or Indian folk dances such as Ras-Garba, Dandiya, Disco- Dandiya or Rain Dandiya or Ras-Garba or Dandiya, by “whatever name it is tor known, 7! * + + + 1886. six) any person, partnership firm, body corporate or a company registered of underthe Companies Act, 1956, responsible for or forthe time being in charge of the 1956. management of any Multiplex Theatre Complex} [or] °"[(@) ora partnership firm, body corporate or a company registered under the Lof Companies Act, 1956, responsible for or for the time being in charge of the 1986. management of any Go-carting centre; (xi) or a partnership firm, body corporate or a company registered under the e ‘Companies Act, 1956, having ownership of a tourist bus with a video facility This entry was added by Mab, 10 0f 1993, 6. 2(5). 2 Entry (wi) was added by Mah. 3 0f 2000, 226). > “The word “or” was deleted by Mah, 28 of 2000 5. 2(11(2) + Entry (oii) was added ibid, s. (443) with effect from 15t April 2000. 7 The word “or” was deleted by Mah. 20f 2002, 5.206). + Entry (wi) was added by Mah, 5 of 2001, . 27K). 7 The word or” was added by Mah, 2 0f2002, 5.16Ki. * The word “ or” was deleted by Mah. 20 0f 2002. 5.2K). * ‘Entry (dx) was added, by Mah. 2 of 2002, 2064 iii. The word or” was added by Mah. 20 of 2002, s. ei) % Entries (3), (eit) and (xil) were added. ibid, 5. 2¢¢iit) HA1b6—630 | - ' 1438031438D {1923 : Bom. I] Bombay Entertainment Duty Act, 1923 (xii) or a company registered under the Companies Act, 1956, having licence I of to provide Direct-to-Home (DTH) Broadcasting service by the Government of 1956 India under section 4 of the Indian Telegraph Act, 1985 and the Indian Wireless 13 of Telegraph Act, 1933. ;] 1988. (@) “ admission to an entertainment”, includes admission to any place in }/.0f which the entertainment is held 'for any place where from the enteriainmentis 193 provided by means of eable connection from any type of antenna with a cable network attached to it or cable television ‘Ifor Direct-to-Home (DTH) Broadcasting servicel |; °(d-1) “ Collector ”, means the Collector for the district appointed under section 7 of the Maharashtra Land Revenue Code, 1966 ; (d-2) “ Commissioner”, means the Commissioner of a division appointed under section 6 of the Maharashtra Land Revenue Code, 1966} ; +(e) “ complimentary ticket ”, means a ticket or pass for admission to an entertainment free of.any payment or at reduced rate of payment for such admission ;] 1966. {(e-e) “ dance bar ” means and includes any bar or permit-room where alongwith serving liquour, for entertainment, any type of dance is also performed to the tune of any type of music ;] “[(e-e 1) * Direct-to-Home (DTH) Broadcasting service” means a system of distribution of multi-channel television programmes in Ku Band by using a Satellite system, by providing television signals direct to the subscriber's premises without passing through an intermediary such as cable operator ; Explanation.—For the purpose of this clause and clause (g-7A)“ Ku Band” ordinarily means the 11.7-12.7 Ghz (Gigahertz) frequency band which splits into two segments, viz. the first having the frequency of }1..7-12.2 Ghz, known as FSS (Ficed Satellite Service) and the other having the frequency of 12.2-12.7 Ghz, known as BSS (Broadcasting Satellite service), or it may have such other band width as may be approved by the Government of India from time to time :”; “I(f) * entertainment duty”, or “ duty” in respect of any entertainment means the entertainment duty levied under * section 33} *(f-a) “Multiplex Theatre Complex” means an entertainment-cum-cultural centre which provides, — (i) within the limits of Municipal Corporation of Brihan Mumbai not less than four theatres in a complex with minimum total seating capacity of 1250;.and (i) anywhere else in the State, not less than three theatres in a complex with minimum total seating capacity of 1000, and such other incidental and connected matters and facilities, and multi entertainment activities and other facilities as specified by Government in this behalf, by notification in the Official Gazette ;) “\(f-1)* permanent cinema”, or “ quasi-permanent cinema ” meansa cinema which is licensed as a permanent cinema or a quasi-permanent cinema, as the case may be, under the Maharashtra Cinemas (Regulation) Rules, 1966 ;} SEER*EE * ‘These words were added by Mah. 10 1993, s.2(6) 2 These words, brackets and letters were added by Mah. 20072002, s. 24d) ® Clauses (c.f) and (c-2) were inserted by Mah. 7 of 1987, s. (a). + Clause (e) was substituted for the original by Mah, 38 of 1950, s.2. # Clause (e-e) was inserted by Mah, 5 of 2001. s. 2(2). "This clause was inserted by Mah. 20 of 2002, s. 2(e) # Clause (/) was substituted forthe original by Mah. 7 of 1987. 2(6). * The words, brackets, figures and letters * sub-sections (1) and (/4) of" were deleted by Mah. 10 of 1993. 5. 2(7). * Clause (/.2) was inserted by Mah. 2 0f 2002. s. (e). ™ Clause (£7) was inserted by Mah. 7 of 1987, s. (¢).e y Replacement Series No. XCI—p. 244 1923 : Bom. 1] Bombay Entertainment Duty Act, 1923 Y{(g) “ place of entertainment”, includes— (i) any addition to the place of entertainment; (ii) a house, building tent or any other place where the books of account, ticket books and other relevant records pertaining to the entertainment *{or pertaining to the management of providing cable connections from any type of antenna or cable television] “for pertaining to the management of providing Direct-to-Home (DTH) Broadcasting sorvice) are kept or are believed to have been kept; “(g-1A) * set top box ” means an apparatus connected to a television set at a residential or non-residential place which receives encrypted television signals through dish antenna from satellite directly and provides decrypted television signals to the television set, which enables the viewers to tune into multi channel television programmes in Ku Band, on payment, by the connection-holder, of the charges collected in any manner whatsoever by the proprietor]; 5{(g-1) “ prescribed", means prescribed by rules made under this Act; (g-2) “ surcharge ", means the surcharge on any entertainment ‘lin-cluding the exhibition by means of any type of antenna with a cable net work attached to it or cable television) other than exhibition by cinematograph including video exhibition levied under section 3AA;] %g-3) “ sponsorship amount ” means an amount paid to the organisor of an entertainment programme by the sponsorer in lieu of advertise- ‘ment of sponsorer’s product or his brand name, ete.]; (h) “ ticket”, or “ season ticket * means a ticket issued by a proprietor of an entertainment for admission of a person or persons to an entertainment; (®.* touring cinema ”, means an outfit comprising the cinematograph apparatus and plant and enclosures taken from place to place for giving cinematograph exhibition, or for giving cinematograph exhibition in local theatres or halls ; ‘[whether such theatres or halls are having the roof over them or are open to sky:] @) “ video exhibition ”, means an exhibition of a cinematograph film or moving pictures or series of pictures organised for a financial gain by playing or re-playing a ‘la pre-recorded casette or disc or both by means of a video cassette player or recorder or video disc player or recorder or any such similar apparatus] either on the screen of a television set or video-scope or otherwise,"other than by means of any type of antenna or cable television] at a residential or non-residential place of entertain-ment, other than a hotel or a public vehicle, which is or is not licensed Bom. under the Bombay Cinemas (Regulation) Act, 1953 and the rules made XIof thereunder or under any law for the time being in force ; (2) “ video games parlour ”, means a place of entertainment where persons are required to make a payment for the purpose of working a machine installed therein which operates electronically or mechanically orelectro mechanically.) * Clauses (g), (A). (/) and (4) were added by Mah. 11 of 1984, s. (2). 2 These words were inserted by Mah. 10.0f 1993, s. 208) § These words, brackets and letters were inserted by Mah. 20 of 2002. s. (/). + Clause (g-/4) was inserted, bids. 2(g) * Clauses (g-/) and (g-2) were inserted by Mah. 7 of 1987. s.2(6) © These words were inserted by Mah. 10 of 1993, s. 2(9). * Clause (g-3) was added by Mah. 20 of 2002. . 2(1). * These words were added by Mab. 10 oF 1993.5. 2(/0) These words were substituted for the words “ a pre-recorded cassette by mens of video cassette player or recorder *. ibid, s.2(11 Xa). » These words were inserted, ibic, s. (115). 1438E1438 F {1923 : Bom. I] Bombay Entertainment Duty Act, 1923 Dutyon —-3,_‘'[(1} There shall be levied and paid to the State Government on. nents for 511 payments for admission to any entertainment ‘[ exept in the case of entertain. video games, exhibition by means of any type of antenna or cable ment. television, or exhibition by means of Direct-to-Home (DTH) Broadcasting service, bowling alley, go-carting, dance bar, discotheque, amusement park, water sports activity, pool game] *[or tourist bus with video facility) a duty (hereinafter referred to as“ entertainments duty”) at the following rates namely :— (a) where the payment‘** * * —* —is_made for Admission to a racecourse licensed under the Bombay Racesourses Licensing Act, 1912 ‘for under the Maharashtra Dog Racecourses Licensing Act, 1976} °{100) per cent. of such payment, and "{() in the case of every entertainment, other than exhi m by cinematograph including video exhibition, video games, exhibition by means of any type of antenna, cable television, exhibition by means of Direct-to-Home (DTH) Broadcasting service, bowling alley, go-carting, dance bar, discotheque, amusement park, water sports activity, pool game or tourist bus with video facility, within the limits of — TABLE ‘Amount payable as, Serial ‘Area entertainment duty No. out of Gross value of the ticket @ @) @) 1 Brihan Mumbai Municipal Corporation. 25 per cent. 2 AllMunicipal Corporations (otherthan _20 per cent. Brihan Mumbai Municipal Corporation) and all Cantonment areas. 3 “A” Class,“B” Class and“C*Class' 15 per cent. . Municipal Councils. 4 Any other areas not covered by entries No duty.] 1 to 3 above. the case of exhibition by cinematograph including exhibition other than exhibition by means of any type of antenna or cable television within the limits of, — © This sub-section was substituted by Bom. 53 of 1956, s.2. 2 This portion was substituted for the words “except in the case of video games and exhibition by means of any type of antenna of cable television”, by Mah. 20 of 2002, s. aX. ‘These words were inserted by Mah. 22 of 2003, 5. (aX). “The words “ excluding amount of duty ~ were deleted by Mah. 17 of 1967. s. 2). ‘These words were inscrted by Mah. 33.0f 1976s. UUSch. “These figures were substituted for the figures“ 50” by Mah. 10 of 1993, s. 3(/ 0). Clause (4).was substituted for the original by Mah. 22 of 2003, (ai). Clause (c) was substituted by Mah. 22 of 2003, s. aM iti). «Replacement Series No. XCi—p. 245 1438G 1923 : Bom. I] Bombay Entertainmem Duty Act, 1923 TABLE Rate of 2 Witlin the limits of all other Municipal 40 per cent. Corporations and Cantonments. » 3. Within the limits of“A"ClassMunicipal Councils. 34 per cent. 4 Within the limits of* B“ Class Municipal Councils. 28 per cent, 5. Within the limits of* C* Class Municipal Councils. 22 per eent. 6 ot, red tri 15 it]. ANE Sth abana: Covered by entries Per eentl} “WGA Notwithstanding anything contained in dauses (@) and (0) of section 2 or in. isions in re] the admission oa ayment contained int in this Act, there Shai Te Tovied endl pacd to the ite Government entertainments duty in the case of video game Mat the rates specified in the Table below, namely =] “(TABLE Rate of onan Serial Area Type of Video ah ‘No. Game Machine months per machine (in rupees) @ 2 : ® 1 Within the limits (1) Machine operated by one 1,000. ofBnhan Mumbai |) per ora chine operated by two 2,000. fos persons simultaneously. 2 Within the limits (1) Machine operated by one 750, Zerporatons a Machine operated by tw. 1,500. ions ine operat 0 . other than Brihan persons simultaneously. Mumbai Muni yration. 3 Wuba the limits Machine operated by one 500. ofall other areas person not covered by” (2) Machine operated by two 1,000, entries 1 and Persons simultaneously. ‘This Table was substituted by Mah. 4 of 2004, 3. Sub-section was renumbered as’ sub-section (144) and before sub-section (144) so remembered sub-section (/4) was inserted by Mah. 1 of 1984.4(4). “These woras were substituted for thewords at the following lump sur rates, namely "by Mah. 22 of 2003 s. 3(Ki). + This table was substituted for clauses (a) and (b) ibid, s.3(6)(7).1438H : (1923 : Bom. 1] Bombay Entertainment Duty Act, 1923 1{(AA) In computing the duty and the surcharge under this Act, a traction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded off to 5 paise, or to next higher multiple of 5 paise, as the case may be.] (2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainments during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, *(the entertainment duty shall be Jevied and paid on 50 per cent. of such lump sum at the rates specified in clause (b) of sub-section (2).] 5{(8Xa) In lieu of the tax payable under clause (c) of sub-section (1)in the case of “[***) video exhibition "Tout excluding exhibition by means of any type of antenna or cable television] held in the places of entertainment specified in column (2) of the Table below and situated in the areas specified in column (Z) of the said Table, the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the State Government every week as specified in the corresponding entry in column (3) thereof. “(TABLE Serial ‘Area ‘Amount of duty a @ @) 1. (A) Within the limits of the . 30 per cent, of the gross collection areas of all Municipal Cor- capacity for a show multiplied by porations, Cantonments of 72 per cent, of the shows actually Pune, Solapur, DehuRoad, held. Deolali, Kamptee and Kirkee; (B) Within the limits of the 20 per cent. of the gross collection areas of cities and towns capacity fora show multiplied by 68 having population ofone _per cent, of the shows actually lakh fifty thousand and above. held. Sub-section (44) was substituted for the original ‘This portion was substituted for the portion begi duty shall be paid and ending with the word: duty is payable" bid. s.3(0). , * Sub-scotion (4) a} was added by Mah. 7 of 1987.5. 3(@). ‘The words “ exhibition by cinematograph including ” were deleted by Mah, 22 of 2003, s.MeXiXa), . ‘These words were inserted by Mah. 10 of 199: * This table was substituted by Mah, 22.0f200: ‘Mah. 7 of 1987. s. 36). ng with the words "the entertainments respect of which the entertainment 312MaKo. Henara)..| | | | © Replacement Series No. XCI—p. 246 1923 : Bom. 1] Bombay Entertainments Duty Act, 1923 IL Within the limits ofthe areas 20 per cent. of the gross collection of cities and towns having capacity for ashow multiplied by population above twenty-five 72 per cent, of the shows actually thousand but below one lakh held. fifty thousand. IIL, Any other areas with popula- 15 per cent. ofthe gross collection tion upto twenty-five thou- capacity for a show multiplied by sand and below. 60 per cent. of the shows actually ~ held] Explanation.—For the purpose of this sub-section, “gross collection capacity” in relation to a ‘[video exhibition] means the notional aggregate of all payments for admission for a show inclusive of the duty leviable under clause (c) of sub-section (1) if all the seats and other accommodation available and provided for the audience in the {video cinema] as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators. ${(@-a) In lieu of the tax payable under clause (c) of sub-section (1), in the case of exhibition by cinematograph but excluding video exhibition and exhibition by means of any type of antenna or cable television held in the places of entertainment specified in column (2) of the Table below, the proprietor of such exhibition may, subject to such conditions as may be prescribed, pay the amount of duty to the State Government every week as specified in the corresponding entry in column (8) of the said Table. 4 ‘These words were substituted for the words and breckets “cinematograph exhibition (including vigeo exhibition)” by Mah. 22 of 2003, s. 3(0X) (C) (D). + “These words were substituted forthe word “cinema”, ibid, s. (0) D(C). » ‘This clause, the table and the explanation were inserted, ibid, s. 4c) (i. H 4156-641438) [1923 : Bom. I Bombay Entertainments Duty Act, 1923 TABLE Serial Area Amount of entertainment No. ° duty. a @) 1 Within the 0 per cent. ofthe. houseful tax Class Municipal Councils. capacity of a show multiplied by the number of shows actually held. 2 Within the limits of ‘B’ 24 per cent. of the houseful tax ; Class Municipal Councils. capacity of a show multiplied by the number of shows actually held. 3 Within the limits of ‘C’ 18 per cent. of the houseful tax Class Municipal Councils. capacity of a show multiplied by the number of shows actually held. 4 Allother areas not covered 12 per cent. of the houseful tax by entries 1 to 3 above capacity of a show multiplied by the but, excluding the areas number of shows actually held. of Municipal Corporations and Cantonments. e Explanation.—For the purposes of this sub-section, “houseful tax a capacity”, in relation to a cinematograph exhibition, means the notional aggregate of duty for a show leviable under clause (c) of sub- section (2) if all the seats and other accommodation available and _ provided to the audience in the cinema theatre as specified in the licence issued by the Licensing Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.}.Replacement Series No. XCI—p.247 1923: Bom. 1] Bombay Entertainments Dury Act, 1923 ‘@) The duty leviable under this sub-section shall be recoverable weekly in accordance with the rates specified in clounin (3) of the table io clause (a) “lor clause (aa), as the case may be;) from the proprietor takinginto consideration the actual number of shows held by him in each week.} ‘[Explanation.—For the purpose of this clause, actual number of shows held by the proprietor in a week shall not. include the shows of a : tax free film held by him in the week.] (c) Any proprietor who opts to pay duty under this sub-section shall apply in the prescribed form to the prescribed officer for permission to I pay the duty under this sub-section. (d) After the determination of gross collection capacity of a ‘[Video | » Cinema or housefal tax capacity of a Cinema Theatre], no change or | modification either in the number of seats or accommodation or in the rates of payment for admission to such exhibition shall be made, unless the Proprietor has given fifteen days’ notice thereof to the prescribed officer and, until the gross collection capacity of * [Video Cinema or houseful tax capacity of a Cinema Theaire, as the case may be] is re-determined the proprietor shall pay the duty as previously fixed.] (e) No proprietor of a® {Video Cinema or a cinema theatre, as the case may be|] to which this sub-section is applicable shall collect or cause to be collected any amount either by way of duty or otherwise inexcess of the payment for admission taken into consideration for calculating the gross collection capacity “for houseful tax capacity, as the case may be,] of such exhibition. (P Notwithstanding anything contained in this sub-section, where a cinematograph film is allowed exemption from, or reduction in, the payment of duty under section 6, the rates of payment for admission shall be reduced in respect of each admission to the extent of the duty exempted or reduced in respect of such payment. Where a proprietor does not reduce the rates of payment for admission, he shall, in addition to any other penalty under this Act, be liable to pay duty as if no e@ exemption or reduction from the payment of duty was made under section 6. (@ In caleulating the rduction in the rates of payment for admission under clause (/), the gross collection capacity * [or houseful tax capacity as the case may be,} for the purpose of payment of such réduction of duty shall be the same as specified in the Explanation to clause (a)°for clause (aa), as the case may be} Janse (6) was substituted by Mah. 10 of 1998, 8. 3(2) (). *This portion was inserted by Mah. 22 of 2003, s. 3c) (i) "This Explanation was added by Mah. 49 of 1994, . 3(2). “These words were substituted for the words “a cinema theatre” by Mah. 22 of 2003, 8. Ble) iv) (A), “These words were inserted, ibid. s. H() (&XB). "These words were substituted for the words “ cinema theatre”, ibid., s. 3c) (wXA). "These words were inserted ibid., s. 3ieMvNB). "These words ware inserted ibid., 5. 3(¢XuF XA "These words, brackets and letters were inserted ibid. s. Sei KB) H 4186—64a 1438K1438L, Bombay Entertainments Duty Act, 1923 (1923: Bom. 1 (h) The option permitted under this sub-section shall be exercised once in a calendar year and the proprietor shall not be permitted to withdraw the same during that calendar year. i) No Proprietor of [Video exhibition or Cinematograph exhibition, as the case may be,] who fails to pay duty under this sub-section shall conduct such ‘[Video exhibition or Cinematograph exhibition, as the case may be,| unless he gives security of such amount and in such manner as the State Government. may, by general or special order, specify for the payment of duty under this sub-section W Notwithstanding anything contained in this sub-section, in case where no show has been held in the place of exhibition “Ispecified in the Tables under clause (a) or (aa), as the case may be,| continuously for the entire week, the Commissioner shall after such enquiry as he may deem necessary and subject to such conditions as may be prescribed, remit the duty payable under this sub-section as relates to the exhibition concerned for the week during which no show has been held} 4 (4) Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act, there shall be levied, and paid by the proprietor to the State Government, the entertainments duty at the rate specified in the table below, per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of any type of antenna or any other apparatus for securing transmission through cable network or cable television attached to it. Tape ‘amount of entertain- Serial Area ments duty to be paid per No. : T.Y. set per month. 3) @) (3) 1 Within the limits of all Municipal Corporations SIRs. 30] and all Cantonments. 2 Within the limits of A’ and‘ B’ class Municipal (Rs. 20) Couneils. 8 Within the limits of any other areas not covered by “IRs, 20) entries 1 and 2. ‘These words were substituted for the words “cinematograph exhibition” by Mah, 22 of 2008,, $. evi . “These words, brackets and letters were substituted for the words, and letir * specified in column (2) othe Table under clause (a)™ ‘sub-seetions (4) and (5) were added by Mab. 10 of 1993, s 313 ‘sub-section (4) was substituted by Mah. 20 of 1998, 5. 30) "Those letters and figures were substituted forthe letters and figures” Rs. 15 "by Mah 28 of 2000, «. 3taxit with effet from Ist April 2000. These letters and figures were substituted for the letters and figures” Rs, 10”. ibid.. 8. MueXid) with effect from Ist April 2000, These letters and figuses were substituted for the letthrs and figures * Re. 8. iba. “s.BlagGt) with effect tron Ls Apet 2000. ets, figures ibid, . Benet).Replacement Series No. XCI—p.248 1923; Bom. 1] Bombay Entertainments Duty Act, 1923 (3a) Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act but subject to the provisions of clause (b), on and with effect from the 25th December 1989, there shall be levied, and paid by the proprietor to the State Government, the entertainments duty in respect ofan amusement park inthe followingmanner, namely (i) for the first three years from the date of commencement of the x amusement park, no duty ; (i) for the subsequent two years, at the rate of fifty per cent, of the rate of duty leviable under clause (b) of sub-section (2) or, as the case may be, sub-section (2) of section 3 ; (ii) from the sixth year, full amount of entertainments duty Jeviable at the rate specified in clause (b) of sub-section (Z) or, as the case may be, sub-section (2) of section 3. Explanation.— For the purpose of this sub-section, — G) the dateon whick an amusement park is opened to the public for admission shall be deemed to be the date of commencement of the amusement park ; (i) the change in the management of the amusement park or the change in the games or rides in the amusement park shail not be construed as a fresh commencement of the amusement park. (6) The concession of duty under clause (a) shall be available to the proprietor of an amusement park if, and only if, the amusement park is continued at the same place where it has commenced and continuously for ten years and if it is not so continued, the duty shall be levied from the date of commencement of the amusement park at the rates specified in clause (b) of sub-section (1) or as the case may, sub-section (2) of section 3 and the proprietor shall be liable to pay the same] 1{(GA) (a) Notwithstanding anything contained in sub-section (2) or in any other provisions ofthis Act but, subject to the provisions of clause(b), on and with effect from the date of coming into force of the Bombay Mah. Entertainments Duty (Amendment) Act, 1998, there shall be levied and ol paid by the proprietor to the State Government, the entertainments duty in respect of any water sports activity as follows, namely :— ve () for the first three years from the date af commencement of the water sports activity, no duty (id) for the subsequent two years, at therate of fifty per cent. of the rate of duty leviable under clause (b) of sub-section (1) or, a8 the case may be sub-section (2) of section 3 ; (ii) from the sixth year, fall amount of entertainients duty leviable at the rate specified in clause (b) of sub-section (21 or. as the case may be sub-section (2) of section 3. org This gub-sogtion wag insovted by Maks 1438M1438N Bombay Entertainments Duty Act, 1923 (1923: Bom. I Explanation —For the purposes of this sub-section, — . (i) the date on which the water sports activity is opened to the i public for admission shall be deemed to be the date of commence- . ment of the water sports activity ; | (i) the change in the management of the water sports activity, or thechange in the activities or water sports shall not beconstrued i asa fresh commencement of the water sports activity. (0) The concession in duty under clause (a) shall be available to the ~ | proprietor of the water sports activity if, and only if, the water sports activity is continued at the same place where it, has commenced and continuously for ten years and if it is not so continued, the duty shall be levied from the date of commencement of the water sports activity at the rates specified in clause () of sub-section (Z) or, as the ease may « be, sub-section (2) of section 3 and the proprietor shall be liableto papy the same]. +{(6) Notwithstanding anything contained in clause (6) of sub-section (2) or any other provisions of this Act, for a period of * {two years] commencing from the 16th September 1994 and ending on the 15th September?[1996] there shall be levied, and paid by the proprietor to the State Government, the entertainment duty in the case of every enter- tainment other than exhibition by cinematograph including video exhi- bition, video games and exhibition by means of any type of antenna or cable television, — (1) within the limits of all Municipal Corporations, all ‘A’ and “B" Class Municipal Councils, and all Cantonment areas— (@) out of the first 100 patse of payment for 20 per cent. of admission. such payment. (6) out of the next 100 paise of payment for 30 per cent. of admission, such payment, (©) out of the balance 1of the total payment 35 per cent. of e for admission. such payment. (1) within the limits of any other areas— (a) out of the first 100 paise of payment for 20 por cent. of admission. such payment. (6) out of the next 100 paise of payment for 25 per cent. of admission. such payment. (©) out of the balance of the total payment 35 per cent. of for admission. such payment. *Sub-sectious (6), (7) and (8! were added by Mah, 49 of 1994, 5. 33) *These words were substituted for the words one year” by Mah, 8 of 1996, s.I2#ka) ‘This figure was substituted, ibid. s 21K)Replacement Series No. XCI—p. 249 1923; Bom. I} Bombay Entertainments Duty Act, 1923 1438N-1 (7) Notwithstanding anything contained in clause (c) of sub-section (1) or any other provisions of this Act, for a period of '[two years} commencing from the 16th September 1994 and ending on the 15th September’{1996] there shall be levied, and paid by the proprietor to the State Government, the entertainment duty in respect of exhibition by cinematograph including video exhibition other than exhibition by means of any type of antenna or cable television, as specified in the Table below — Tasue Rate of entertainment duty on . Area payment for admission fixed » by the prioprietor MD (2) I Within the limits of the areas For areas specified in entries (a) to of (d) both inclusive — (a) All Municipal Corporations ; | ‘40. per cent. of (8) The Municipal Councils of | (i) upto 1 rupee payment for Bhiwandi and Ulhasnagar ; } admission. (@) The Cantonments of Pune, (ii) above rupee 45. per cent. of Solapur, Dehu Road, but not exceed: such pay- Deolali,” Kamptee and ing 2rupees, ment. Kirkee ; and (a) any city or town other (ii) above 2rupees 50 per cent. of than those referred to such pay- above having population ment of one lakh fifty thousand and above. II Within the limits of cities and @ upto 1 rupee 35 per cent. of towns other than those reffered such pay- to in sub-clause (1), having ment. population above twenty-five (i) above Lrupee .40 per cent. of thousand but below one lakh but not exceed- such pay- fifty thousand, ing 2 rupees, ment... and (ii) above 2rupees 45 per cent. of such pay- ment TIL Within the limits of any other (®) upto1rupee 30 per cent. of area having a population. upto such pay- twenty five thousand and ment. below. (ii) above Lrupee 35 per cent. of but not exceed: such pay- ing 2rupees, ment, and (ii) above 2 rupees 40 per cent. of such pay ment. "These words were substituted for the words “one year” by Mah, 8 of 1996, 6. 2 (2a) 2? This figure was substituted for the figure “ 1995 * ibid., 8. 2316),1438 N-2 Bombay Entertainments Duty Act, 1923 (1923: Bom. 1 (8) Notwithstanding anything contained in clause (a) of sub-section (3) or any other provisions of this Act, for a period of [two years) commencing from the 16th September 1994 and ending on the 15th September *[1996) in lieu of the tax payable under clause (a) of sub-section (3) in the case of exhibition by cinematograph including video exhibition but excluding exhibition by means any type of antenna or cable television held in the places of entertainment specified in column (2) of the table below and situted in the areas specified in colunan (1) of the said Table the proprietor ofsuch exhibition may subject ta such conditions as may be preseribed, pay the amountof duty to the State Gavernment evory week as specified in the corresponding eniry in column (3) thereof. TABLE Area ‘Type of exhibition Amount of of Cinema. duty wm @) «3) « Within the limits of the aroas of— TL. (A) All Municipal Corpo- Video exhibition 20 per cent. of the rations, Municipal gross collection Couneils of Bhiwandi capacity for a and Uthasnagar, show multiplied Cantonments of Pune, by 90 per cent. of Solapur, Dehu Road, the shows Deolali, Karmptee and actually held. Kirkeo. (B) Cities and towns Permanent, quasi- 20 per cent. of the having population of permanent and gross collection one lakh fifty touring cinemas capacity for a thousand and above. with roof over it show multiplied and video by 85 per cent. exhibitions. of the shows actually held. ‘Touring cinemas 20 per cent. of the open to sky. ‘gross collection capacity for a show multiplied by 75 per cent. . of the shows actually held. e II, Cities and towns having Permanent, quasi- 15 per cent. of the population of above twenty permanent and gross collection five thoasnd but below one touring cinemas capacity for a lakh fifty thousand and with roof over it show multiplied above. and video by 80 per cent, exhibitions. actually held. ‘Touring cinemas 15 per cent. of the open to sky. gross collection capacity for a show multiplied by 65 per cent, ‘of the shows actually held, hese words were substituted for the words * on 2y Mah. 8 of 1996. s. 2 (3a ‘This figure was substituted for the figure * 1995" ibid, 2301Any AW Replacement Series No. XCI—p. 250 1923 : Bom. 1 Bombay Entertainments Duty Act, 1923 Area Type of exhibition Amount of of Cinema duty @ @ @) UI. Any other areas with Permanent, quasi-. ‘10 per cent. of the population upto twenty permanent and gross collection five thousand and below. touring cinemas capacity fora with roof over it show multiplied and video by 75 per cent. exhibitions. of the shows actually held. Touring cinemas 10 per cent. of the open to sky. gross collection capacity for a show multiplied by 60 per cent. of the shows actually held.) 4{(9) Notwithstanding anything contained in clause (b) of sub-section (J) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every pool-parlour, the entertainment duty in case of such pool-parlour, to the State Government, at the rate specified in the table below :— ‘Tape ‘Amount of entertainment Serial Area duty to be paid No. per pool-table, per month in advance @ @ ® 1 Within the limits of Municipal Corporations of 5,000 Brihan Mumbai, Navi Mumbai and 1e. 2 Within the limits of Pune Municipal Corporation 3,000 3 Within the limits of other Municipal Corporations —_2,000 not covered by entries (1) and (2). 4 Within the limits of any other areas not covered —1,000 by entries (1), (2) and (3). "This sub-section was added by Mah. 3 of 2000, s. 30. 415665 1438N313EN4 (1923 : Bom. 1 Bombay Entertainments Duty Act, 1923 4{(10) Notwithstanding anything contained in clause (b) of sub-section (1) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every bowling-alley to the State Government, the entertainments duty in respect of such bowling-alley “lat the rates specified in Table below:— TABLE ‘Amount of Serial Area entertainment No. duty per lane per month (in rupees) a ® @) 1 Within the limits of Brihan Mumbai, 5,000 Municipal Corporation. . 2 Allother areas not covered by entry 1 3,000) 3{(12) Notwithstanding anything contained in clause (b) of sub-section (2) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every dance bar, the entertainment duty in respect of every dance performance in such dance bar, to the State Government, at the rate specified in the Table bel Amount of Serial Area entertainment No. duty in a dance bar per performance __ per month (in rupees) ® ® ® 1 Within the limits of Brihan Mumbai, _ 30,000 Municipal Corporation. . 2 Within the limits ofthe Municipal 25,000 Corporations other than the Brihan Mumbai Municipal Corporai ion. . 3 Allother areas not covered by entries 1 15,000) and 2 above. 1 This sub-section was added by Mah. 28 of 2000, . 36) with effect from Ist April 2000 These words and the Table were substituted for the words and figures “atthe rie of Rs. 1,000 per lane per month by Mah. 22 of 2003, .3 (a . 4, Subsections (JJ) and (12) were added by Mah, $ of 2001, 53. + “This Table was substituted forth existing table by Mah. 22 of 2003, s. 30.*? Replacement Series No. XCI—p. 251 1923 : Bom. 1) Bombay Entertainments Duty Act, 1923 (12) Notwithstanding anything contained in clause (6) of sub-section (D or in other provisions of this Act, in case of all performances of, — @ western music (classical, light or instrumental); (ii) western dances including folk dances from western countries; and (ii) Indian folk dances such as Ras-Garba Dandiya, Disco-Dandiya or Rain-Dandiya or Ras-Garba or Dandiya by whatever name it is known; 4{ + * * } there shall be levied and paid, by the proprietor to the State Government, in respect of such performance or show, entertainment duty at the rate specified in clause (b) of sub-section (1)]. 2{(13)(a) Notwithstanding anything contained in any other provisions of this Act, but subject to the terms and conditions specified in clause (6), on and with effect from the date of coming into force of the Bombay Mab. Entertainments Duty (Amendment) Act, 200], there shall be levied and 202. collected by the State Government from the proprietor of a Multiplex Theatre Complex the duty in respect of any such complex as follows, namely — (@ for the first three years from the date of commencement of the ‘Multiplex Theatre Complex, no duty; (i) for the subsequent two years, at the rate of twenty-five per cent. of the rate of duty leviable under clause (6) and clause (¢) of sub- section (1) or, as the case may be, sub-section (3); (ii) from the sixth year, full amount of duty leviable at the rate specified in clause () and clause (c) of sub-section (1) or, as the case may be, sub-section (3): Provided that, the duty leviable shall also be subject to the provisions of sub-section (2), wherever applicable, Explanation.—For the purposes of this sub-section, — (@ the date on which the Multiplex Theatre Complex is opened to the public for admission shall be deemed to be the date of commencement of the Multiplex Theatre Complex; (ii) the change in the management of Multiplex Theatre Complex, or the change in the name of the complex shalll not be construed as a fresh commencement of the Multiplex Theatre Complex ; "The words “where the payment for admission to sich performance or shall exceeds rupecs tone hundred " were deleted by Mah. 20 of 2002. $, (6). * Sub section! (13) was added-by Mah. 2 of 2002, 5.3. +H 4156-650 1438NS1438N6 [1923 : Bom. I Bombay Entertainments Duty Act, 1923 () The concession in duty as provided under clause (a) shall be available to the proprietor of the Multiplex Theatre Complex subject to following terms and conditions namely :— (®) the proprietor shalll not charge less payment for admission than the prevailing highest rate for admission at any given time, in any of the cinema theatres in the district in which the complex is situated, till the period of concession under clause (a) is over ; (ii) one theatre in the complex shall be reserved for a total period of not less than one month, in a year, exclusively for Marathi Cinemas ; (iii) the proprietor of a complex shall not levy the service charge, till the period of concession under clause (a): over. After the concession period is over, the proprietor may levy service charges as specified in the second proviso to clause (b) of section 2 ; (iv) the Multiplex Theatre Complex shall be continued continuously for ten years ; (v) no facilities povided in the complex as specified in the notification issued under clause (fa) of section 2, shall be discontinued or curtailed,” without prior permission of the Government. (©) In case of violation of the condition (iv) or (v) of clause (b), the concession shall be liable to be withdrawn and the duty shall be levied and collected from the date of commencement of the Multiplex Theatre Complex, at the rate specified in clause (b) and clause (c) of sub-section (Jor, as the case may be, sub-section (3), alongwith the interest leviable at the rate specified in section 9B. (d) Hany existing cinema theatre is converted into Multiplex Theatre Complex, by not reducing its original seating capacity and by complying with the provisions of clause (f-a) of section 2, the converted theatre shall also be entitled to concession in the duty as specified in clause (a), subject to the terms and conditions specified in clause (6).] '[(14) Notwithstanding anything contained in clause (6) of sub-section (1) or in any other provisions of this Act, there shall be levied and paid, in advance, by the tenth day of the every calendar month, by the proprietor of every Go-carting centre to the State Government, the entertainment duty in respect of each car at the rate of Rs. 2,000 per car per month, (15) Notwithstanding anything contained in clause (6) of sub-section (2) or sub-section (4) or in any other provisions of this Act, there shall be levied and paid, by the tenth day of every calendar month, by the proprietor of every Direct-to-Home (DTH) Broadcasting service, to the State Government, the entertainments duty, per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of a set top box or any other apparatus attached to it for securing transmission through Direct-to-Home " Subsections (14) fo (17) were added by Mah. 20 of 2002, s. Xe). ®Replacement Series No. XCI—p. 252 14387 1923 : Bom. I] Bombay Entertainments Duty Act, 1923 (DTH) Broadcasting service at the rates specified for the area in the i table below -— ' ‘TABLE . Amount of entertainment Serial Area duty per television set ‘No. per month (Rupees) () (2) (3) 1 Within the limits of Municipal Corporations 90 and Cantonments. 2 Within the limits of‘ A’ and’‘B’ class 60 o ‘Municipal Councils. 3 Anyother areas not covered by entries1and 30 above. (16) Notwithstanding anything contained in clause (b) of sub-section (2) or in any other provisions of this Act, there shall be levied and paid, in advance, by the fifteenth day of January of every calendar year, by the proprietor of every tourist bus with video facility, to the State Government, the entertainment duty in respect of such bus at the rate of Rs. 1,000 per bus, per annum. (27) Notwithstanding anything contained in clause (b) of sub-section (J) or sub-section (2) or in any other provisions of this Act, there shall be jevied and paid, in advance, by the tenth day of every calendar month, by the proprietor of every discotheque in the State, to the state Governemnt, the entertainment duty in respect of such discotheque, at the rate and as per the category, as specified in the Taste below -— HIT ABLe . ‘Amount of Serial Category entertainment duty No. tobe paid in advance per month (in rupees) a @ @) 1 Within the limits of Brihan Mumbai ‘Municipal Corporation, — (a) discotheques in the Five Star Hotels; 2,00,000 (b) discotheques situated at places other. _1,00,000 than in the Five Star Hotels. 2 Outside the limits of Brifian Mumbai ‘Municipal Corporation — (2) discotheques in the Five Star Hotels ; 1.00.0 (b) discotheques situated at places other 50003] than in the Five Star Hotels. "This Table wa subsite for the existing Table by Mah. 22 of 2003, s.3(.