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The Maharashtra Entertainments Duty Act
Act ID: 1923
The Maharashtra Entertainments Duty Act
"The Maharashtra Entertainments Duty Act"
Table of Contents
27 Sections
Ch.
Sections
S.1
Short title, extent and operation
S.2
Definitions
S.3
Duty on payments for admission to entertainments
S.3A
Duty on Complimentary tickets
S.3AA
Surcharge on payment for admission on entertainment duty payable or on lump sum duty
S.4
Method of levy
S.4A
Deleted
S.4B
Assessment of entertainments duty
S.4C
Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive
S.4D
Remission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive
S.4E
Collection of duty on cable television through public auction or agent
S.5
Punishment for non- compliance with section 4
S.5A
Punishment for non- compliance with other provisions
S.6
Entertainments for charitable or educational purposes exempted; exemption by State Government
S.7
Power to make rules
S.8
Power to enter place of entertainment for purposes of the Act
S.9
Recoveries
S.9A
Compounding of offences
S.9B
Interest payable on failure to pay duty and composition sum
S.9C
Refund of excess duty paid
S.9D
Recommendation of suspend or cancel licence
S.10
Delegation of powers by the State Government
S.10A
Appeal and Revision
S.11
Bar of certain proceedings
S.12
Limitation
S.13
Prohibition of levy of tax on entertainments by local authorities
S.14
Repeal and Savings
The Maharashtra Entertainments Duty Act
Act ID: 1923
The Maharashtra Entertainments Duty Act
"The Maharashtra Entertainments Duty Act"
Table of Contents
27 Sections
Ch.
Sections
S.1
Short title, extent and operation
S.2
Definitions
S.3
Duty on payments for admission to entertainments
S.3A
Duty on Complimentary tickets
S.3AA
Surcharge on payment for admission on entertainment duty payable or on lump sum duty
S.4
Method of levy
S.4A
Deleted
S.4B
Assessment of entertainments duty
S.4C
Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive
S.4D
Remission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive
S.4E
Collection of duty on cable television through public auction or agent
S.5
Punishment for non- compliance with section 4
S.5A
Punishment for non- compliance with other provisions
S.6
Entertainments for charitable or educational purposes exempted; exemption by State Government
S.7
Power to make rules
S.8
Power to enter place of entertainment for purposes of the Act
S.9
Recoveries
S.9A
Compounding of offences
S.9B
Interest payable on failure to pay duty and composition sum
S.9C
Refund of excess duty paid
S.9D
Recommendation of suspend or cancel licence
S.10
Delegation of powers by the State Government
S.10A
Appeal and Revision
S.11
Bar of certain proceedings
S.12
Limitation
S.13
Prohibition of levy of tax on entertainments by local authorities
S.14
Repeal and Savings