Power to make rules.

The Maharashtra Entertainments Duty Act

Tax192327 sections

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Statutory text

(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.]
(2) If any person acts in contravention of, or fails to comply with, any such rules he shall, on conviction, 14[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. 15[(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.]

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