Bare ActsThe Maharashtra Temporary Increase in Entertainments Duty and Education Cess Act, 1972.

Section 3

Temporary increase in entertainments duty.

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

( 1 ) Notwithstanding anything contained in the Bombay Entertainments Duty Act, 1923 (Bom. I of 1923), on and from the 1st day of December 1971, there shall be levied and paid to the State Government, in addition to the entertainments duty levied under section 3 of that Act, on payment for admission to any exhibition by means of a cinematograph, a further entertainments duty as follows :- If the payment for admission (exclusive of the further duty)- ( a ) does not exceed one rupee, then a further duty of five paise ; (b) exceeds one rupee, then a further duty of ten paise . If the payment for admission is by means of a lump sum, then ten paise per rupee on the lump sum (exclusive of the further duty). ( 2 ) All references to "section 3" in the relevant principal Act shall be deemed to be reference to section 3 and the provisions of this section.

Section 3 – The Maharashtra Temporary Increase in Entertainments Duty and Education Cess Act, 1972. | DailyLaw.ai