English — official source version
the_maharashtra_entertainments_duty_act.pdf.txt
1923 : 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 State
Government.
7. Power to make rules.
8. Power to enter place of entertainment for purposes of this 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 to 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 special 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 1st day of January
1984 and ending on the 31st March 1984,—
(i) in the case of touring cinema and video exhibition, 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 officer 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, subject 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 1st day of January 1984 and
ending on the 31st 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 accordance 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 1st day of June 1999 and ending on and including the 1st 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 authority 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 14th
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 satellite 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 holder 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 games which are
not provided on fairly permanent basis like in amusement park as defined in clause (a-1) of section 2
read with clause (b) of sub-section (5) of section 3]];
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 connection holder of any
contribution or subscription or installation and connection charges or any other charges collected in
any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of
transmission of television signals by wire where subscriber’s television set is linked by metallic coaxial
cable or 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 been admitted to one part of a place of
entertainment, is subsequently admitted to another part thereof for admission to which a payment
involving duty or more duty is required ;
(ii) any payment for seats or other accommodation in a place of entertainment;
(iii) any payment for a programme or synopsis of an entertainment; 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 the 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 attending, or
continuing to attend the entertainment, either in addition to the payment, if any, for admission to the
entertainment or without any such payment for admission ;
(v) any payment made by a person for admission to a video exhibition irrespective of whether any
eatables or beverages or both are or are not provided to him against such payment;]
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 whatsoever 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 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 :]
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 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 4[four financial
years] immediately following the financial year in which the amount has remained so unspent. If the
prescribed officer on perusal of the accounts is satisfied at the end of the admissible period for which
the proprietor is allowed to carry forward the unspent amount of the service charges or part thereof,
that, the said amount has not been spent towards the maintenance and providing facilities and safety
measures as provided in the second proviso, then the said amount of service charges or part thereof, not
so spent shall be included in the payment for admission and thereupon, the provisions of sub-sections
(2) to (5) of section 4-B shall, mutatis mutandis, apply for the purpose of assessment of the
entertainments duty at the rate specified in clause (c) of sub-section (1) or clause (a) of sub-section (3)
of section 3 of this Act:]
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 required 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 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.
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, by 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 expression “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” means 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 western 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 corporate 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 Corporation
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 Protocol 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 notification 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 permit 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 where 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 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];
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 apparatus and plant and
enclosures taken from place to place for giving cinematograph exhibition, or for giving cinematograph
exhibition in local theatres or halls 8[whether such theatres or halls are having the roof over them or are
open to sky;]
9[(i-a) “Tourism Development Corporation” means the Maharashtra Tourism Development
Corporation Limited, a Company registered under the 10Companies Act, 1956 (1 of 1956) ;
(i-b) “Tourism Policy-2006” means the Tourism Policy formulated by the Government of
Maharashtra, under the Government Resolution, Department of Tourism and Cultural Affairs, No.
MTC-2005/2/CR-172/Tourism, dated the 16th December 2006;
(i-c) “Tourism Project” means the following project, which is eligible as an Eligible Unit for the
incentives under the Tourism Policy-2006, namely :—
(1) Hotels, Heritage Hotels, Resorts and Health Farms, Health and Wellness Spa and units
registered under the Bed and Breakfast Scheme of the Tourism Development Corporation;
(2) Motels and wayside amenities;
(3) Apartment Hotels or Service Apartments;
(4) Water Sports and Amusement Parks;
1 Clause (g-1A) was inserted, ibid, s. 2(g).
2 Clause (g-1) and (g-2) was inserted by Mah. 7 of 1987, s. 2(b).
3 Clause (g-g1) was inserted by Mah. 22 of 2010, s. 2(4).
4 Clause (g-g1a) was inserted by Mah. 6 of 2013, s. 2(b).
5 These words were inserted by Mah. 10 of 1993, s. 2(9).
6 Clause (g-3) was added by Mah. 20 of 2002, s. 2(h).
7 These words were inserted by Mah. 54 of 2005, s. 2.
8 These words were added by Mah. 10 of 1993, s. 2(10).
9 These clauses were inserted by Mah. 2 of 2010, s. 2(e).
10 Now, see the Companies Act, 2013 (18 of 2013).
1923 : I] The Maharashtra Entertainments Duty Act 15
(5) Arts and Crafts Villages;
(6) Golf Courses;
(7) Camping, Caravanning and Tent Facilities;
(8) Aerial Ropeways;
(9) Convention Centres;
(10) Development of Hill Stations;
(11) Adventure Tourism Projects;
(12) Houseboats;
(13) Eco-Tourism Projects;
(14) Museums and Aquariums;
(15) Projects approved by the Classification Committee of the Tourism Department of the
Government of Maharashtra or the Government of India;]
(j) “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 1[a pre-recorded cassette 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, 2[other than by
means of any type of antenna or cable television] at a residential or non-residential place of
entertainment, other than a hotel or a public vehicle, which is or is not licensed under the 3Bombay
Cinemas (Regulation) Act, 1953 (Bom. XI of 1953) and the rules made thereunder or under any law for
the time being in force ;
(k) “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 or electro mechanically.]
3. Duty on payments for admission to entertainment.— 4[(1) There shall be levied and paid to
the State Government 5[on payment for admission fixed by the proprietor] to any entertainment
6[expect in the case of video games, exhibition by means of any type of antenna or cable television, 7[or
Internet Protocol Television,] or exhibition by means of Direct-to-Home (DTH) Broadcasting service,
bowling alley, go-carting, dance bar,8[permit room or beer bar with live orchestra, pub,] discotheque,
amusement park, water sports activity, pool game] 9[or tourist bus with video facility] a duty
(hereinafter referred to as “entertainments duty”) at the following rates, namely :—
(a) where the payment 10* * * * is made for Admission to a racecourse licensed under 11the
Bombay Racecourses Licensing Act, 1912 (Bom. II of 1912) 12[or under the Maharashtra Dog
Racecources Licensing Act, 1976 (Mah. XXXIII of 1976)] 13[100] per cent. of such payment, and
1 These words were substituted for the words “a pre-recorded cassette by means of video cassette player or
recorder”, by Mah. 10 of 1993, s. 2(11)(a).
2 These words were inserted by Mah. 10 of 1993, s. 2(11)(b).
3 Now, the short title has been amended as “the Maharashtra Cinemas (Regulation) Act” by Mah. 24 of 2012,
s. 2 and 3, Schedule, entry 47, w.e.f. 1st May 1960.
4 This sub-section was substituted by Bom. 53 of 1956, s. 2.
5 These words were substituted for the words “on all payments for admission” by Mah. 13 of 2011, s. 2(i).
6 This portion was substituted for the words “expect in the case of video games and exhibition by means of any
type of antenna or cable television” by Mah. 20 of 2002, s. 3(a)(1).
7 These words were inserted by Mah. 22 of 2010, s. 3(1)(a).
8 These words were inserted by Mah. 22 of 2010, s. 3(1)(b).
9 These words were inserted by Mah. 22 of 2010, s. 3(a)(i).
10 The words “excluding amount of duty” were deleted by Mah. 17 of 1967, s. 2(1).
11 Now, the short title has been amended as “the Maharashtra Racecourses Licensing Act” by Mah. 24 of 2012,
s. 2 and 3, Schedule, entry 12, w.e.f. 1st May 1960.
12 These words were inserted by Mah. 33 of 1976, s.11, Sch.
13 These figures were substituted for the figures “50” by Mah. 10 of 1993, s. 3(1)(b).
16 The Maharashtra Entertainments Duty Act [1923 : I
1[(b) in the case of every entertainment, other than exhibition by cinematograph including
video exhibition, video games, exhibition by means of any type of antenna, cable television,
2[Internet Protocol Television,] exhibition by means of Direct-to-Home (DTH) Broadcasting
service, bowling alley, go-carting, dance bar, 3[permit room or beer bar with live orchestra, pub,]
discotheque, amusement park, water sports activity, pool game or tourist bus with video facility,
within the limits of,—
TABLE
Serial
No.
Area 4[Rate of entertainment
duty on payment for
admission fixed by
the proprietor]
(1)
(2) (3)
1 Brihan Mumbai Municipal Corporation. 25 per cent.
2 All Municipal Corporations (other than
Brihan Mumbai Municipal Corporation)
and all Cantonment areas.
20 per cent.
3 “A” Class, “B” Class and “C” Class
Municipal Councils.
15 per cent.
4 Any other areas not covered by entries
1 to 3 above.
5[10 per cent.]]:
6[Provided that, in the case of the cabaret or discotheque entertainment, fifty per cent. of the total
payment charged by the proprietor per person per show, whether with or without eatables or beverages
and whether regular tickets are issued or not, for a admission to such entertainment, shall be deemed to
be the payment for admission and duty shall be levied thereon accordingly under this clause :
Provided further that, the entertainment duty in respect of an amusement park shall be 15 per
cent. of the payment made for admission to the amusement park, including payment made for
admission for games and rides, whether charges separately or not:]
7[Provided also that, the entertainment duty in respect of water sports activity, by whatever name
called, whether situated within or outside the amusement park, shall be 8[15 per cent.]of the payment
made for admission to the water sports activity including payment made for admission for water games
and sports, whether charged separately or not:]
9[Provided also that, the entertainment duty in respect of the Award Function organised only for
invitees, without selling tickets, shall be 12.5 per cent. of the total sponsorship amount received for
such function.]
10[(c) in the case of exhibition by cinematograph including video exhibition other than
exhibition by means of any type of antenna or cable television within the limits of,—
1 Clauses (b) was substituted for the original by Mah. 22 of 2003, s. 3(a)(ii).
2 These words were inserted by Mah. 22 of 2010, s. 3(1)(c)(i).
3 These words were inserted by Mah. 22 of 2010, s. 3(1)(c)(ii).
4 These words were substituted by Mah. 13 of 2011, s. 2(ii)(a).
5 These figures and words were substituted for the words “No Duty”, by Mah. 13 of 2011, s. 2(ii)(b).
6 These provisos were substituted for existing proviso by Mah. 49 of 1994, s. 3(1).
7 This proviso was added by Mah. 20 of 1998, s. 3(a).
8 These figures and words were substituted for the figures and words “10 per cent.” by Mah. 31 of 2010, s. 2.
9 This proviso was added by Mah. 2 of 2010, s. 3(a).
10 Clauses (c) was substituted by Mah. 22 of 2003, s. 3(a)(iii).
1923 : I] The Maharashtra Entertainments Duty Act 17
1[TABLE
Serial
No.
Area Rate of entertainment
duty on payment for
admission fixed by
the proprietor
(1) (2) (3)
1 Within the limits of Brihan Mumbai Municipal
Corporation.
45 per cent.
2 Within the limits of all other Municipal Corporations
and Cantonments.
40 per cent.
3 Within the limits of “A” Class Municipal 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 cent.
6 Any other areas not covered by entries (1) to (5) above. 15 per cent.] ]
2[(1A) Notwithstanding anything contained in clauses (a) and (b) of section 2 or in any
other provisions in relation to the admission on payment contained in this Act, there shall be
levied and paid to the State Government entertainments duty in the case of video game 3[at
the rates specified in the TABLE below, namely :––]
4[TABLE
Serial
No.
Area Type of Video
Game Machine
Rate of entertainment
duty per month,
per machine
(in Rupees)
(1) (2) (3) (4)
1 Within the limits
of Brihan Mumbai
Municipal Corporation.
(1) Machine operated by one
person.
(2) Machine operated by two
persons simultaneously.
1,000
2,000
2 Within the limits of all
Municipal Corporations
other than Brihan
Mumbai Municipal
Corporation.
(1) Machine operated by one
person.
(2) Machine operated by two
persons simultaneously.
750
1,500
3 Within the limits of all
other areas not covered
(1) Machine operated by one
person.
500
1 This Table was substituted by Mah. 4 of 2004, s. 3.
2 Sub-section (1A) was renumbered as sub-section (1AA) and before sub-section (1AA) so remembered sub-
section (1A) was inserted by Mah. 11 of 1984, s. 4(b).
3 These words were substituted for the words “at the following lump sum rates, namely” by Mah. 22 of 2003,
s. 3(b)(i).
4 This table was substituted for clauses (a) and (b), ibid., s. 3(b)(ii).
18 The Maharashtra Entertainments Duty Act [1923 : I
Serial
No.
Area Type of Video
Game Machine
Rate of entertainment
duty per month,
per machine
(in Rupees)
(1) (2) (3) (4)
by entries 1 and 2 above. (2) Machine operated by two
persons simultaneously.
1,000.]
1[(1AA) In computing the duty and the surcharge under this Act, a fraction 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 to admission to any entertainment or involving such
right of admission without further payment or at a reduced charge, 2[the entertainment duty shall be
levied and paid on 50 per cent. of such lump sum at the rates specified in clause (b) of sub-section (1).]
3[(3)(a) In lieu of the tax payable under clause (c) of sub-section (1) in the case of 4*** video
exhibition 5[but 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 (1) 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.
6[TABLE
Serial
No.
Area Amount of duty
(1) (2) (3)
I. (A) Within the limits of the areas of
all Municipal Corporations,
Cantonments of Pune, Solapur,
Dehu Road, Deolali, Kamptee
and Kirkee;
30 per cent. of the gross collection capacity
for a show multiplied by 72 per cent. of the
shows actually held.
(B) Within the limits of the areas of
cities and towns having population
of one lakh fifty thousand
and above.
30 per cent. of the gross collection capacity
for a show multiplied by 68 per cent. of the
shows actually held.
II. Within the limits of the areas of cities
towns having population above
twenty-five thousand but below one
lakh fifty thousand.
20 per cent. of the gross collection capacity
for a show multiplied by 72 per cent. of the
shows actually held.
1 Sub-section (1AA) was substituted by Mah. 7 of 1987, s. 3(b).
2 This portion was substituted for the portion beginning with the words “the entertainments duty shall be paid”
and ending with the words “in respect of which the entertainment duty is payable”, by Mah. 7 of 1987, s.
3(c).
3 Sub-section (3) was added by Mah. 7 of 1987, s. 3(d).
4 The words “exhibition by cinematograph including” were deleted by Mah. 22 of 2003, s. 3(c)(i)(4).
5 These words were inserted by Mah. 10 of 1993, s. 3(2)(a)(i).
6 This Table was substituted by Mah. 22 of 2003, s.3(c)(i)(b).
1923 : I] The Maharashtra Entertainments Duty Act 19
Serial
No.
Area Amount of duty
(1) (2) (3)
III. Any other areas with population upto
twenty- five thousand and below.
15 per cent. of the gross collection capacity
for a show multiplied by 60 per cent. of the
shows actually held.]
Explanation.—For the purpose of this sub-section, “gross collection capacity” in relation to a
1[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 2[video cinema] as specified in the licence issued by the Licensing
Authority under the Maharashtra Cinemas (Regulation) Rules, 1966, were occupied by spectators.
3[(a-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 (3) of the said Table.
TABLE
Serial
No.
Area Amount of entertainment
duty
(1) (2) (3)
1. Within the limits of ‘A’ Class
Municipal Councils.
30 per cent. of the houseful tax capacity of
a show multiplied by the number of shows
actually held.
2. Within the limits of ‘B’ Class
Municipal Councils.
24 per cent. of the houseful tax capacity of
a show multiplied by the number of shows
actually held.
3. Within the limits of ‘C’ Class
Municipal Councils.
18 per cent. of the houseful tax capacity of
a show multiplied by the number of shows
actually held.
4. All other areas not covered by entries 1
to 3 above but, excluding the areas of
Municipal Corporations and
Cantonments.
12 per cent. of the houseful tax capacity
of a show multiplied by the number of shows
actually held.
Explanation.—For the purposes of this sub-section, “houseful tax capacity”, in relation to a
cinematograph exhibition, means the notional aggregate of duty for a show leviable under clause (c) of
sub-section (1) 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.]
4[(b) The duty leviable under this sub-section shall be recoverable weekly in accordance with the
rates specified in column (3) of the Table to clause (a) 5[or clause (a-a), as the case may be,] from the
proprietor taking into consideration the actual number of shows held by him in each week.]
1 These words were substituted for the words and brackets “cinematograph exhibition (including video
exhibition)” by Mah. 22 of 2003, s. 3(c)(i)(C)(1).
2 These words were substituted for the word “cinema”, by Mah. 22 of 2003, s. 3(c)(i)(C)(2).
3 This clause, the Table and the Explanation were inserted by Mah. 22 of 2003, s. 3(c)(ii).
4 Clause (b) was substituted by Mah. 10 of 1993, s. 3(2)(b).
5 This portion was inserted by Mah. 22 of 2003, s. 3(c)(iii).
20 The Maharashtra Entertainments Duty Act [1923 : I
1[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 who permission to pay the duty under this sub-section.
(d) After the determination of gross collection capacity of a 2[video cinema or houseful 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 day’s notice thereof to the prescribed officer and, until the gross collection
capacity of 3[video cinema or houseful tax capacity of a cinema theatre, as the case may be,] is re-
determined the proprietor shall pay the duty as previously fixed.]
(e) No proprietor of a 4[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 in excess of the payment for admission taken into consideration for calculating the gross
collection capacity 5[or houseful tax capacity, as the case may be,] of such exhibition.
(f) 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 exemption or
reduction from the payment of duty was made under section 6.
(g) In calculating the reduction in the rates of payment for admission under clause (f), the gross
collection capacity 6[or houseful tax capacity as the case may be,] for the purpose of payment of such
reduction of duty shall be the same as specified in the Explanation to clause (a) 7[or clause (a-a), as the
case may be].
(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 8[Video exhibition or Cinematograph exhibition, as the case may be,] who
fails to pay duty under this sub-section shall conduct such 9[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.
(j) Notwithstanding anything contained in this sub-section, in case where no show has been held
in the place of exhibition 10[specified in the Tables under clause (a) or (a-a), 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.]
11[12[(4)13[a] 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
1 This Explanation was added by Mah. 49 of 1994, s. 3(2).
2 These words were substituted for the words “a cinema theatre” by Mah. 22 of 2003, s. 3(c)(iv)(A).
3 These words were inserted by Mah. 22 of 2003, s. 3(c)(iv)(B).
4 These words were substituted for the words “cinema theatre”, by Mah. 22 of 2003, s. 3(c)(v)(A).
5 These words were inserted by Mah. 22 of 2003, s. 3(c)(v)(B).
6 These words were inserted by Mah. 22 of 2003, s. 3(c)(vi)(A).
7 These words, brackets and letters were inserted by Mah. 22 of 2003, s. 3(c)(vi)(B).
8 These words were substituted for the words “cinematograph exhibition”, by Mah. 22 of 2003, s. 3(c)(vii).
9 These words were substituted for the words “cinematograph exhibition”, by Mah. 22 of 2003, s. 3(c)(vii).
10 These words, brackets and letters were substituted for the words, brackets, figures and letter “specified in
column (2) of the Table under clause (a)” by Mah. 22 of 2003, s. 3(c)(viii).
11 Sub-section (4) and (5) were added by Mah. 10 of 1993, s. 3(3).
12 Sub-section (4) was substituted by Mah. 20 of 1998, s. 3(b).
13 Sub-section (4) was renumbered as clause (a) by Mah. 22 of 2014, s. 3.
1923 : I] The Maharashtra Entertainments Duty Act 21
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
1[or through Internet Protocol Television].
2[TABLE
Serial
No.
Area Amount of
entertainment duty
to be paid per television
set per month (Rupees)
(1) (2) (3)
1 Within the limits of all Municipal Corporations
and all Cantonments.
45
2 Within the limits of ‘A’ and ‘B’ class Municipal Councils. 30
3 Within the limits of any other areas not covered by entries
1 and 2.
15.]
3[(b) Notwithstanding anything contained in sub-section (2) or in any other provisions of this Act,
there shall be levied, and paid by the Multi-System Operator 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 or through Internet Protocol Television.
(c) The local cable operator shall recover the entertainments duty from the connection holders and
shall handover the same to the Multi-System Operator, within a time, where the Multi-System Operator
is registered, or pay directly to the State Government where the Multi-System Operator is not
registered, however, the entertainments duty shall be levied on the television sets which receives the
radio frequency signals through pre-activated and activated set top box at the rate specified in the table
below.
(d) For securing levy, recovery and payment of the entertainments duty payable under clauses (b)
and (c), the Multi-System Operator or cable operator shall furnish to the Collector of District, such
security deposit and such information, as may be prescribed.]
(5)(a) Notwithstanding anything contain 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 entertainment duty in respect of an
amusement park in the following manner, namely:—
(i) for the first three years from the date of commencement of the amusement park, no duty;
(ii) for the subsequent two years, at the rate of fifty per cent. of the rate of duty leviable
under clause (b) of sub-section (1) or, as the same may be, sub-section (2) of section 3 ;
(iii) from the sixth year, full amount of entertainments duty leviable at the rate specified in
clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3.
Explanation.— For the purpose of this sub-section,—
(i) the date on which an amusement park is opened to the public for admission shall be
deemed to be the date of commencement of the amusement park;
(ii) the change in the management of the amusement park or the change in the games or
rides in the amusement park shall not be construed as a fresh commencement of the amusement
park.
1 These words were added by Mah. 22 of 2010, s. 3(2).
2 This Table was substituted by Mah. 16 of 2006, s. 2(a).
3 These clauses were inserted by Mah. 22 of 2014, s.3.
22 The Maharashtra Entertainments Duty Act [1923 : I
(b) 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 be, sub-section (2) of section 3 and the proprietor shall be liable to pay the same.]
1[(5A) (a) 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 date of coming into force of
the Bombay Entertainments Duty (Amendment) Act, 1998 (Mah. XX of 1998), there shall be levied
and paid by the proprietor to the State Government, the entertainments duty in respect of any water
sports activity as follows, namely :—
(i) for the first three years from the date of commencement of the water sports activity, no
duty ;
(ii) for the subsequent, two years, at the rate of fifty per cent. of the rate of duty leviable
under clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3 ;
(iii) from the sixth year, full amount of entertainments duty leviable at the rate specified in
clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3.
Explanation.— For the purposes of this sub-section,—
(i) the date on which the water sports activity is opened to the public for admission shall be
deemed to be the date of commencement of the water sports activity;
(ii) the change in the management of the water sports activity, or the change in the activities of
water sports shall not be construed as a fresh commencement of the water sports activity.
(b) 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 (b) of sub-section (1) or, as
the case may be, sub-section (2) of section 3 and the proprietor shall be liable to pay the same.]
2[(6) Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions
of this Act for a period of 3[two years] commencing from the 16th September 1994 and ending on the
15th September 4[1996] there shall be levied, and paid by the proprietor to the State Government, the
entertainment duty in the case of every entertainment other than exhibition by cinematograph including
video exhibition, video games and exhibition by means of any type of antenna or cable television,—
(I) within the limits of all Municipal Corporations, all ‘A’ and ‘B’ Class Municipal
Councils, and all Cantonment areas—
(a) out of the first 100 paise of payment for
admission.
20 per cent. of
such payment.
(b) out of the next 100 paise of payment for
admission.
30 per cent. of
such payment.
(c) out of the balance of the total payment
for admission.
35 per cent. of
such payment.
(II) within the limits of any other areas—
1 This sub-section was inserted by Mah. 20 of 1998, s. 3(c).
2 Sub-sections (6), (7) and (8) were added by Mah. 49 of 1994, s. 3(3).
3 These words were substituted for the words “one year” by Mah. 8 of 1996, s. 2(i)(a).
4 This figure was substituted by Mah. 8 of 1996, s. 2(i)(b).
1923 : I] The Maharashtra Entertainments Duty Act 23
(a) out of the first 100 paise of payment for
admission.
(b) out of the next 100 paise of payment for
admission.
(c) out of the balance of the total payment
for admission.
20 per cent. of
such payment.
25 per cent. of
such payment.
35 per cent. of
such payment.
(7) Notwithstanding anything contained in clause (c) of sub-section (1) or any other provisions of
this Act, for a period of 1[two years] commencing from the 16th September 1994 and ending on the 15th
September 2[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 :—
TABLE
Area
Rate of entertainment duty on
payment for admission fixed
by the proprietor
(1) (2)
I Within the limits of the areas
of —
For areas specified in entries (a) to (d) both
inclusive,—
(a) All Municipal Corporations;
(b) The Municipal Councils of
Bhiwandi and Ulhasnagar;
(i) upto 1 rupee
40 per cent. of
payment for
admission.
(c) The Cantonments of Pune,
Solapur, Dehu Road, Deolali,
Kamptee and Kirkee;
(ii) above 1 rupee
but not exceeding
2 rupees, and
45 per cent. of
such payment.
(d) any city or town other than
those referred to above having
population of one lakh fifty
thousand and above.
(iii) above 2 rupees 50 per cent. of
such payment.
II Within the limits of cities and
towns other than those referred
to in sub-clause (1), having
population above twenty-five
thousand but below one lakh
fifty thousand.
(i) upto 1 rupee
35 per cent. of
such payment.
(ii) above 1 rupee
but not exceeding
2 rupees, and
40 per cent. of
such payment.
(iii) above 2 rupees 45 per cent. of
such payment.
III Within the limits of any other
area having a population upto
twenty five thousand and below.
(i) upto 1 rupee 30 per cent. of
such payment.
(ii) above 1 rupee
but not exceeding
2 rupees, and
35 per cent. of
such payment.
(iii) above 2 rupees 40 per cent. of
such payment.
(8) Notwithstanding anything contained in clause (a) of sub-section (3) or any other provisions of
this Act, for a period of 3[two years] commencing from the 16th September 1994 and ending on the 15th
1 These words were substituted for the words “one year” by Mah. 8 of 1996, s. 2(2)(a).
2 This figure was substituted for the figure “1995” by Mah. 8 of 1996, s. 2(2)(b).
3 These words were substituted for the words “one year” by Mah. 8 of 1996, s. 2(3)(a).
24 The Maharashtra Entertainments Duty Act [1923 : I
September 1[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 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 (1) 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
Area Type of exhibition
of Cinema
Amount of Duty
(1) (2) (3)
Within the limits of the areas
of—
I.(A) All Municipal
Corporations, Municipal
Councils of Bhiwandi and
Ulhasnagar, Cantonments
Pune, Solapur, Dehu Road,
Deolali, Kamptee and
Kirkee.
Video exhibition
20 per cent. of the
gross collection
capacity for a
show multiplied
by 90 per cent.
of the shows
actually held.
(B) Cities and towns having
population of one lakh
fifty thousand and above.
Permanent, quasi-
permanent and
touring cinemas
with roof over it
and video
exhibitions.
20 per cent. of the
gross collection
capacity for a
show multiplied
by 85 per cent.
of the shows
actually held.
Touring cinemas
open to sky.
20 per cent. of the
gross collection
capacity for a
show multiplied
by 75 per cent.
of the shows
actually held.
II. Cities and towns having
population of above twenty
five thousand but below
one lakh fifty thousand.
Permanent, quasi-
permanent and
touring cinemas
with roof over it
and video
exhibitions.
15 per cent. of the
gross collection
capacity for a
show multiplied
by 80 per cent.
of the shows
actually held.
Touring cinemas
open to sky.
15 per cent. of the
gross collection
capacity for a
show multiplied
by 65 per cent.
of the shows
actually held.
III. Any other area with
population upto twenty
five thousand and below.
Permanent, quasi-
permanent and
touring cinemas
10 per cent. of the
gross collection
capacity for a
with roof over it
and video
exhibitions.
show multiplied
by 75 per cent.
of the shows
actually held.
1 This figure was substituted for the figure “1995” by Mah.8 of 1996, s. 2(3)(b).
1923 : I] The Maharashtra Entertainments Duty Act 25
Area Type of exhibition
of Cinema
Amount of Duty
(1) (2) (3)
Touring cinemas
open to sky.
10 per cent. of the
gross collection
capacity for a
show multiplied
by 60 per cent.
of the shows actually held.
1[(9) 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 pool-parlour, the entertainments duty in case of such pool-parlour, to
the State Government, at the rates specified in the table below :—
TABLE
Serial
No.
Area Amount of enter-
tainment duty to
be paid per pool-
table, per month
in advance
(1) (2) (3)
1. Within the limits of Municipal Corporations of
Brihan Mumbai, Navi Mumbai and Thane.
Rs.
5,000
2. With the limits of Pune Municipal Corporation. 3,000
3. With the limits of other Municipal Corporations
not covered by entries (1) and (2).
2,000
4. Within the limits of any other areas not covered
by entries (1), (2) and (3).
1,000
2[(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 entertainment duty in
respect of such bowling-alley 3[at the rates specified in Table below :—
TABLE
Serial
No.
Area Amount of
entertainment
duty per lane per
month (in rupees)
(1) (2) (3)
1. Within the limits of Brihan Mumbai
Municipal Corporation.
5,000.
2. All other areas not covered by entry 1. 3,000].
4[(11) 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
1 This sub-section was added by Mah. 3 of 2000, s. 3(b).
2 This sub-section was added by Mah. 28 of 2000, s. 3(b), with effect from 1st April 2000.
3 These words and the Table were substituted for the words and figures “at the rate of Rs. 1,000 per lane per
month” by Mah. 22 of 2003, s. 3 (d).
4 Sub-section (11) and (12) were added by Mah. 5 of 2001, s. 3.
26 The Maharashtra Entertainments Duty Act [1923 : I
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 below :—
1[TABLE
Serial
No.
Area Amount of
entertainment
duty in a dance bar per
performance per
month (in rupees)
(1) (2) (3)
1. Within the limits of Brihan Mumbai
Municipal Corporation.
30,000.
2 Within the limits of the Municipal Corporations
other than the Brihan Mumbai Municipal Corporation.
25,000.
3. All other areas not covered by entries 1 and 2 above. 15,000].
2[(11A) 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 permit room or beer bar with live orchestra, the entertainment duty in
respect of entertainment in such permit room or beer bar with live orchestra, to the State Government,
at the rates specified in the Table below :—
TABLE
Serial
No.
Area Amount of entertain-
ment duty in permit
room or beer bar with
live orchestra,
per month (in rupees)
(1) (2) (3)
1. Within the limits of all Municipal Corporations. 50,000
2. All other areas not covered by entry 1. 25,000.]
(12) Notwithstanding anything contained in clause (b) of sub-section (1) or in other provisions of
this Act, in case of all performances of,—
(i) western music (classical, light or instrumental);
(ii) western dances including folk dances from western countries; and
(iii) 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[ * * * ] 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).]
4[(13) (a) Notwithstanding anything contained in any other provisions of this Act, but subject to
the terms and conditions specified in clause (b), on and with effect from the date of coming into force
of the Bombay Entertainments Duty (Amendment) Act, 2001 (Mah. II of 2002), there shall be levied
and collected by the State Government from the proprietor of a Multiplex Theatre Complex the duty in
respect of any such complex as follows, namely :—
1 This Table was substituted for the existing table by Mah. 22 of 2003, s. 3(e).
2 Sub-section (11A) was inserted by Mah. 22 of 2010, s. 3(3).
3 The words “where the payment for admission to such performance or shall exceeds rupees one hundred,”
were deleted by Mah. 20 of 2002, s. 3(b).
4 Sub-section (13) was added by Mah. 2 of 2002, s. 3.
1923 : I] The Maharashtra Entertainments Duty Act 27
(i) for the first three years from the date of commencement of the Multiplex Theatre
Complex, no duty;
(ii) for the subsequent two years, at the rate of twenty-five per cent. of the rate of duty
leviable under clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3);
(iii) from the sixth year, full amount of duty leviable at the rate specified in clause (b) 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,—
(i) 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 shall not be construed as a fresh commencement of the Multiplex Theatre
Complex ;
(b) 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 :—
1[(i) during the period of concession covered by clause (a) above, the minimum rates of
admission in a multiplex shall be determined by the Collector. Such minimum rates of admission
shall not be less than the prevailing highest rate, excluding the rates of the highest priced fifty-
seats, in any of the cinema theatres in the District in which multiplex is situated and accordingly
such minimum rates of admission may be different for morning, matinee and other shows ;]
(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 charges, till the period of
concession under clause (a) is 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 continuously for ten years;
(v) no facilities provided in the complex as specified in the notification issued under clause
(f-a) of section 2, shall be discontinued or curtailed, without prior permission of the Government.
(c) In case of violation of the condition (iv) or (v) of clause (b), the concession shall be liable to
the 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 (1) or, as
the case may be, sub-section (3), alongwith the interest leviable at the rate specified in section 9B.
(d) If any 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 (b).]
2[(13A)(a) Notwithstanding anything contained in clause (c) of sub-section (1) of section 3 and
any other provisions of this Act, but subject to the terms and conditions prescribed by the State
Government in this behalf, no entertainment duty shall be levied and paid to the State Government
under the provisions of clause (c) of sub-section (1) of section 3 by the proprietor of a single-screen
cinema equipped with modernized and technological up-gradation and situated within limits of,—
(i) village panchayats, for a period of seven years; and
(ii) ‘A’, ‘B’ and ‘C’ Class Municipal Councils, for a period of five years.
1 Clause (i) was substituted by Mah. 54 of 2005, s. 3(a), w.e.f. 2nd January 2002.
2 Sub-section (13A) was inserted by Mah. 6 of 2013, s. 3.
28 The Maharashtra Entertainments Duty Act [1923 : I
(b) In case of violation of the terms and conditions prescribed by the State Government under
clause (a), the exemptions shall be liable to be withdrawn and the duty shall be levied and collected
with effect from the date of commencement of the exemption at the rate specified in clause (c) of sub-
section (1) of section 3, alongwith the interest leviable at the rate specified in section 9B.]
1[(14) 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 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 (b) of sub-section (1) 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 entertainment, 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 (DTH)
Broadcasting service at the rates specified for the area in the table below :—
2[TABLE
Serial
No.
Area Amount of
entertainment duty to
be paid per television
set per month
(Rupees)
(1) (2) (3)
1 Within the limits of Municipal Corporations and
Cantonments.
45
2 Within the limits of ‘A’ and ‘B’ class Municipal
Councils.
30
3 Any other areas not covered by entries 1 and 2. 15]
(16) 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 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.
(17) Notwithstanding anything contained in clause (b) of sub-section (1) or 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 discotheque 3[or pub] in the State, to the State Government,
the entertainment duty in respect of such discotheque 4[or pub], at the rate as per the category, as
specified in the TABLE below :—
5[TABLE
Serial
No.
Category Amount of
entertainment duty
to be paid in advance
per month
(in rupees)
(1) (2) (3)
1 Within the limits of Brihan Mumbai Municipal Corporation,—
(a) discotheques in the Five Star Hotels;
2,00,000.
1 Sub-sections (14) to (17) were added by Mah. 20 of 2002, s. 3(c).
2 This Table was substituted for the existing Table by Mah. 16 of 2006, s. 2(b).
3 These words were inserted by Mah. 22 of 2010, s. 3(4)(a).
4 These words were inserted by Mah. 22 of 2010, s. 3(4)(a).
5 This Table was substituted for the existing Table by Mah. 22 of 2003, s. 3(f).
1923 : I] The Maharashtra Entertainments Duty Act 29
Serial
No.
Category Amount of
entertainment duty
to be paid in advance
per month
(in rupees)
(1) (2) (3)
(b) discotheques situated at places other
than in the Five Star Hotels. 1,00,000.
2 Outside the limits of Brihan Mumbai Municipal Corporation,—
(a) discotheques in the Five Star Hotel ;
(b) discotheques situated at places other
than in the Five Star Hotels.
1,00,000.
50,000.]
1[3 Within the limits of Brihan Mumbai Municipal Corporation,—
(a) pub in the Five Star Hotel;
(b) pub situated at place other
than the Five Star Hotel.
2,00,000.
1,00,000.
4 Outside the limits of Brihan Mumbai Municipal Corporation,—
(a) pub in the Five Star Hotel;
(b) pub situated at a place other
than the Five Star Hotel.
1,00,000.
50,000.]
2[(18) Notwithstanding anything contained in clause (b) of sub-section (1) or any other provisions
of this Act, no duty shall be levied in respect of the Government Sponsored Cultural Festival.
(19)(a) Notwithstanding anything contained in any other provisions of this Act, but subject to the
terms and conditions specified in clause (b), on and with effect from the date of coming into force of
the Bombay Entertainments Duty (Amendment) Act, 2009 (Mah. II of 2010), there shall be levied, and
paid by the proprietor of a Tourism Project to the State Government the entertainment duty in respect
of any such Tourism Project as follows, namely :—
(i) for the period of first five years, seven years and ten years from the date of
commencement of the Tourism Project situated in Zone A, Zone B and Zone C, respectively,
no duty ;
(ii) for the next period from the sixth year, eighth year and eleventh year from the date of
commencement of the Tourism Project situated in Zone A, Zone B and Zone C, respectively, full
amount of entertainment duty leviable at the rate specified in clause (b) of sub-section (1) or, as
the case may be, any other sub-section of section 3, applicable to the type of entertainment
provided in the said Tourism Project, from time to time :
Provided that, the entertainment duty leviable shall also be subject to the provisions of sub-
section (2) of section 3, wherever applicable.
Explanation.— For the purposes of this sub-section,—
(i) the date on which the eligibility certificate is issued by the Tourism Development
Corporation under the Tourism Policy-2006, shall be deemed to be the date of commencement of
the said Tourism Project ;
(ii) the change in the management of Tourism Project, or the change in the name of the
Tourism Project shall not be construed as a fresh commencement of the Tourism Project.
1 These entries were added by Mah. 22 of 2010, s. 3(4)(b).
2 These sub-sections were added by Mah. 2 of 2010, s. 3(b).
30 The Maharashtra Entertainments Duty Act [1923 : I
(b) The concession in entertainment duty as provided under clause (a) shall be available to the
proprietor of the Tourism Project subject to the following terms and conditions, namely : —
(i) the Tourism Project situated in Zone A, Zone B and Zone C, shall be continued
continuously for a period of ten years, fourteen years and twenty years, respectively;
(ii) the facilities provided in the Tourism Project, as specified in the Tourism Policy-2006,
shall not be discontinued or curtailed without the prior permission of the State Government;
(iii) there is no violation of the terms and conditions specified as per the Tourism Policy-
2006.
(c) In case of violation of condition (i), (ii) or (iii) of clause (b), the concession shall be liable to
be withdrawn and the entertainment duty shall be levied and collected from the date of commencement
of the Tourism Project, at the rate specified in, clause (b) of sub-section (1), or, as the case may be, any
other sub-section of section 3, applicable to the type of entertainment provided, from time to time, in
the said Tourism Project alongwith the interest leviable at the rate specified in section 9B :
Provided that, if for any reason the concerned Tourism Project was not continued for the
prescribed period, the entertainment duty shall be levied and collected from the date of commencement
of the Tourism Project, at the rate specified in clause (b) of sub-section (1), or, as the case may be, any
other sub-section of section 3, applicable to the type of entertainment provided, from time to time, in
the said Tourism Project alongwith the interest leviable at the rate specified in section 9B.
Explanation.—For the purpose of this sub-section,—
(a) Zone A shall comprise of the area falling within the limits of Mumbai Suburban District,
Mumbai, Navi Mumbai, Thane and Pune Municipal Corporations and Pimpri-Chinchwad
Municipal Corporation;
(b) Zone B shall comprise of all other areas falling within the limits of all Municipal
Corporations not included in Zone A and areas falling in ‘A’ Class Municipal Councils ;
(c) Zone C shall comprise of all other areas within the limits of all districts of the
Maharashtra State not included in Zone A and Zone B.]
1[3AA. Surcharge on 2[payment for admission, 3[on entertainment duty payable] or on
lump sum duty]4***. — 5[(1) 6[There] shall be levied—
(a) under sub-section (1) of section 3 on all payments for admission to every entertainment
7[other than a water sports activity, an amusement park, not being an amusement park which is not
continued for ten years as provided by clause (b) of sub-section (5) of section 3] exhibition by
cinematograph including video exhibition 8[and exhibition by cable network 9[or cable television;]]
10[and Direct-to-Home (DTH) Broadcasting service] 11[and Discotheque] 12[Exhibitions, Music and
Dance Performances and Fashion Shows] a surcharge at the rate of 5 per cent. where the payment for
admission does not exceed one rupee, and in all other cases at the rate of 10 per cent.
1 Section 3AA was inserted by Mah. 11 of 1974, s. 3.
2 These words were substituted for the words “entertainment duty” by Mah. 10 of 1993, s. 4(d).
3 These words were inserted by Mah. 31 of 2010, s. 3(c).
4 The words “and rounding off” were deleted by Mah. 7 of 1987, s. 4(c).
5 Sub-section (1) was substituted by Mah. 7 of 1987, s. 4(a).
6 This word was substituted for the portion beginning with the words “On and from” and ending with the
words and figures “Act, 1987, there” by Mah. 10 of 1993, s. 4(a).
7 These words, brackets, letters and figures were substituted for the words, brackets, letter and figures “other
than an amusement park, not being an amusement park which is not continued for ten years as provided by
clause (b) of sub-section (5) of section 3” by Mah. 31 of 2010, s. 3(a).
8 These words were inserted by Mah. 20 of 1998, s. 4(a).
9 These words were substituted for the words “or cable television and” by Mah. 22 of 2003, s. 4(ii).
10 These words were inserted by Mah. 20 of 2002, s. 4.
11 These words were inserted by Mah. 22 of 2003, s. 4(iii).
12 These words were inserted by Mah. 22 of 2003, s. 4(iv).
1923 : I] The Maharashtra Entertainments Duty Act 31
1 * * * * *
2[(a-1) under the third proviso to clause (b) of sub-section (1) of section 3 in respect of water
sports activity, on the entertainment duty payable, a surcharge at the rate of 10 per cent.;]
(b) under sub-section (1AA) of section 3, on the lump sum payment of duty a surcharge at the
rate of 10 per cent.].
3 * * * * *
4 * * * * *
5[(3) The proceeds of the surcharge paid according to sub-section (1) shall first be credited to the
Consolidated Fund of the State; and subject to the provisions of this Act, after deducting the expenses
of collection and recovery as determined by the State Government, shall under appropriation duly
made by law in this behalf be entered in, and transferred to, the Health and Nutrition Fund referred to
in section 5A of the 6Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Bom. LXVIII of
1958), and shall, subject to the provisions of that section, be expended in the manner and for the
purpose stated therein.
(4) The amount transferred to the Health and Nutrition Fund under sub-section (3) shall be
charged on the Consolidated Fund of the State.]
7[3A. Duty on complimentary tickets.— There shall from the 1st day of April 1951 be levied
and paid to the State Government on every complimentary ticket issued by the proprietor the
entertainment duty at the appropriate rate prescribed under section 3, 8[and a surcharge provided by
section 3AA], as if full payment had been made for admission to the entertainment according to the
class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the
holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.]
4. Method of levy.— 9[(1) Save as otherwise provided by this Act, no person other than a person
who has to perform some duty in connection with an entertainment or a duty imposed upon him by any
law, shall be admitted to any entertainment 10[except with a valid printed ticket or complimentary
ticket.] ]
(2) 11[Every proprietor of any entertainment in respect of which the entertainment duty is payable
under section 3, shall apply to the prescribed officer by the fifteenth day of January of every calendar
year, to allow him to pay the entertainment duty due and payable, and the prescribed officer may, on
receipt of such application, allow the proprietor, on such conditions as the State Government may
specify by general or special order issued in that behalf, to pay the amount of entertainment duty due]
(a) by a consolidated payment of a percentage, to be fixed by the 12[ 13[State] Government], of the
gross sum received by the proprietor on account of payments for admission to the entertainment and on
account of the duty;
1 The proviso was deleted by Mah. 49 of 1994, s. 4(b).
2 This clause was inserted by Mah. 31 of 2010, s. 3(b).
3 Clause (c) was deleted by Mah. 20 of 1998, s. 4(b).
4 Sub-section (2) was deleted by Mah. 7 of 1987, s. 4(b).
5 Sub-sections (3) and (4) were added by Mah. 77 of 1975, s. 2.
6 Now the short title of the Act has amended as “the Maharashtra Motor Vehicles (Taxation of Passengers)
Act” by Mah. 24 of 2012, ss. 2 and 3, Schedule, entry 69, with effect from been 1st May 1960.
7 Section 3A was inserted by Bom. 38 of 1950, s. 3.
8 These words, figures and letters were inserted by Mah. 11 of 1974, s. 4.
9 This sub-section was substituted for the original by Bom. 38 of 1950, s. 4.
10 These words were substituted for “except with a ticket stamped with an impressed, embossed, engraved or
adhesive Stamp (not before used) issued by the State Government for the purpose of revenue and denoting
that the proper entertainment duty has been paid” by Mah. 7 of 1987, s. 5.
11 This portion was substituted for the main clause beginning with the words “The State Government may” and
ending with the words “to pay the amount of duty due-” by Mah. 20 of 2002, s. 5(a).
12 The words “Provincial Government” were substituted for the words “Governor in Council” by the Adaptation
of Indian Laws Order in Council.
13 This word was substituted for the word “Provincial” by the Adaptation of Indian Laws Order, 1950.
32 The Maharashtra Entertainments Duty Act [1923 : I
(b) in accordance with returns of the payments for admission to the entertainment and on account
of the duty ;
(c) in accordance with the results recorded by any mechanical contrivance which automatically
registers the number of persons admitted :
1[Provided that, the State Government may suo-motu, by general or special order in the Official
Gazette, direct the proprietor of any entertainment or class of entertainment to pay the amount of duty
due, in accordance with the returns of the results recorded by any mechanical contrivance referred to in
clauses (b) and (c), as the case may be:]
2[Provided further that, the prescribed officer may, within fifteen days from the date of receipt of
the application as aforesaid, reject the application after giving an opportunity of being heard to the
applicant and recording reasons for such rejection.]
(3) The provisions of sub-section (1) of this section 3[**] shall not apply to any entertainment in
respect of which the duty due is payable in accordance with the provisions of sub-section (2).
4A. [Use of Government of Bombay stamps permissible for certain period after 1st May 1960.]
Deleted by Mah. VII of 1987, s. 6.
4[4B. Assessment of entertainments duty.— (1) If the State Government is satisfied that the
returns required to be furnished by or under this Act in respect of any entertainment in respect of which
the entertainments duty is payable under section 3 are correct and complete, it shall assess the amount
of entertainments duty due on the basis of such returns.
(2) If the State Government is not satisfied that the returns furnished by a proprietor of any
entertainment are correct and complete, and the State Government think it necessary to require the
presence of the proprietor, or the production of further evidence, the State Government shall serve on
such proprietor a notice in the prescribed manner requiring him on a date and at a place to be therein
specified either to attend and produce or to cause to be produced all evidence on which such proprietor
relies in support of his returns, or to produce such evidence, as is specified in the notice.
On the date specified in the notice, or as soon as may be thereafter, the State Government shall,
after considering all the evidence which may be produced, assess the amount of entertainments duty
due from the proprietor.
(3) If the proprietor fails to comply with the terms of the notice, the State Government shall
assess, to the best of its judgement, the amount of entertainments duty due from him 5[after considering
the amount of duty paid by the proprietor during the period of one year immediately before the
submission of the unsatisfactory return, the monthly expenses for running the place of entertainment
and any other relevant factors required to be considered for arriving at the amount of such duty.]
(4) If a proprietor does not furnish returns in respect of any entertainment referred to in sub-
section (1) within the time prescribed in that behalf, the State Government shall, after giving the
proprietor a reasonable opportunity of being heard 6[and after considering the amount of duty paid by
the proprietor during the period of one year immediately before the non-submission of the returns, the
monthly expenses for running the place of entertainment and any other relevant factors required to be
considered in that behalf,] assess to the best of its judgement, the entertainments duty due from him,
7[and the proprietor shall also be liable to pay penalty as per section 5 in addition to the amount of duty
so assessed].
(5) Any assessment made under this section shall be without prejudice to any prosecution for an
offence under this Act.]
1 This proviso was added by Mah. 11 of 1984, s. 6.
2 This proviso was added by Mah. 20 of 2002, s. 5(b).
3 The words and figure “and of section 5” were deleted by Mah. 26 of 2015, s. 2.
4 Section 4B was inserted by Mah. 17 of 1967, s. 3.
5 These words were added by Mah. 7 of 1987, s. 7(a).
6 These words were inserted by Mah. 7 of 1987, s. 7(b).
7 These words and figure were substituted for the portion beginning with the words “and may also direct” and
ending with the words “one and half times that amount” by Mah. 26 of 2015, s. 3.
1923 : I] The Maharashtra Entertainments Duty Act 33
1[4C. Remission or refund in respect of machine in video games parlour remaining
inoperative and unproductive.— (1) Where any entertainments duty is payable in respect of video
game, per machine per month on the total number of machines installed in the video games parlour and
any machine has remained inoperative and unproductive of any entertainment throughout the month or
portion of the month for which such duty is payable, the prescribed officer shall remit or refund the
proportionate duty for the period for which the machine has so remained inoperative and
unproductive :
Provided that, no such remission or refund shall be granted unless notice in writing of the fact of
the machine being so inoperative and unproductive has been given to the prescribed officer, and that no
remission or refund shall take effect for any period previous to the date of the delivery, or the date of
posting under certificate of posting, of such notice.
(2) The burden of proving the fact entitled any person to claim relief under this section shall be
upon him.]
2[4D. Remission or refund in respect of a car in Go-carting centre, remaining inoperative
and unproductive.— (1) Where any entertainment duty is payable in respect of Go-carting at the rate
of rupees 2,000 per car, per month, on the total number of cars operated in a Go-carting centre and if
any car has remained inoperative and unproductive of any entertainment throughout a month or a
portion of the month for which such duty is payable, the prescribed officer shall remit or refund the
proportionate duty for the period for which the car has so remained inoperative and unproductive :
Provided that, no such remission or refund shall be granted unless notice in writing of any car
having remained so inoperative and unproductive during a month or part thereof has been given to the
prescribed officer either in person and an acknowledgement therefor has been obtained or by post
under certificate of posting, and that no such remission or refund shall be admissible for any period
previous to the date of acknowledgment or the date of posting under such certificate with details of
such inoperativeness or unproductiveness.
(2) The burden of providing inoperativeness or unproductiveness of any car, entitling any person
to claim such relief under this section shall be upon such person.
4E. Collection of duty on cable television through public auction or agent.— (1)
Notwithstanding anything contained in this Act, it shall be lawful for the State Government to lease by
public auction, the collection of entertainment duty on cable television including entertainment duty
leviable on Direct-to-Home (DTH) Broadcasting service, for any period not exceeding three years at a
time or to appoint an agent for the collection thereof.
(2) Where the collection of entertainment duty on cable television (including entertainment duty
leviable on Direct-to-Home (DTH) Broadcasting service), has been so leased or where an agent is so
appointed, any person employed by the lessee or the agent shall, subject to the conditions of the lease
or, as the case may be, the agreement of agency, exercise the powers and perform the duties conferred
on and imposed upon the officers and employees of the State Government authorised to collect the
entertainment duty on cable television including entertainment duty leviable on Direct-to-Home (DTH)
Broadcasting service under this Act or the rules made thereunder, after they are duly authorised by the
prescribed officer, in that behalf.
(3) Subject to the directions, if any, issued from time to time, by the State Government, by any
general or special order in this behalf, the prescribed officer shall regulate the collection of
entertainment duty on cable television including entertainments duty leviable on Direct-to-Home
(DTH) Broadcasting service, either through such lessee or agent, in such manner and by such
procedure as may be prescribed.]
3[5. Punishment for non-compliance with section 4.— (1) If any person is admitted to any
place of entertainment and the provisions of section 4 are not complied with, the proprietor of the
entertainment to which such person is admitted shall, in addition to the entertainment duty which
1 Section 4C was inserted by Mah. 11 of 1984, s. 7.
2 Sections 4D and 4E were inserted by Mah. 20 of 2002, s. 6.
3 This section was substituted by Mah. 26 of 2015, s. 4.
34 The Maharashtra Entertainments Duty Act [1923 : I
should have been paid, also be liable to pay to the Collector for each such non-compliance, a penalty
equal to rupees fifty thousand or ten times of such entertainment duty, whichever is higher :
Provided that, no order requiring the proprietor to pay such penalty shall be passed by the
Collector, unless such proprietor is given an opportunity of being heard.
(2) Every order made by the Collector under this section shall be appealable under section 10A.]
1[5A. Punishment for non-compliance with other provisions.— Any person who contravenes
any of the provisions of this Act for which no other punishment has been provided for in this Act, shall
on conviction, 2[be punished with imprisonment for a term which may extend to six months or 3[with
fine of not less than two thousand rupees and not more than five thousand rupees or with both].]
6. Entertainments for charitable or educational purposes exempted ; exemption by
4[5[State] Government].— (1) Entertainments duty shall not be levied on payments for the admission
to any entertainment where 6[the Collector] is satisfied that—
(a) the whole of the takings thereof are devoted to philanthropic or charitable purposes
without any charge on the takings for any expenses of the entertainment; or
(b) the entertainment is of a wholly educational character; or
(c) the entertainment is provided partly for educational or partly for scientific purposes by a
society, institution or committee not conducted or established for profit.
(2) Where 7[the Collector] is satisfied that the whole of the net proceeds of an entertainment are
devoted to philanthropic or charitable purposes, and that the whole of the expenses of the entertainment
do not exceed twenty per cent. of the receipts, the amount of the entertainments duty paid in respect of
the entertainment shall be refunded to the proprietor.
(3) The 8[ 9[State] Government] may, by general or special order, exempt any entertainment or
class of entertainments from liability to entertainments duty 10[subject to such terms and conditions, if
any, as may be specified in the order.]
11[Explanation.—In this section, the takings or net proceeds of an entertainment shall be deemed
to be devoted to philanthropic or charitable purposes if such takings or net proceeds are devoted to the
benefit of Schedule Castes or Scheduled Tribes or for the advancement of any class of citizens declared
by the State Government as socially and educationally backward classes but not to the benefit of any
other class, sect or community or to any religious purposes.]
1 Section 5A was inserted by Bom. 41 of 1958, s. 3(e).
2 These words were substituted for the words “be punished with a fine which may extend to five hundred
rupees” by Mah. 11 of 1984, s. 8.
3 These words were substituted for the words “a fine which may extend to two thousand rupees” by Mah. 7 of
1987, s. 9.
4 The words “Provincial Government” were substituted for the words “Governor in Council” by the Adaptation
of Indian Laws Order in Council.
5 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
6 These words were substituted for the words “in the case of any area for which a Commissioner of Police has
been appointed, the Commissioner of Police or elsewhere, the District Magistrate” by Mah. 5 of 2001, s.
4(1).
7 These words were substituted for the words “the Commissioner of Police or the District Magistrate, as the
case may be” by Mah. 5 of 2001, s. 4(2).
8 The words “Provincial Government” were substituted for the words “Governor in Council” by the Adaptation
of Indian Laws Order in Council.
9 This word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
10 These words were added by Mah. 17 of 1967, s. 4.
11 This Explanation was added by Bom. 25 of 1954, s. 4.
1923 : I] The Maharashtra Entertainments Duty Act 35
7. Power to make rules.— (1) The 1[ 2[State] Government] may make rules for securing the
payment of the entertainments duty and generally for carrying into effect the provisions of this Act, and
in particular—
3* * * * *
(b) for the use of tickets covering the admission of more than one person and the calculation of
the duty thereon; and for the payment of the duty on the transfer from one part of a place of
entertainment to another and on payments for seats or other accommodation ;
(c) for controlling the use of mechanical contrivances (including the prevention of the use of the
same mechanical contrivance for payments of a different amount), and for securing proper records of
admission by means of mechanical contrivances;
4[(ca) for prescribing the amount and manner of furnishing a security deposit and also the form in
which the information is to be furnished to the Collector under clause (d) of sub-section (4) of section
3;]
5* * * * *
(d) for the checking of admission, the keeping of accounts and the furnishing of returns by the
proprietors of entertainments in respect of which the duty due is payable in accordance with the
provisions of section 4, sub-section (2); 6[and for requiring such proprietors to furnish security for
payment of duty under sub-section (2) of section 4 and prescribing conditions for forfeiture of such
security;]
7[(da) for manner of serving notice under sub-section (2) of section 4B, and for the procedure to
be followed for best judgment assessment under that section;]
8* * * * *
9[(f) for prescribing the conditions and form for payment and remission of duty payable under
sub-section (3) of section 3;]
(g) for the presentation and disposal of applications for exemptions from payment of the
entertainments duty or for the refund thereof; and
10[(h) for the exemption for entertainments duty or from part or class thereof soldiers, sailors and
airmen belonging to the defence forces of any nationality when attending an entertainment either in
uniform, or subject to production of identity card, in civilian dress;]
11[(i) for the issue of passess by a proprietor of a place of entertainment for the admission to the
place of entertainment of officers who have to perform any duty in connection with the entertainment
or any other duty imposed upon them by law;]
12[(j) collection of entertainment duty on cable television including Direct-to-Home (DTH)
Broadcasting service by public auction;]
13[(k) for prescribing the terms and conditions for exemption of duty under sub-section (13A) of
section 3.]
1 The words “Provincial Government” were substituted for the words “in Council” by the Adaptation of Indian
Laws Order in Council.
2 The word was substituted for the word “Provincial” by the Adaptation of Laws Order, 1950.
3 Clauses (a) and (e) were deleted by Mah. 7 of 1987, s. 10(a).
4 This clause was inserted by Mah. 22 of 2014, s. 5.
5 Clause (cc) was deleted by Bom. 38 of 1950, s. 6.
6 These words were added by Bom. 25 of 1954, s. 5(1).
7 Clause (da) was inserted by Mah. 17 of 1967, s. 5(1).
8 Clauses (a) and (e) were deleted by Mah. 7 of 1987, s. 10(a).
9 Clause (f) was substituted for the original by Mah. 7 of 1987, s. 10(b).
10 This clause was substituted for the original by Mah. 11 of 1984, s. 9.
11 This clause was added by Bom. 41 of 1958, s. 3(f).
12 This clause was added by Mah. 20 of 2002, s. 7.
13 Clause (k) was added by Mah. 6 of 2013, s. 4.
36 The Maharashtra Entertainments Duty Act [1923 : I
(2) If any person acts in contravention of, or fails to comply with, any such rules he shall, on
conviction, 1[be punished with imprisonment for a term which may extend to six months or with fine
which may extend to one thousand rupees or with both.]
(3) Such rules shall be made after previous publication.
2[(4) Every rule made under this section shall be laid as soon as may be after it is made before
each House of the State Legislature while it is in session for a total period of thirty days which may be
comprised in one session or in two successive sessions, and if, before the expiry of the session in which
it is so laid or the session immediately following, both Houses agree in making any modification in the
rule or both Houses agree that the rule should not be made, and notify such decision in the Official
Gazette, the rule shall from the date of publication of such notification have effect only in such
modified form or be of no effect, as the case may be; so, however, that any such modification or
annulment shall be without prejudice to the validity of anything previously done or omitted to be done
under that rule.]
3[8. Power to enter place of entertainment for purposes of this Act.— (1) The Commissioner
or the Collector or any Revenue Officer not below the rank of Awal Karkun duly authorised by either
of them in this behalf or any officer duly authorised by the State Government (hereinafter in this
section called “the Inspecting Officer”), in respect of the area of his jurisdiction, may enter any place of
entertainment while the entertainment is proceeding or otherwise at any reasonable time with a view to
carrying out an inspection to see whether the provisions of this Act or rules made thereunder are being
complied with.
(2) The Inspecting Officer may require any proprietor to produce before him any accounts or
documents relating to the entertainment conducted by him or to furnish any information relating to—
(i) payments for admission, tickets or season tickets or complimentary tickets or any other
articles and matters relating to such entertainment;
(ii) the details of monthly expenses relating to conduct of the entertainment;
(iii) the periodical including daily statements of sale of tickets sent by the proprietor to the
distributor of films concerned; and
(iv) details of orders for printing of the passes, tickets of the entertainment placed with the
printing press concerned, as may be necessary for the purposes of this Act.
(3) All accounts and documents of the nature referred to in sub-section (2) as well as documents
containing information relating to entertainment conducted by the proprietor shall at all reasonable
times be open to inspection by the Inspecting Officer and the Inspecting Officer may take or cause to
be taken such copies or extracts therefrom or may place or cause to be placed such marks of
identification thereon as appear to him to be necessary for the purposes of this Act.
(4) The Inspecting Officer may for the purposes of this Act, impound and retain in his custody for
such period as he considers necessary any accounts or other documents and articles produced before
him in any proceedings under this Act, after granting receipt for the same to the proprietor.
(5) If the Inspecting Officer has reason to believe that any proprietor has evaded or is attempting
to evade payment of duty, due from him, he may, for reasons to be recorded in writing seize such
accounts or documents or articles in the possession of the proprietor as may be necessary and shall
grant receipt for the same and shall retain the same for such period as may be necessary in connection
with any proceedings under this.
(6) For the purposes of sub-section (3) or sub-section (5), the Inspecting Officer may enter and
search any place of entertainment or business of any proprietor or any other place where the Inspecting
Officer has reason to believe that the proprietor keeps or is for the time being keeping any accounts or
documents relating to entertainment conducted by him or the printing press to which work of printing
the tickets for the entertainment is entrusted by the proprietor, and may make a note or inventory of any
1 These words were substituted for the original by Mah. 25 of 1984, s. 5(2).
2 Sub-section (4) was added by Mah. 17 of 1967, s. 5(2).
3 Section 8 was substituted for the original by Mah. 7 of 1987, s. 11.
1923 : I] The Maharashtra Entertainments Duty Act 37
articles or things found in the course of any search which, in his opinion, will be useful for or relating
to any proceedings under this Act. Whenever a search is made by the Inspecting Officer under this sub-
section, the provisions of the Code of Criminal Procedure, 1973 (2 of 1974), shall, so far as
may be, apply.
(7) The proprietor of an entertainment shall give every reasonable assistance to the Inspecting
Officer in the performance of his duties under this section.
(8) If the proprietor of any entertainment or any other person prevents or obstructs entry of a duly
authorised Inspecting Officer under sub-section (1) or fails to give any reasonable assistance, he shall,
in addition to any other punishment to which he is liable under any law for the time being in force, be
punished with fine which may extend to two thousand rupees.
(9) Every Inspecting Officer shall be deemed to be a public servant within the meaning of section
21 of the Indian Penal Code (XLV of 1860).
(10) The Inspecting Officer may request in case of emergency, the Officer-in-charge of the Police
Station having jurisdiction over the place of inspection or entertainment to prevent any unauthorised
use of place for entertainment or to establish law and order in the place of entertainment or to seek the
records relevant for the purpose of enquiry in the place of entertainment or in any other place under
this Act and such officer of the Police Station shall be bound to comply with the request:
Provided that in case of non-availability of such an officer, the Inspecting Officer may request the
Police Officer of the nearest Police Station to render the required assistance.]
9. Recoveries.— Any sum due on account of entertainment duty shall be recoverable as an arrear
of land revenue.
1,2[9A. Compounding of offences.— 3[(1)] Any officer authorised by the State Government in
this behalf may recover from any person who has committed or is reasonably suspected of having
committed an offence against this Act or the rules made thereunder, by way of composition of such
offence—
(a) where the offence consists of the failure to pay, or the evasion of, any duty payable under this
Act, in addition to the duty so payable, a sum of 4[two hundred rupees] or double the amount of the
duty payable, whichever is greater; and
(b) in other cases, a sum of 5[not less than five hundred rupees but not more than two thousand
rupees].
6[(2) Where an offence against this Act or rules made thereunder is compounded by an officer
authorised by the State Government in that behalf, the amount of composition sum fixed by him shall
become payable by the proprietor within a period of 30 days from the date on which the composition
sum is so fixed, and in the event of failure on the part of the person liable to pay the amount of
composition sum within the aforesaid period, it shall be recoverable as an arrear of land revenue].]
7[9-B. Interest payable on failure to pay duty and composition sum.— Where a proprietor
fails to pay the amount of duty due under section 3 within the period prescribed or the composition
sum fixed under section 9-A, he shall be liable to pay to the Government, in addition to the amount of
duty or composition sum so payable, a penal interest at the rate of 18 per cent. per annum for the first
1 “Section 12 of Mah. 11 of 1984 reads as follows :—
“12. Penalty for failure to furnish and make payment.— If any person fails to furnish return and to make
payment of entertainments duty due, if any, to the prescribed officer as required under sub-section (2) of
section 10 of this Act, the prescribed officer may impose a penalty on such person as provided in section 9A
of the principal Act, as if such failure was an offence committed under the principal Act.”
2 Section 9A was added by Bom. 41 of 1958, s. 3(h).
3 Section 9A was renumbered as sub-section (1) of that section by Mah. 7 of 1987, s. 12(1).
4 These words were substituted for the words “money not exceeding five hundred rupees”, by Mah. 7 of 1987,
s. 12(1)(a).
5 These words were substituted for the words “money not exceeding five hundred rupees” by Mah. 7 of 1987,
s. 12(1)(b).
6 Sub-section (2) was added by Mah. 7 of 1987, s. 12(2).
7 These sections were inserted by Mah. 7 of 1987, s. 13.
38 The Maharashtra Entertainments Duty Act [1923 : I
30 days and at the rate of 24 per cent. per annum thereafter on such amount from the date such amount
became or becomes payable till the amount and interest is fully paid.
9-C. Refund of excess duty paid.— Where a proprietor has paid entertainment duty in excess of
the duty payable, the amount of duty paid in excess shall, on an application made by the proprietor in
that behalf, be refunded to him by the Collector after such verification as may be necessary and in such
manner as may be prescribed.
9-D. Recommendation to suspend or cancel licence.— Where a proprietor is found to have
been habitually committing offences under the Act and the rules made thereunder, the Collector shall,
after taking into consideration the gravity of the offence or a series of offences so committed,
recommend to the licensing authority appointed under the provisions of the 1Bombay Cinemas
(Regulation) Act, 1953 (Bom. XI of 1953) to initiate action against such proprietor for suspension or
cancellation of the cinema licence or the ticket selling licence, as the case may be, granted under that
Act to such proprietor, whereupon the licensing authority shall initiate such action against the
proprietor.]
10. Delegation of powers by the 2[State] Government.— 3[Any of the powers and duties
conferred or imposed upon the 4[ 5[State] Government] by this Act may be exercised or performed,
subject to such conditions as the 6[ 7[State] Government] may prescribe, by any person whom the 8[
9[State] Government] may by general or special order empower in this behalf.
10[10-A. Appeal and Revision.— (1) 11[A proprietor who is aggrieved by the order of the
collector determining the rates for the admission in a multiplex under sub-section (13) of section 3 or
of assessment, with or without penalty, under section 4B 12[or order under section 5] may file an appeal
to the Commissioner within thirty days from the receipt of the order :]
13[Provided that,—
(a) no appeal shall be entertained by the Commissioner unless the proprietor pays the
undisputed amount of the duty and penalty, if any, as assessed by the Collector;
(b) the Commissioner may, notwithstanding anything contained in clause (a), if he deems
fit, for reasons to be recorded in writing, entertain an appeal without payment of any duty and
penalty, if any, as assessed by the Collector; and the decision of the Commissioner regarding
entertaining of the appeal by him shall be final.]
(2) The Commissioner may, after giving a reasonable opportunity of hearing confirm, reduce,
enhance or annul the assessment and penalty, if any; or may set aside the assessment and refer the case
back to the Collector for making a fresh assessment in accordance with the directions given in the
order. The Collector shall thereupon, after making such further inquiry as may be necessary, make a
1 Now, the short title of the Act has been amended as “the Maharashtra Cinemas (Regulation) Act” by Mah. 24
of 2012, ss. 2 and 3, Schedule, entry 47, with effect from 1st May 1960.
2 This word was substituted for the word “Provincial” by the Adaption of Laws Order, 1950.
3 For notification under this section, see Government notification in the Revenue Department, No. 7230-E,
dated the 17th December 1923, published in the Bombay Government Gazette, 1923, Part I, P. 2975.
4 The words “Provincial Government” were substituted for the words “Government in Council” by the
Adoption of Indian Laws Order in Council.
5 This word was substituted for the word “Provincial” by the Adaption of Laws Order, 1950.
6 The words “Provincial Government” were substituted for the words “Government in Council” by the
Adoption of Indian Laws Order in Council.
7 This word was substituted for the word “Provincial” by the Adaption of Laws Order, 1950.
8 The words “Provincial Government” were substituted for the words “Government in Council” by the
Adoption of Indian Laws Order in Council.
9 This word was substituted for the word “Provincial” by the Adaption of Laws Order, 1950.
10 Section 10-A was inserted by Mah. 7 of 1987, s. 14.
11 This portion was substituted by Mah. 54 of 2005, s. 4.
12 The words and figure were inserted by Mah. 26 of 2015, s. 5.
13 This proviso was substituted by Mah. 49 of 1994, s. 5(a).
1923 : I] The Maharashtra Entertainments Duty Act 39
fresh assessment and determine the amount of duty and penalty, if any, payable by the proprietor on the
basis of such fresh assessment :
1[(2A) The Commissioner shall as far as possible decide every appeal filed under sub-section (1)
within three months from the date of filing of such appeal, and in a case where it is not possible or
feasible to decide the appeal within such period, he shall submit a report in writing to the State
Government recording therein the reasons for such delay in deciding the appeal.]
(3) The State Government may, suo muto or on application made to it in that behalf within sixty
days from the order of Commissioner, call for the record and proceeding of the case and pass such
order in that case as it may deem fit, and thereby modify, confirm or annul the order of the
Commissioner.]
2[11. Bar of certain proceedings.— (1) No prosecution, suit or other proceeding shall, without
the sanction of the State Government, lie against any officer or servant of the State Government for any
act done or purporting to be done under this Act.
(2) No prosecution, suit or other proceeding shall lie against any such officer or servant, for
anything in good faith done or intended to be done under this Act.
12. Limitation.— No suit shall be instituted against the State Government and no prosecution,
suit or other proceeding shall be instituted against any officer or servant of the State Government in
respect of any act done or purporting to be done under this Act after six months from the date of the
commission of the act.
13. Prohibition of levy of tax on entertainments by local authorities.— (1) Notwithstanding
anything contained in any law relating to a municipality, local board, village panchayat or other local
authority, no municipality, local board, village panchayat or other local authority shall levy any tax on
entertainment on which an entertainment duty is leviable under this Act after this Act comes into
operation in the area within which the local authority concerned has jurisdiction.
(2) Nothing contained in sub-section (1) shall affect the levy by any local authority sale tax at a
flat rate per cinema show or performance of cinema shows or performances in accordance with the law
enabling the imposition of such a tax.
Explanation.—For the purpose of this section, ‘municipality’ means a body specified in the
Schedule to this Act.
14. Repeal and savings.— On the commencement of this Act in that part of the State of Bombay
to which it is extended by the Bombay Entertainments Duty (Extension and Amendment) Act, 1958
(Bom. XLI of 1958), the Central Provinces and Berar Entertainments Duty Act, 1936 (M.P. Act XXX
of 1936), the Entertainments Tax Act, 1355 F (Hyd. Act V to 1355 F), the Saurashtra Entertainment
Duty Ordinance, 1949 (Sau. Ord. VIII of 1949), and any other law relating to entertainment tax shall,
from such commencement in that part, stand repealed:
Provided that such repeal shall not affect—
(a) the previous operation of the enactments and laws so repealed, or
(b) any penalty or punishment incurred in respect of any offence committed against any of
the provisions of the enactments and law so repealed, or
(c) any investigation, legal proceeding or remedy in respect of such penalty or punishment,
and any such investigations, legal proceeding or remedy may be instituted, continued or enforced
and any such penalty or punishment may be imposed as if the Bombay Entertainments Duty (Extension
and Amendment) Act, 1958 (Bom. XLI of 1958) had not been passed :
Provided further that anything done or action taken (including notifications issued, authorisations
made, powers delegated and exemptions given) by or under the provisions of the enactments and laws
so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act
and shall until altered, repealed or amended under this Act continue in force accordingly but with this
1 Sub-section (2A) was inserted by Mah. 49 of 1994, s. 5(b).
2 Sections 11, 12, 13, 14 and Schedule were added by Bom. 41 of 1958, s. 3(1).
40 The Maharashtra Entertainments Duty Act [1923 : I
modification that the assessment of the duty or tax in respect of any liability therefor incurred in the
area, concerned before the commencement therein of this Act, shall be made at the rates imposed by or
under the enactments and laws repealed and any proceedings pending in any area before any authority
under the provisions of the enactments and laws repealed shall on the commencement therein of this
Act stand transferred to the corresponding authority under this Act and be disposed of accordingly.
SCHEDULE
(See section 13)
(1) A Corporation constituted under the 1Bombay Municipal Corporation Act (Bom. XLI of
1958), the 2Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949) or 3the City of
Nagpur Corporation Act, 1948 (M.P. Act No. II of 1950), or
(2) a Municipality constituted under—
(a) the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925).
(b) the Bombay Municipal Boroughs Act, 1925, as applied to the Saurashtra area and the
Kutch area of the State of Bombay (Bom. XVIII of 1925).
(c) the Bombay District Municipal Act, 1901 (Bom. III of 1901).
(d) the Bombay District Municipal Act, 1901 (Bom. III of 1901), as applied to the
Saurashtra area of the State of Bombay.
(e) the Central Provinces and Berar Municipalities Act, 1922 (C. P. and Berar Act No. II of
1922), or
(f) the Hyderabad District Municipalities Act, 1956 (Hyd. Act. No. XVIII of 1956), or
(3) a Cantonment Board constituted under Cantonments Act, 1924 (II of 1924).]
1 The short title of the Act has been amended as “Mumbai Municipal Corporation” by Mah. 25 of 1996, s. 2,
Sch.
2 The short title of the Act has been amended as “Maharashtra Municipal Corporations Act” by Mah. 23 of
2012, s. 4.
3 This Act has been repealed by Mah. 23 of 2012, s. 7.
Open official source version ↗About this act
- Jurisdiction
- Maharashtra
- Enactment date
- 1923-01-13
- Sections available
- 27
Read the sections
1Short title, extent and operation.→2Definitions.→3Duty on payments for admission to entertainments.→3AASurcharge on payment for admission on entertainment duty payable or on lump sum duty.→3ADuty on Complimentary tickets.→4Method of levy.→4ADeleted→4BAssessment of entertainments duty.→4CRemission or refund in respect of machine in video games parlour remaining inoperative and unproductive.→4DRemission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive.→4ECollection of duty on cable television through public auction or agent.→5Punishment for non- compliance with section 4.→5APunishment for non- compliance with other provisions.→6Entertainments for charitable or educational purposes exempted; exemption by State Government.→7Power to make rules.→8Power to enter place of entertainment for purposes of the Act.→9Recoveries.→9ACompounding of offences.→9BInterest payable on failure to pay duty and composition sum.→9CRefund of excess duty paid.→9DRecommendation of suspend or cancel licence.→10Delegation of powers by the State Government.→10AAppeal and Revision.→11Bar of certain proceedings.→12Limitation.→13Prohibition of levy of tax on entertainments by local authorities.→14Repeal and Savings.→
Schedules
India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.