Vidhi Codex

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

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

Education19727 sections

This Act temporarily increased taxes in Maharashtra, India, starting in late 1971 to raise additional public revenue. It regulated two main areas: entertainment duties on cinema tickets and education cess on property. Specifically, it applied to moviegoers, who paid an extra five or ten paise per ticket, and landowners, who faced a fifty percent surcharge on taxes for municipal properties and commercial agricultural lands. This legislation mattered because it generated urgent funds for state education and development by leveraging popular entertainment and land ownership, demonstrating how the state government temporarily adjusted taxes to meet pressing fiscal demands of the era.

Start reading →Read full ActSections
  1. 1. Short title, extent and duration.
  2. 2. Definitions.
  3. 3. Temporary increase in entertainments duty.
  4. 4. Temporary increase in education cess.
  5. 5. Provisions of relevant principal Act to apply except as otherwise provided.
  6. 6. Saving.
  7. 7. Repeal of Mah. Ord. VI of 1971 and saving.

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