The Maharashtra Temporary Increase in Entertainments Duty and Education Cess Act, 1972.

1972 : Mah. VII]  1 
THE MAHARASHTRA TEMPORARY INCREASE IN ENTERTAINMENTS  
DUTY AND EDUCATION CESS ACT, 1972 
   [Text as on 24th April 2024] 
________________ 
CONTENTS 
 
PREAMBLE.  
SECTIONS. 
 
 1. Short title, extent and duration. 
 2. Definitions. 
 3. Temporary increase in entertainments duty. 
 4. Temporary increase in education cess. 
 5. Provisions of relevant principal Act to apply except as otherwise provided. 
 6. Saving. 
 7. Repeal of Mah. Ord. VI of 1971 and saving. 
2  The Maharashtra Temporary Increase in Entertainments  [1972 : Mah. VII 
Duty and Edcuation Cess Act, 1972 
1972 : Mah. VII]  The Maharashtra Temporary Increase in Entertainments 3 
Duty and Education Cess Act, 1972 
MAHARASHTRA ACT No. VII OF 19721 
[THE MAHARASHTRA TEMPORARY INCREASE IN ENTERTAINMENTS DUTY AND 
EDUCATION CESS ACT, 1972.] 
[This Act received the assent of the Governor on the 17th April 1972; assent was first published, in the  
“Maharashtra Government Gazette”, Part VI, on the 20th April 1972.] 
An Act to provide for a temporary increase in entertainments duty on certain 
entertainments, and in the education cess. 
WHEREAS, it is expedient to provide for temporary increase in entertainments duty on certain 
entertainments, and in the education cess; It is hereby enacted in the Twenty-third Year of the Republic 
of India as follows :— 
1.  Short title, extent and duration. — (1) This Act may be called the Maharashtra Temporary 
Increase in Entertainments Duty and Education Cess Act, 1972. 
(2) It extends to the whole of the State of Maharashtra. 
(3) It shall be deemed to have come into force on the 19th day of November 1971. 
(4) This Act shall cease to have effect on such date as the State Government may, by notification 
in the Official Gazette, appoint ; and the provisions of section 7 of the Bomba y General Clauses Act, 
1904 (Bom. III of 1904), shall apply upon this Act ceasing to be in force as if it had then been repealed 
by a Maharashtra Act. 
2.  Definitions.— In this Act, unless the context requires otherwise,— 
(a) “relevant principal Act” in relation to the area in which such Act is in force means— 
(1) the Bombay Entertainments Duty Act, 1923 (Bom. I of 1923), or 
(2) the Maharashtra Education (Cess) Act, 1962 (Mah. XXVII of 1962) ; 
(b) the expressions used in this Act, but not defined shall have the meanings respectively 
assigned to them in the relevant principal Act. 
3.  Temporary increase in entertainments duty. — (1) Notwithstanding anything contained in 
the Bombay Entertainments Duty Act , 1923 ( Bom. I of 1923 ), on and from the 1 st day of December  
1971, there shall be levied and paid to the State Government, in addition to the entertainments duty 
levied under section 3 of that Act, on payment for admission to any exhibition by means of a 
cinematograph, a further entertainments duty as follows :— 
If the payment for admission (exclusive of the further duty)— 
(a) does not exceed one rupee, then a further duty of five paise ; 
(b) exceeds one rupee, then a further duty of ten paise. 
If the payment for admission is by means of a lump sum, then ten paise per rupee on the lump 
sum (exclusive of the further duty). 
(2) All references to “section 3” in the relevant princ ipal Act shall be deemed to be reference to 
section 3 and the provisions of this section. 
4.  Temporary increase in education cess. — (1) Notwithstanding anything contained in the 
Maharashtra Education (Cess) Act 1962 ( Mah. XXVII of 1962), there shall be levied and collected, in 
addition to the tax and special assessment levied and collected under section 4 of that Act,— 
                                                   
1  For Statement  of Objects and Reasons of the L. A. Bill No.  I of 1972 , see Maharashtra Government Gazette  1972, 
Extraordinary, Part V, dated 27th March 1972, page 9. 
4  The Maharashtra Temporary Increase in Entertainments  [1972 : Mah. VII 
Duty and Edcuation Cess Act, 1972 
(a) with effect from the 1st day of October 1971, a tax on lands and buildings in a municipal 
area at a rate equal to fifty per cent. of the rate referred to in clause (a) of the said section 4 ; 
(b) with effect from the revenue year (commencing on the 1 st day of August 1971 or such 
other date as the State Government may, by notification in the Official Gazette, appoint in this 
behalf), a special assessment on agricultural lands in the State on which commercial crops are 
raised at a rate equal to fifty per cent. of the rate referred to in clause (b) of the said section 4. 
(2) All references to “section 4” in the relevant principal Act shall be deemed to be references to 
section 4 and the provisions of this section. 
5.  Provisions of relevant principal Act to apply except as otherwise p rovided.— Except as 
otherwise provided in this Act, all the provisions of the relevant principal Act shall apply in relation to 
the levy and collection of any duties, taxes or special assessments by or under this Act, as they apply in 
relation to the levy and collection of duties, taxes and special assessments under such relevant principal 
Act. 
6.  Saving.— Nothing is this Act shall render any person. Liable to be convicted of any offence in 
respect of anything done or omitted to be done by him, before the commencement of this Act, if such 
act or omission was not an offence under the relevant principal Act, but for the provisions of this Act 
nor shall any person in respect of such act or omission be subject to a penalty greater than that which 
could have been inflicted on him under the law in force immediately before such commencement. 
7.  Repeal of Mah. Ord. VI of 1971 and saving. — (1) The Maharashtra Temporary Increase in 
Entertainments Duty and Education Cess Ordinance, 1971 (Mah. Ord. VI of 1971), is hereby repealed. 
(2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance 
shall be deemed to have been done or taken under this Act. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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