Vidhi Codex

The Maharashtra Entertainments Duty Act

The Maharashtra Entertainments Duty Act

Tax192327 sections

The Maharashtra Entertainments Duty Act regulates the taxation of various public and private recreational activities across the state of Maharashtra. It applies to proprietors and operators of entertainment venues, including movie theaters, amusement parks, cable television providers, DTH broadcasting services, bowling alleys, and event organizers. This law matters because it dictates the tax rates on admission tickets and subscription fees, directly impacting what consumers pay for recreation. By defining taxable entertainment and outlining allowable service charges, the Act ensures structured revenue collection for the government while shaping the cost of entertainment for the general public.

Start reading →Read full ActSections
  1. 1. Short title, extent and operation.
  2. 2. Definitions.
  3. 3. Duty on payments for admission to entertainments.
  4. 3A. Duty on Complimentary tickets.
  5. 3AA. Surcharge on payment for admission on entertainment duty payable or on lump sum duty.
  6. 4. Method of levy.
  7. 4A. Deleted
  8. 4B. Assessment of entertainments duty.
  9. 4C. Remission or refund in respect of machine in video games parlour remaining inoperative and unproductive.
  10. 4D. Remission or refund in respect of a car Go-carting centre, remaining inoperative and unproductive.
  11. 4E. Collection of duty on cable television through public auction or agent.
  12. 5. Punishment for non- compliance with section 4.
  13. 5A. Punishment for non- compliance with other provisions.
  14. 6. Entertainments for charitable or educational purposes exempted; exemption by State Government.
  15. 7. Power to make rules.
  16. 8. Power to enter place of entertainment for purposes of the Act.
  17. 9. Recoveries.
  18. 9A. Compounding of offences.
  19. 9B. Interest payable on failure to pay duty and composition sum.
  20. 9C. Refund of excess duty paid.
  21. 9D. Recommendation of suspend or cancel licence.
  22. 10. Delegation of powers by the State Government.
  23. 10A. Appeal and Revision.
  24. 11. Bar of certain proceedings.
  25. 12. Limitation.
  26. 13. Prohibition of levy of tax on entertainments by local authorities.
  27. 14. Repeal and Savings.

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