LexThe Maharashtra Entertainments Duty Act
Maharashtra · state statute
Open in Lexace · Ask the AI about this act1923 : I] 1
THE MAHARASHTRA ENTERTAINMENTS DUTY ACT
[Text as on 19th April 2024]
—————
CONTENTS
PREAMBLE.
SECTIONS.
1. Short title, extent and operation.
2. Definitions.
3. Duty on payments for admission to entertainments.
3AA. Surcharge on payment for admission on entertainment duty payable or on lump sum duty.
3A. Duty on Complimentary tickets.
4. Method of levy.
4A. [Deleted]
4B. Assessment of entertainments duty.
4C. Remission or refund in respect of machine in video games parlour remaining inoperative
and unproductive.
4D. Remission or refund in respect of a car Go-carting centre, remaining inoperative and
unproductive.
4E. Collection of duty on cable television through public auction or agent.
5. Punishment for non- compliance with section 4.
5A. Punishment for non- compliance with other provisions.
6. Entertainments for charitable or educational purposes exempted; exemption by Government.
7. Power to make rules.
8. Power to enter place of entertainment for purposes of the Act.
9. Recoveries.
9A. Compounding of offences.
9B. Interest payable on failure to pay duty and composition sum.
9C. Refund of excess duty paid.
9D. Recommendation of suspend or cancel licence.
10. Delegation of powers by the State Government.
10A. Appeal and Revision.
2 The Maharashtra Entertainments Duty Act [1923 : I
11. Bar of certain proceedings.
12. Limitation.
13. Prohibition of levy of tax on entertainments by local authorities.
14. Repeal and Savings.
1923 : I] The Maharashtra Entertainments Duty Act 3
LIST OF AMENDMENT ACTS
1. Amended by Bom. 6 of 1925.
2. Amended by Bom. 13 of 1931.
3. Amended by Bom. 2 of 1932, read with Bom. 23 of 1948.
4. Adapted and modified by the Adaptation of Indian Laws Order in Council.
5. Amended by Bom. 13 of 1943.
6. Amended by Bom. 17 of 19451
7. Amended by Bom. 21 of 1948.
8. Amended by Bom. 37 of 1948.
9. Adapted and modified by the Adaptation of Laws Order, 1950.
10. Amended by Bom. 38 of 1950.
11. Amended by Bom. 25 of 1954.
12. Adapted and modified by the Bombay Adaptation of Laws (State and Concurrent Subjects)
Order,1956.
13. Amended by Bom. 53 of 1956.
14. Amended by Bom. 41 of 1958.
15. Amended by Bom. 56 of 1959.
16. Adapted and modified by the Maharashtra Adaptation of Laws (State and Concurrent
Subjects) Order,1960.
17. Amended by Mah. 25 of 1962.
18. Amended by Mah. 51 of 1965.
19. Amended by Mah. 17 of 1967.
20. Amended by Mah. 41 of 1967.
21. Amended by Mah. 11 of 1974 (1-5-1974)
22. Amended by Mah. 77 of 1975 (1-4-1976)
23. Amended by Mah. 33 of 1976 (1-11-1976)
1 This Act has been repealed and re -enacted and amendments made by section 9 and Schedule ‘E’ of the said
Act have been continued in force by Bom. 52 of 1947, s. 2.
Note.- The date mentioned in the bracket indicates the date of commencements of the Act.
4 The Maharashtra Entertainments Duty Act [1923 : I
24. Amended by Mah. 11 of 19841,2(1-1-1984)3
1 Section 11 of this Act reads as follows:—
“11. Savings. — Nothing in this Act shall render any person liable to be convicted of any offence in
respect of anything done by him or anything omitted to be done by him, during the period commencing on
the 1st day of January 1984 and ending on the day immediately preceding the date of publication of this Act
in the Official Gazette , if such act or omission was not an offence under the principal Act, but for the
amendments made by this Act; nor shall any person in respect of such act or omission be subjected to a
penalty greater than that which could have been inflicted on him under the law in force immediately before
the date of such publication.”
2 Maharashtra Ordinance No. XII of 1983 was repealed by Mah. XI of 1984, s. 13.
3 Section 10 of Mah. 11 of 1984, reads as under :—
“10. Retrospective levy of duty in respect of touring cinemas, video exhibitions and video games
and collection thereof, etc.— (1) Without prejudice to the provisions of sections 3 and 3AA, as amended by
this Act, on and with effect from the 1st day of January 1984 the entertainments duty and surcharge in respect
of touring cinemas, video exhibitions and video games shall be leviable, and shall be deemed to have been
validity leviable at the following rates, as if the amendments and sp ecial provisions in so far as such
amendments and provisions relate to the levy of duty as consolidated sum of money or lump sum and
payment thereof in advance in respect of touring cinema, video exhibition, or as the case may be, video game
made by the Bombay Entertainments Duty (Amendment) Ordinance,1983 (Mah. Ord. XXII of 1983) had not
been enacted, namely :—
(a) in the case of touring cinema and video exhibition, entertainments duty at the same rates
specified in clause ( b) of sub -section ( 1) of section 3 of the principal Act, as amended by this Act, and
surcharge at the rates specified in clause ( a) of sub -section (1) of section 3AA of the principal Act, as
amended by this Act ;
(b) in the case of video game, the entertainments duty at the rates specified in sub -section (1A) of
section 3 of the principal Act, as amended by this Act, and surcharge at the rates specified in clause ( b) of
sub-section (1) of section 3AA of the principal Act, as amended by this Act.
(2) The proprietor liable to pay duty and surcharge for the period commencing from the 1 st day of January
1984 and ending on the 31st March 1984,—
(i) in the case of touring cinema and video exhibi tion, shall file returns in Form B of the Bombay
Entertainments Duty Rules, 1958 before the prescribed officer showing inter-alia the particulars of the sale
of tickets for each class of accommodation per show and the duty and surcharge due in respect thereof within
one month from the date of publication of the Bombay Entertainments Duty (Amendment and Retrospective
Levy of Duty) Act, 1984 (Mah XI of 1984), in the Official Gazette , and subject to the provisions of sub -
section (3), pay to the prescribed of ficer the amount of duty and surcharge due according to such returns in
cash or by cheque or by challan which shall accompany such return ;
(ii) in the case of video games, shall, s ubject to the provisions of sub -section (3), pay the amount of
lump sum duty and surcharge due in cash, by cheque or by challan within one month from the date of
publication of the Bombay Entertainments Duty (Amendment and Retrospective Levy of Duty) Act, 1984
(Mah. XI of 1984) in the Official Gazette :
Provided that, where any video game machine has remained inoperative and unproductive of any
entertainment for any number of days during the period commencing from 1 st day of January 1984 and
ending on the 31 st March 1984, the prescribed officer shall, on being satisfied that the machine has so
remained inoperative or unproductive, grant to the proprietor of such video game parlour the proportionate
remission or refund of duty in respect of the machine so remaining inoperative or unproductive :
Provided further that, the burden of proving the fact entitling any such proprietor to claim any such relief
shall be upon him.
(3) If any proprietor of a touring cinema or video exhibition or video game parlour has paid any duty and
surcharge under the provisions of the Bombay Entertainments Duty (Amendment and Retrospective Levy of
Duty) Ordinance, 1983 (Mah Ord. XXII of 1983), such proprietor shall be entitled to adjust the amount so
paid in the returns to be submitted and payment to be made in accordanc e with such returns under clause ( i)
of, or while making payment under clause ( ii) of sub -section (2), as the case may be, and if any amount so
paid is in excess the same shall at this option be refundable to him or be further adjusted towards payment of
duty and surcharge due from him from the 1st day of April 1984 onwards under the provisions of the principal
Act, as amended by this Act.
(4) Nothing in this section shall affect the liability of any such proprietor to pay entertainments duty and
surcharge with effect from 1st day of April 1984 onwards under the principal Act, as amended by this Act.”.
Note.- The date mentioned in the bracket indicates the date of commencements of the Act.
1923 : I] The Maharashtra Entertainments Duty Act 5
25. Amended by Mah. 7 of 19871 (1-1-1987)
26. Amended by Mah. 10 of 1993 (25-12-1993)
27. Amended by Mah. 49 of 1994 (16-9-1994)
28. Amended by Mah. 8 of 19962 (15-9-1995)
29. Amended by Mah. 28 of 1997 (2-5-1997)
30. Amended by Mah. 20 of 19983 (1-1-1998)
31. Amended by Mah. 13 of 1999 (25-1-1999)
32. Amended by Mah. 3 of 20004 (1-6-1999)5
33. Amended by Mah. 28 of 2000
34. Amended by Mah. 5 of 2001 (3-1-2001)
35. Amended by Mah. 2 of 20026(17-8-2001)
36. Amended by Mah. 20 of 2002 (1-5-2002)
37. Amended by Mah. 22 of 20037 (1-8-2003)
38. Amended by Mah. 4 of 2004 (9-4-2004)
1 Maharashtra Ordinance No. I of 1987 was repealed by Mah. 7 of 1987, s. 17.
2 Maharashtra Ordinance No. XIII of 1995 was repealed by Mah. 8 of 1996, s. 3 ( 1).
3 Maharashtra Ordinance No. VII of 1998 was repealed by Mah. 20 of 1998, s. 5.
4 Maharashtra Ordinance No. XXIV of 1999 was repealed by Mah. 3 of 2000, s. 5.
5 Section 4 of Mah. 3 of 2000 reads as under :—
“4. Validating provisions and savings. — Notwithstanding anything contained in any law or any
judgement, decree or order of any court to the contrary, any assessment, re -assessment, levy or collection of
entertainment duty in respect of pool game effected or made under the principal Act during the period
commencing on the 1 st day of June 1999 and ending on and including the 1 st December 1999, being the date
immediately preceding the date of publication of the Bombay Entertainments Duty (Amendment and
Continuance) Ordinance, 1999 (Mah. Ord. XXIV of 1999) shall be deemed to have been validly levied and
collected and shall be effective as if the amendments made to the principal Act by this Amendment
Ordinance were in force at all relevant times and shall for all purposes, be deemed to be and shall be deemed
to have always been assessed, levied and collected in accordance with law and accordingly, —
(a) all acts, proceeding or things done or taken by the State Government or by any other a uthority in
connection with the assessment, levy or collection of such duty shall, for all purposes be deemed to be, and to
have always been done or taken in accordance with law;
(b) no suits, appeal, application or other proceedings, shall lie or be maintained or continued in any
court, for the refund of any such entertainment duty; and
(c) no court or other authority shall enforce any decree or order directing the refund of any such
entertainment duty.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed 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).”.
6 Maharashtra Ordinance No. XXIV of 2001 was repealed by Mah. 2 of 2002, s. 4.
7 Sub-section (2) of section 1 of Mah. 22 of 2003 provides as under:—
“(2)(a) Section 1, clauses ( d), (e) and (f) of section 2, sub -clauses (i) and (iii) of clause ( a) and clauses (b)
to (f) of section 3 and clauses (i),(ii) and (iii) of section 4 shall be deemed to have come into force on the 14 th
May 2003.
(b) Clauses (a), (b) and (c) of section 2, sub-clause (ii) of clause (a) of section 3 and clause ( iv) of section
4 of this Act shall be deemed to have come into force on the 1st July 2003.”.
Note.- The date mentioned in the bracket indicates the date of commencements of the Act.
6 The Maharashtra Entertainments Duty Act [1923 : I
39. Amended by Mah. 54 of 20051 (29-11-2005)
40. Amended by Mah. 16 of 2006 (4-5-2006)
41. Amended by Mah. 2 of 20102 (31-8-2009)
42. Amended by Mah. 22 of 2010 (2-8-2010)
43. Amended by Mah. 31 of 2010 (21-12-2010)
44. Amended by Mah. 13 of 20113 (15-1-2011)
45. Amended by Mah. 24 of 2012 (22-8-2012)
46. Amended by Mah. 6 of 20134 (22-2-2013)
47. Amended by Mah. 22 of 20145 (10-02-2014)
48. Amended by Mah. 42 of 20146 (29-12-2014)
49. Amended by Mah. 26 of 20157 (12-6-2015)
50. Amended by Mah. 42 of 20178
1 Maharashtra Ordinance No. X of 2005 was repealed by Mah. 54 of 2005, s. 5.
2 Maharashtra Ordinance No. XXIII of 2009 was repealed by Mah. 2 of 2010, s. 4.
3 Maharashtra Ordinance No. III of 2011 was repealed by Mah. 13 of 2011, s. 3.
4 Maharashtra Ordinance No. IV of 2013 was repealed by Mah. 6 of 2013, s. 5.
5 Maharashtra Ordinance No. X of 2014 was repealed by Mah. 22 of 2014, s. 6.
6 Maharashtra Ordinance No. XI of 2015 was repealed by Mah. 26 of 2015, s. 7.
7 Maharashtra Ordinance No. XI of 2015 was repealed by Mah. 26 of 2015, s. 7.
8 Sections 13 to 31 of this Act has not come into force yet, therefore, the amendments carried out by said
sections are not incorporated.
Note.- The date mentioned in the bracket indicates the date of commencements of the Act.
1923 : I] The Maharashtra Entertainments Duty Act 7
ACT No. I OF 19231
[THE MAHARASHTRA ENTERTAINMENTS DUTY ACT.]2
An Act to impose a duty in respect of admission to entertainment in the
3[State] of Bombay.
WHEREAS it is expedient to provide for the levy of duty in respect of admission to
4[entertainments] in the 5[State] of Bombay ; It is hereby enacted as follows:—
1. Short title, extent and operation. — (1) This Act may be called 6[the Maharashtra
Entertainments Duty Act.]
7[(2) It extends to the whole of the 8[State of Maharashtra]].
9[(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—
10[(a-1) “amusement park” means a place wherein various types of amusements including games
or rides or both 11[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 transmission including national or international sate llite 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 -residential place
are linked by metallic coaxial cable or optic -fibre cable to a central system called the head -end, on
payment by the connection ho lder of any contribution or subscription or installation and connection
charges or any other charges collected in any manner whatsoever;]
12[(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;]
13[(a) “entertainment” includes any exhibition performance, amusement, game or sport to which
persons are admitted for payment, 14[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 15[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
1 For statement of Objects and Reasons, see Bombay Government Gazette , 1922, Part V, p. 177, for Report of
Select Committee, see ibid ., 1922, pp. 244 -245 ; and for Proceedings in Council, see Bombay Legislative
Council Debates, 1922, Vol. VII.
2 The Act was extended 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).
3 This word was substituted for the word “Presidency” by Bom. 41 of 1958, s. 3( a).
4 The word “entertainments” was substituted for the original words by Bom. 25 of 1954, s. 2.
5 This word was substituted for the word “Presidency” by Bom. 41 of 1958, s. 3(a).
6 The short title of the Act was amended for “the Bombay Entertainments Duty Act, 1923” by Mah. 24 of
2012, s. 2, Schedule, entry 15, with effect from the 1st May 1960.
7 This sub-section was substituted for the original by Bom. 41 of 1958, s. 3(b).
8 These words were substituted for the words “State of Bombay” by the Maharashtra Adaptation of Laws
(State and Concurrent Subjects) Order, 1960.
9 This sub-section was substituted for the original by Mah.11 of 1984, s. 2.
10 These clauses were inserted by Mah. 10 of 1993, s. 2(1).
11 These words were inserted by Mah. 49 of 1994, s. 2(1).
12 This clauses was inserted by Mah. 2 of 2010, s. 2(a).
13 Clause (a) was substituted for the original by Mah. 11 of 1984, s. 3(a).
14 These words were inserted by Mah. 10 of 1993, s. 2(a).
15 These words, brackets and letters were inserted by Mah. 20 of 2002, s. 2( a).
8 The Maharashtra Entertainments Duty Act [1923 : I
whatsoever] 1[but does not include magic show] 2[and temporary amusement including games and
rides.]
Explanation.— For the purpose of this clause,—
3[(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 4 *;]
(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
5[otherwise; and]
6[(iii) the expression “temporary amusement” means the amusement rides and g ames 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]];
7[(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 ;]
8[(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 (7 of 1995) and re -transmits 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 non -residential places on
payment by a subscriber;]
9[(a-a) “cable television” means a system organised on payment by a connec tion 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 optic fibre 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 disc 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 ;]
10[(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;]
11[(b) “payment of admission” 12[in relation to the levy of entertainments duty,] includes,—
1 These words were inserted by Mah. 49 of 1994, s. 2(2).
2 These words were added by Mah. 13 of 1999, s. 2(a).
3 Clause (i) was substituted for the original by Mah. 10 of 1993, s. 2(b).
4 The word “and” was deleted by Mah. 13 of 1999, s. 2(b)(i).
5 These words were substituted for the word “otherwise,” by Mah. 13 of 1999, s. 2( b)(ii).
6 This entry was added by Mah. 13 of 1999, s. 2(b)(iii).
7 This clause was inserted by Mah. 28 of 2000, s. 2(i) with effect from 1st April 2000.
8 These clauses were inserted by Mah. 22 of 2014, s. 2(i).
9 Clause (a-a) was inserted by Mah. 10 of 1993, s. 3.
10 These clauses were inserted by Mah. 22 of 2014, s. 2(ii).
11 This clause was substituted for the original by Bom. 13 of 1931, s. 2.
12 These words were inserted by Mah. 11 of 1984, s. 3(b)(i).
1923 : I] The Maharashtra Entertainments Duty Act 9
(i) any payments made by a person who, having bee n 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; 1[* *]
2[(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 t he aid of such
instrument or contrivance, such person would not get;3 [* * *]]
4[(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 attend ing, 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;]
5[(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 whatso ever for television exhibition
with the aid of any type of antenna with a cable network attached to it or cable television [6* *];]
7[(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 at a residential or non -residential place of connection -holder directly to the Satellite ;
8[and]
9[(viii) any payment made by way of sponsorship amount for a programme which is organised
only for invitees, without selling tickets ;]
10[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 charge d 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 b e
payment for such admission :]
11[Provided further that,12[subject to the provisions of sub-section (13) of section 3] any payment
not exceeding 13[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 the proprietor shows to the
1 The word “and” was deleted by Bom. 25 of 1954, s. 3(a).
2 Sub-clause (iii-a) was inserted, by Bom. 25 of 1954, s. 3(b).
3 The word “and” was deleted by Mah. 20 of 2002, s. 2(b)(i).
4 Clauses (iv) and (v) were substituted for clause (iv) by Mah. 11 of 1984, s. 3(b)(ii).
5 Sub-clause (vi) was inserted by Mah. 10 of 1993, s. 2(4)(a).
6 The word “and” was deleted by Mah. 22 of 2003, s. 2(a).
7 This sub-clause was added by Mah. 20 of 2002, s. 2(b)(iii).
8 The word “and” and clause (viii) was added by Mah. 22 of 2003, s. 2(b) and (c).
9 The word “and” and clause (viii) was added by Mah. 22 of 2003, s. 2(b) and (c).
10 Explanation was inserted by Mah. 20 of 1998, s. 2(a).
11 This proviso was added by Mah. 10 of 1993, s. 2(4)(b).
12 These words, brackets and figures were inserted by Mah. 2 of 2002, s. 2( a).
13 These words were substituted for the words “five rupees in case of ordinary and air -cooled cinemas and six
rupees in case of air-conditional cinemas” by Mah. 6 of 2013, s. 2(a)(i).
10 The Maharashtra Entertainments Duty Act [1923 : I
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 1[or quasi-permanent cinema] in addition to those required under the provisions
of the 2Bombay Cinemas (Regulation) Act, 1953 (Bom. XI of 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;]
3[Provided also that, the proprietor shall submit, before the 30 th September of every year, to the
prescribed officer the audited accounts of the service charges collected and spent by him towards
maintenance and providing faciliti es and safety measures as provided in the second proviso. The
proprietor shall be allowed to carry forward unspent amount of service charges for 4[four financial
years] immediately following the financial year in which the amount has remained so unspent. I f 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 to wards 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:]
5[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 as 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:]
6[Provided also that, any payment not exceeding 7[one rupee] 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 r equired under the
provisions of the 8Bombay Cinemas (Regulation) Act, 1953 (Bom. XI of 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:]
9[Provided also that, any payment of 10[one rupee] per ticket if charged by the proprietor of a
permanent or quasi -permanent cinema having computerised ticket terminal network with the help of
information technology through satellite, towards additional service charges, separately in that case,
such payment towards additional service charges shall not be included in the payment for admission ;]
1 These words were inserted by Mah. 49 of 1997, s. 2(3)(a)(ii).
2 Now, the short title ha s been amended as “the Maharashtra Cinemas (Regulation) Act” by Mah. 24 of 2012,
s. 2, Schedule, entry 47, with effect from the 1st May 1960.
3 This proviso was substituted by Mah. 20 of 1998, s. 2(b).
4 These words were substituted for the words “two financial years” by Mah. 22 of 2003, s. 2(e).
5 This proviso was added by Mah. 22 of 2003, s. 2(f).
6 This proviso was added by Mah. 4 of 2004, s. 2(b).
7 These words were substituted for the words “fifty paise” by Mah. 6 of 2013, s. 2(a)(ii).
8 Now, the short title has been amended as “the Maharashtra Cinemas (Regulation) Act” by Mah. 24 of 2012,
s. 2, Schedule, entry 47, with effect from the 1st May 1960.
9 This proviso was added by Mah. 2 of 2010, s. 2(b)(ii).
10 These words were substituted for the words “fifty paise” by Mah. 6 of 2013, s. 2(a)(iii).
1923 : I] The Maharashtra Entertainments Duty Act 11
1[Provided also that, any payment not exceeding ten rupees or any such amount as may be
specified by the State Government, from time to time, by notification in the Official Gazette, per ticket
if charged by the proprietor himself or through any service provider towards service charges, separately
for providing facility for online ticket booking in all entertainments, in that case, such payment towards
such service charges shall not be included in the payment for admission, subject to the condition that
the proprietor and the service provider shall submit the data of online tickets sold per month, and
online internet handling fee or convenience charges charged thereof and also the certified copies of
agreement for online ticket booking services to the Collector before seventh day of every succeeding
month; and any amount of such service charges in any form more than ten rupees or more than such
amount as may be specified by the State Government, from time to time, b y notification in the Official
Gazette, levied by the proprietor himself or through any service provider, for providing facility for
online ticket booking, shall be included in the payment for admission.
Explanation.—For the purposes of this proviso, the e xpression “service provider” means and
includes any person or any company or agent who is authorized or permitted by the proprietor of any
entertainment to book online tickets through their website or portal or by any other means.]
2[(b-1) “pool game” mean s game played on a Pool Table or Billiard Table or any Table by
whatever name called or by whatever way described, with a long stick called a cue, a cue ball and
designated number of object balls. Each player using the cue ball with pocket the object balls in any
order or combination or in any manner or method;
(b-2) “pool parlour” means a place of entertainment wherein one or more tables are provided for
playing pool-game for which persons are required to make a payment in any manner or form ;]
3[(c) “proprietor” in relation to an entertainment, includes any person—
(i) responsible for the management thereof, or
(ii) connected in whatsoever manner with the organisation of the entertainment, for any
duration whatsoever, or
(iii) charged or entrusted or authorised with the work of admission to the entertainment, or
(iv) 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 ;]
4[* * *]
5[(v-a) or a partnership firm, body corporate or a company registered under the 6Companies
Act, 1956 (1 of 1956), having licence to provide Internet Protocol Television service;]
7[(vi) responsible for, or for the time being in charge of, the management of pool -
parlour ;] 8* *
9[(vii) responsible for, or for the time being in charge of, the management of bowling -
alley;]10 * * * *
1 This proviso was added by Mah. 42 of 2014, s. 2.
2 These clauses were inserted by Mah. 3 of 2000, s. 2(1)
3 Clause (c) was substituted for the original by Mah. 11 of 1984, s. 3(c).
4 This sub-clause was deleted by Mah. 22 of 2014, s. 2(iii).
5 Sub-clause (v-a) was inserted by Mah. 22 of 2010, s. 2 (1)(i).
6 Now, see the Companies Act, 2013 (18 of 2013).
7 Sub-clause (vi) was added by Mah. 3 of 2000, s. 2(2)(b).
8 The word “or” was deleted by Mah. 28 of 2000, s. 2(ii)(2).
9 Sub-clause (vii) was added by Mah. 28 of 2000, s. 2(ii)(3) with effect from 1st April 2000.
10 The word “or” was deleted by Mah. 2 of 2002, s. 2(b)(i).
12 The Maharashtra Entertainments Duty Act [1923 : I
1[(viii) responsible for, or for the time being in charge of the management of any dance bar,
2[permit room or beer bar with live orchestra, pub,] or responsible for organising performances of
western music (classical, light or instrumental) and dances from weste rn countries including folk
dances from western 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 known;] [3 * * * * *]
4[(ix) any person, partnership firm, body corpo rate or a company registered under 5the
Companies Act, 1956 (1 of 1956), responsible for or for the time being in charge of the
management of any Multiplex Theatre Complex] ;6[or]
7[(x) or a partnership firm, body corporate or a company registered under 8the Companies
Act, 1956 (1 of 1956), responsible for or for the time being in charge of the management of any
Go-carting centre;
(xi) or a partnership firm, body corporate or a company registered under 9the Companies
Act, 1956 (1 of 1956), having ownership of a tourist bus with a video facility;
(xii) or a company registered under the 10Companies Act, 1956 (1 of 1956), having licence
to provide Direct-to-Home (DTH) Broadcasting service by the Government of India under section
4 of the Indian Telegraph Act, 1885 (13 of 1885) and the Indian Wireless Telegraph Act, 1933
(17 of 1933) ;]
11[(xiii) responsible for or for the time being in charge of, the management of any Tourism
Project to which the eligibility certificate is issued by the Tourism Development Corpo ration
under the Tourism Policy-2006 ;]
(d) “admission to an entertainment”, includes admission to any place in which the entertainment
is held 12[or any place where from the entertainment is provided by means of cable connection from
any type of antenna with a cable network attached to it or cable television 13[for Direct-to-Home (DTH)
Broadcasting service] ] ;
14[(d-1) “Collector”, means the Collector for the district appointed under section 7 of the
Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966) ;
(d-2) “Commissioner”, means the Commissioner of a division appointed under section 6 of the
Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966)] ;
15[(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;]
16[(e-e) “dance bar” means and includes any bar or permit -room where along with serving liquor,
for entertainment, any type of dance is also performed to the tune of any type of music ;]
1 Sub-clause (viii) was added by Mah. 5 of 2001, s. 2(1)(c).
2 These words were inserted by Mah. 22 of 2010, s. 2 (1) (ii).
3 The word “or” was deleted by Mah. 20 of 2002, s. 2(c)(i).
4 Sub-clause (ix) was added by Mah. 2 of 2002, s. 2(b)(iii).
5 Now, see the Companies Act, 2013 (18 of 2013).
6 The word “or” was added by Mah. 20 of 2002, s. 2(c)(ii).
7 Sub-clause (x), (xi) and (xii) were added by Mah. 20 of 2002, s. 2(c)(iii).
8 Now, see the Companies Act, 2013 (18 of 2013).
9 Now, see the Companies Act, 2013 (18 of 2013).
10 Now, see the Companies Act, 2013 (18 of 2013).
11 Sub-clause (xiii) was added by Mah. 2 of 2010, s. 2(c).
12 These words were added by Mah. 10 of 1993, s. 2(6).
13 These words, brackets and letters were added by Mah. 20 of 2002, s. 2( d).
14 Clauses (d-1) and (d-2) were inserted by Mah. 7 of 1987, s. 2(a).
15 Clause (e) was substituted for the original by Bom. 38 of 1950, s. 2.
16 Clauses (e-e) were inserted by Mah. 5 of 2001, s. 2(2).
1923 : I] The Maharashtra Entertainments Duty Act 13
1[(e-el) “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-1A) “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 11.7-12.2 Ghz. known as FSS (Fixed 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 ;]
2[(e-e2) “ Internet Protoco l Television” means broadcasting of television channels through
telephone network with the help of Internet Protocol network by the Internet Protocol Service
Providers who have right to transmit media-programming to their customers ;]
3[(f) “entertainment duty”, or “duty” in respect of any entertainment means the entertainment duty
levied under 4[***] section 3;]
5[(f-al) “Government Sponsored Cultural Festival” means the festival or programme organised,
sponsored or co-sponsored by the State Government or the Government Undertaking or an autonomous
body or such other cultural festival as the State Government may, by noti fication in the Official
Gazette, specify in this behalf or the cultural festival organised by the educational institution;]
6[(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
(ii) 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 ;]
7[(f-1) “permanent cinema”, or “quasi -permanent cinema” means a 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 ;]
8[(f-2) “permit room or beer bar with live orchestra” means and includes any p ermit room or beer
bar where along with serving of liquor, any type of live music is performed for entertainment ;]
9[(g) “place of entertainment”, includes—
(i) any addition to the place of entertainment;
(ii) a house, building, tent or any other place w here the books of account, ticket books and
other relevant records pertaining to the entertainment 10[or pertaining to the management of
providing cable connections from any type of antenna or cable television] 11[or pertaining to the
1 This clause was inserted by Mah. 20 of 2002, s. 2(e).
2 Clauses (e-e2) were inserted by Mah. 22 of 2010, s. 2(2).
3 Clause (f) was substituted for the original by Mah. 7 of 1987, s. 2(b).
4 The words, brackets, figures and letters “sub -sections (1) and ( 1A) of” were deleted by Mah. 10 of 1993, s.
2(7).
5 Clause (f-al) was inserted by Mah. 2 of 2010, s. 2 (d).
6 Clause (f-a) was inserted by Mah. 2 of 2002, s. 2(c).
7 Clause (f-1) was inserted by Mah. 7 of 1987, s. 2(c).
8 Clause (f-2) was inserted by Mah. 22 of 2010, s. 2(3).
9 Clauses (g), (h), (i) (j) and (k) were inserted by Mah. 11 of 1984, s. 3(d).
10 These words were inserted by Mah. 10 of 1993, s. 2(8).
11 These words, brackets and letters were inserted by Mah. 20 of 2002, s. 2( f).
14 The Maharashtra Entertainments Duty Act [1923 : I
management of providing Direct-to-Home (DTH) Broadcasting service] are kept or are believed
to have been kept;
1[(g-1A) “set top box” means an apparatus connected to a television set at a residential place
which receives encrypted television signals through dish antenna from sat ellite 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];
2[(g-1) “prescribed”, means prescribed by rules made under this Act;]
3[(g-g1) “pub” means and includes permit room or beer bar where along with serving of liquor,
any type of music is performed for entertainment ;]
4[(g-g1a) “single -screen cinema” means a place of entertainment not having more than one
auditorium with one screen using cinematography projection system having licence under the
Maharashtra Cinemas (Regulation) Act, (XI of 1953) other than Multiplex Theatre Complex;]
(g-2) “surcharge”, means the surcharge on any entertainment 5[including the exhibition by means
of any type of antenna with a cable network attached to it or cable television] other than exhibition by
cinematography including video exhibition levied under section 3AA;]
6[(g-3) “sponsorship amount” means an amount paid 7[or value of goods supplied or services
rendered or benefits provided] to the organizer of an entertainment programme by the sponsorer in lieu
of advertisement of sponsorer’s product or his brand name, etc.];
(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;
(i) “touring cinema”, means an outfit comprising the cinematograph appar atus and plant and
enclosures taken from place to place for giving cinematograph exhibition, or for giving cinematograph
exhibitioExcerpt shown. Open the full act in Lexace.