Bare ActsThe Maharashtra Entertainments Duty Act

Section 3AA

Surcharge on payment for admission on entertainment duty payable or on lump sum duty.

Amendment status not verified — confirm the current text below against the official source.

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. 13 * * * * * 14 [( 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.]. 15 * * * * * 16 * * * * * 17 [( 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 18 Bombay 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.]

Section 3AA – The Maharashtra Entertainments Duty Act | DailyLaw.ai