Bombay Entertainments Duty Act, 19231
| [Bombay Act No. 1 of 1923]2 | [13th January, 1923] |
| [Amended by Bom. 6 of 1925, Amended by Bom. 13 of 1931 and Amended by Bom. 2 of 1932, read with Bom. 23 of 1948, Adapted and modified by the Adaptation of Indian Laws Order in Council, Amended by Bom. 13 of 1943, Amended by Bom. 17 of 19453, Amended by Bom. 21 of 1948 and Amended by Bom. 37 of 1948, Adapted and modified by the Adaptation of Laws Order, 1950, Amended by Bom. 38 of 1950 and Amended by Bom. 25 of 1954, Adapted and modified by the Bombay Adaptation of Laws (State and Concurrent Subjects) Order, 1956, Amended by Bom. 53 of 1956, Amended by Bom. 41 of 1958 and Amended by Bom. 56 of 1959, Adopted and modified by the Maharashtra Adaptation of Laws (State and Con-current Subjects) Order, 1960, Amended by Mah. 25 of 1962, Amended by Mah. 51 of 1965, Amended by Mah. 17 of 1967, Amended by Mah. 41 of 1967, Amended by Mah. 11 of 1974 (1-5-1974)4, Amended by Mah. 77 of 1975 (1-4-1976)4 and Amended by Mah. 33 of 1976 (1-11-1976)4] | [13th January, 1923] |
An Act to impose a duty in respect of admission to entertainment in the 5[State] of Bombay
Whereas it is expedient to provide for the levy of duty in respect of admission to 6[entertainments] in the 5[State] of Bombay; It hereby enacted as follows:-
1 The Act was extended to that part of the State of Bombay to which immediately before the commercement of Bom. 41 of 1958 it did not extend (vide Bom. 41 of 1958, s. 2).
2 For Statement of Objects and Reasons, see Bombay Government Gazette, 1922. Part V, p. 177; for Report of Select Committee, see ibid; 1922, pp. 244-245; and for Proceedings in Council, see Bombay Legislative Council Debates, 1922, Vol. VII.
3 This Act has been repealed and re-enacted and amendments made by Section 9 and Schedule "F" of the said Act have been continued in force by Bom. 52 of 1947, s. 2.
4 This indicates the date of commencement of Act.
5 This word was substituted for the word "Presidency" by Bom. 41 of 1958, s. 3(a).
6 The word "entertainments" was substituted for the original words by Bom. 25 of 1954, s. 2.
1. Short title, extant and operation.- (1) This Act may be called the Bombay Entertainments Duty Act, 1923.
1[(2) It extends to the whole of the 2[State of Maharashtra].]
(3) It shall come into operation in the first instance only in 3[the Greater Bombay] 4* * * * * * the Poona City and suburban municipal districts, the Poona cantonment, 5[and] the Sholapur municipal district 6* * * * * but the 7[8[State] Government] may by notification9 in the 10[Official Gazette] direct that it shall come into operation in any other local area on such date as may be specified in such notification:
11[Provided that on the commencement of the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 (Bom. XLI of 1958), it shall come into force at once in those areas in which the Entertainments Tax Act, 1355F (Hyd. V of 1355F), or as the case may be, the Central Provinces and Berar Entertainments Duty Act, 1936 (M.P. Act XXX of 1936) 12* * * * * * * or any other law reflating to entertainment tax was in force immediately before such commencement.]
1 This sub-section was substituted for the original by Bom. 41 of 1958, s. 3(b).
2 These words were substituted for the words "State of Bombay" by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
3 These words are substituted ??? the words "the City of Bombay" by Bom. 17 of 1945, s. 9 and Schedule E, read with Bom. 52 of 1947, s. 2, proviso.
4 The portion from "the Ahmedabad" to "Surat Municipal district" was omitted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
5 This word was inserted by the Adaptation of Laws Order, 1950.
6 The words "and the Karachi municipal district and cantonment" were omitted, ibid.
7 The words "Provincial Government" were substitutes for the words "Governor in Council" by the Adaptation of Indian Laws Order in Council.
8 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
9 This Act came into operation in the Kirkee Cantonment area on 1st April 1930 (vide Government Notification in the Revenue Department No. 7304-E dated the 28th January 1930, published in the Bombay Government Gazette, 1930; Part 1, p. 187).
10 The words "Official Gazette" were substituted for the words "Bombay Government Gazette" by the Adaptation of Indian Laws Order in Council.
11 This proviso was added by Bom. 41 of 1958, s. 3(b).
12 The words and figures "or the Saurashtra Entertainment Duty Ordinance, 1949" were omitted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
2. Definitions.- In this Act, unless there is anything repugnent in the subject or context-
(a) "entertainment" includes any exhibition, performance, amusement, ??? or sport to when persons are admitted for payment;
1[(b) "payment for admission" includes-
(i) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required.
(ii) any payment for seats or other accommodation in a place of entertainment,
(iii) any payment for a programme or synopsis of an entertainment, 2*
3[(iii-a) any payment made for the loan or use of any instrument ??? contrivance which enables person to get a normal or better view or ??? of the entertainment which, without the aid of such instrument or ??? such person would not get; and]
(iv) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment if any for admission to the entertainment;]
(c) "proprietor" in relation to any entertainment includes any person responsible for 4[or for the time being in charge of] the management thereof; 5[* *]
(d) "admission to an entertainment" includes admission to any place in which the entertainment is held;
6[(e) "complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at reduced rate of payment for such admission;]
7[(f) "entertainments duty" or "duty" includes the amount of surcharge levied under Section 3AA.]
1 This clause was substituted for the original clause by Bom. 13 of 1931, s. 2.
2 The word "and" was deleted by Bom. 25 of 1954, s. 3(a).
3 Sub-clause (iii-a) was inserted, ibid, s. 3(b).
4 These words and commas were inserted by Bom. 41 of 1958, s. 3(c).
5 The word "and" was deleted by Bom. 38 of 1950, s. 2.
6 Clause (e) was substituted for the original, ibid.
7 Clause (f) was added by Mah. 11 of 1974, s. 2.
3. Duty on payments for admission to entertainments.- 1[(1) There shall be levied and paid to the State Government on all payments for admission to any entertainment a duty (hereinafter referred to as "entertainments duty") at the following rate, namely;-
(a) where the payment 2* * * * is made for admission to a race-course licensed under the Bombay Race-courses Licensing Act, 1912 (Bom. II of 1912) 3[or under the Maharashtra Dog Rape-courses Licensing Act, 1976 (Mah. XXX III of 1976)] 4[50] per cent of such payment, and
5[(b) in any other case,-
(I) within the limits of Greater Bombay and of the Cities and Cantonment of Poona, Sholapur and Nagpur,-
| (i) out of the first 100 naye paise of payment for admission .. | 6[37½] per cent, of ‘such payment. |
| (ii) out of the next 100 naye paise of payment for admission .. | 7[55] per cent, of such payment. |
| (iii) out of the balance of the total payment for admission .. | 8[65] per cent, of such payment. |
(II) in any other area,-
| (i) out of the first 100 naye paise of payment for admission .. | 9[32½] per cent of such payment. |
| (ii) out of the next 100 naye paise of payment for admission .. | 10[47½] per cent of such payment. |
| (iii) out of the balance of the total payment for admission .. | 11[60] per cent of such payment.] |
| 12* * * | * * * |
13[(1A) In computing the duty payable under sub-section (1), the duty leviable shall, wherever necessary, be rounded off to the nearest naya paisa, fractions of half-a-naya paisa and over being counted as one, and less than half being disregarded.]
(2) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, the entertainments duty shall be paid on the amount of the lump sum; but where the 14[2[State] Government] is of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the duty has not been in operation, the duty shall be charged on such an amount as appears to the 14[15[State] Government] represents the right of admission to entertainments in respect of which the entertainments duty is payable.
1 This sub-section was substituted by Bom. 53 of 1956, s. ???.
2 The words "excluding the amount of duty" were deleted by Mah. 17 of 1967, s. 2(1).
3 These words were inserted by Mah. 33 of 1976, s. 11, Sch.
4 These figures were substituted for the figures, 37½ by Mah. 25 of 1962, s. 2(a)(i).
5 Clause (b) was substituted, ibid., s. 2(a)(ii).
6 These figures were substituted for the figures "35" by Mah. 17 of 1967, s. 2(2)(a)(i).
7 These figures were substituted for the figures "50" ibid., s. 2(2)(a)(ii).
8 These figures were substituted for the figures "67½" by Mah. 41 of 1967, s. 2(a).
9 These figures were substituted for the figures "30" by Mah. 17 of 1967, s. 2(2)(b)(i).
10 These figures were substituted for the figures "50" by Mah. 41 of 1967, s. 2(b)(i).
11 These figures were substituted for the figures "62½" ibid. s. 2(b)(ii).
12 The proviso was omitted by Bom. 41 of 1958, s. 3(d).
13 Sub-section (1A) was inserted, ibid., s. 2(b).
14 The words "Provincial Government" were substituted for the words "Governor in Council" by the Adaptation of Indian Laws Order in Council.
15 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
1[3-A. Duty on complimentary tickets.- There shall from the 1st day of April 1951 be levied and paid to the State Government on every complimentary ticket issued by the projector the entertainments duty at the appropriate rate prescribed under Section 3, 2[and a surcharge provided by Section 3AA], as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and the holder of such ticket shall be deemed to have been admitted for payment for the purpose of this Act.]
1 Section 3A was inserted by Bom. 38 of 1950, s. 3.
2 These words figures and letters were inserted by Mah. 11 of 1974, s. 4.
1[3-AA. Surcharge on entertainments duty and rounding off.- (1) On and from the date of commencement of the Bombay Entertainments Duty (Amendment) Act, 1974 (Mah. XI of 1974) the entertainments duty leviable under the preceding section on all payments for admission shall be increased by 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.
(2) In computing the surcharge under sub-section (1), a fraction of a rupee less than 5 paise, or which is not a multiple of 5 paise, shall be rounded to 5 paise or to next higher multiple of 5 paise, as the case may be.]
2[(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 Bombay Motor Vehicles (Taxation of Passengers) Act, 1958 (Bom. LXVII of 1958), and shall, subject to the provisions of that section, be expended in the mannered 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.]
1 Section 3AA was inserted by Mah. 11 of 1974, s. 3.
2 Sub-sections (3) and (4) were added by Mah. 77 of 1975, s. 2.
4. Method of levy.- 1[(1) Save as otherwise provided by this Act, no person other than a person who has to perform some duty in connection with an entertainment or a duty imposed upon him by any law, shall be admitted to any entertainment, except with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not before used) issued by the State Government for the purposes of revenue and denoting that the proper entertainments duty has been paid.]
(2) The 2[3[State] Government] may, on the application of a proprietor of any entertainment in respect of which the entertainments duty is payable under Section 3, allow the proprietor on such conditions as the 2[3[State] Government] may prescribe to pay the amount of the duty due-
(a) by a consolidated payment of a percentage, to be fixed, by the 2[3[State] Government], of the gross sum received the proprietor on account of payments for admission to the entertainment and on account of the duty;
(b) in accordance with returns of the payments for admission to the entertainment and on account of the duty;
(c) in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted.
(3) The provisions of sub-section (1) of this section and of Section 5 shall not apply to any entertainment in respect of which the duty due is payable in accordance with the provisions of sub-section (2).
1 This sub-section was substituted for the original by Bom. 38 of 1950, s. 4.
2 The words "Provincial Government" were substituted for the words "Governor in Council" by the Adaptation of Indian Laws Order in Council.
3 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
1[4-A. Use of Government of Bombay stamps permissible for certain period after 1st May 1960.- During the period commencing on the 1st day of May 1960 and ending on the 31st day of [March 1962, or such further period as the State Government may by notification in the Official Gazette specify, and notwithstanding anything contained in this Act or the rules made thereunder, any stamp, whether impressed, embossed, engraved or adhesive, issued by the Government of Bombay before the 1st day of May 1960 or by the Government of Maharashtra during the period aforesaid, may also be used for the purposes of this Act, as if it were duly issued by the Government of Maharashtra.]
1 Section 4A was inserted by the Maharashtra Adaptation of Laws (State and Concurrent Subjects) Order, 1960.
1[4-B. Assessment of entertainments duty.- (1) If the State Government is satisfied that the returns required to be furnished by or under this Act in respect of any entertainment; in respect of which the entertainments duty is payable under Section 3 are correct and complete, it shall assess the amount of entertainments duty due on the basis of such returns.
(2) If the State Government is not satisfied that the returns furnished by a proprietor of any entertainment are correct and complete and the State Government think it necessary to require the presence of the proprietor; or the production of further evidence, the State Government shall serve on such proprietor a notice in the prescribed manner requiring him on a date and at a place to be therein specified, either to attend and produce or to cause to be produced all evidence on which such proprietor relies in support of his returns, or to produce such evidence as is specified in the notice.
On the date specified in the notice, or as soon as may be thereafter, the State Government shall after considering all the evidence which may be produced, assess the amount of entertainments duty due from the proprietor.
(3) If the proprietor fails to comply with the terms of the notice, the State Government shall assess, to the best of its judgment, the amount of entertainments duty due from him.
(4) If a proprietor does not furnish returns in respect of any entertainment referred to in sub-section (1) within the time prescribed in that behalf, the State Government shall, after giving the proprietor reasonable opportunity of being heard, assess to the best of its judgment, the entertainments duty due from any and may also direct that the proprietor shall pay, by way of penalty, in addition to the amount of duty so assessed a sum not exceeding one and a half times that amount.
(5) Any assessment made under this section shall be without prejudice to any prosecution for an offence under this Act.]
1 Section 4B was inserted by Mah. 17 of 1967, s. 3.
5. Punishment for noncompliance with Section 4.- If any person is admitted 1* * to any place of entertainment and the provisions of Section 4 are not complied with, the proprietor of the entertainment to which such person is admitted shall, on conviction before a Magistrate, be liable in respect of each offence to a fine which may extend to rupees five hundred and shall be liable to pay any duty which should; have been paid.
1 The words "for payment" were deleted by Bom. 38 of 1950, s. 5.
1[5-A. Punishment for noncompliance with other, provisions.- Any person who contravenes any of the provisions of this Act for which no other punishment has been provided for in this Act, shall, on conviction, be punished with a fine which may extend to five hundred rupees.]
1 Section 5A was inserted by Bom. 41 of 1958, s. 3(e).
6. Entertainments for charitable or educational purposes exempted; exemption by 1[state] Government.- (1) Entertainments duty shall not be levied on payments for the admission to any entertainment where, in the case of 2[any area for which a Commissioner of Police has been appointed], the Commissioner of Police, or elsewhere, the District Magistrate, is satisfied that-
(a) the whole of the takings thereof are devoted to philanthropic or charitable purposes without any charge on the takings for any expenses of the entertainment; or
(b) the entertainment is of a wholly educational character; or
(c) the entertainment is provided partly for educational or partly for scientific purposes by a society, institution or committee not conducted or established for profit.
(2) Where the Commission of Police or the District Magistrate, as the case may be, is satisfied that the whole of the net proceeds of an entertainment ??? devoted to philanthropic or charitable purposes, and that the whole of the expenses of the entertainment do not exceed twenty per cent of the receipts, the amount of the entertainments duty paid in respect of the entertainment shall be refunded to the proprietor.
(3) The 1[3[State] Government] may, by general or special order, exempt any entertainment or class of entertainments from liability to entertainments duty 4[subject to such terms and conditions, if any, as may be specified in the order.]
5[Explanation.- In this section, the takings or net proceeds of an entertainment snail be deemed to be devoted to philanthropic or charitable purposes if such takings or net proceeds are devoted to the benefit of Scheduled Castes or Scheduled Tribes or for the advancement of any class of citizens declared by the State Government as socially and educationally backward classes but not to the benefit of another class, sect or community or to any religious purposes.]
1 The words "Provincial Government" were substituted for the words "Governor in Council" by the Adaptation of Indian Laws Order in Council.
2 These words were substituted for the words "the Greater Bombay" by Bom. 56 of 1959, s. 3, Sch.
3 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
4 These words were added by Mah. 17 of 1967, s. 4.
5 This explanation was added by Bom. 25 of 1954, s. 4.
7. Power to make roles.- (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-
(a) for the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used;
(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 propel records of admission by means of mechanical contrivances;
3* * * * * * *
(d) for the checking of admissions, 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); 4[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;].
5[(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;]
(e) for the renewal of damaged or spoiled stamps and for the procedure to be followed on applications for refund;
(f) for the keeping of accounts of all stamps used under this Act;
(g) for the presentation and disposal of applications for exemptions from payment of the entertainments duty or for the refund thereof; and
6[(h) for the exemption from entertainments duty or from any part of class thereof of soldiers, sailors or other defence forces in uniform of any nationality;]
7[(i) for the issue of passes 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.]
(2) If any person acts in contravention of, or fails to comply with, any such rules, he shall, on conviction, 8[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.
9[(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 it 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 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 my such modification or annulment shall be without prejudice to the validity of anything previously done or omitted to be done under that rule.]
1 The words "Provincial Government" were substituted for the words "Governor in Council" by the Adaptation of Indian Laws Order in Council.
2 This word was substituted for the word "Provincial" by the Adaptation of Laws Order, 1950.
3 Clause (cc) was deleted by Bom. 38 of 1950, s. 6.
4 These words were added by Bom. 25 of 1954 s. 5(1).
5 Clause (da) was inserted by Mah. 17 of 1967, s. 5(1).
6 This clause was substituted for the original by Bom. 21 of 1948, s. 2.
7 This portion was added by Bom. 41 of 1958, s. 3(f).
8 These words were substituted for the original by Bom. 25 of 1954, s. 5(2)
9 Sub-section (4) was added by Mah. 17 of 1967, s. 5(2).
8. Power to enter place of entertainment for purposes of the Act.- 1[(1)] The Commissioner of Police 2[in any area for which a Commissioner of Police has been appointed], or the District Magistrate elsewhere, or any officer other than a Police officer Slow the rank of Head Constable duly authorised by them in this behalf, may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used: as a place of entertainment, at any reasonable time with a view to seeing whether the provisions of this Act or the rules made thereunder are being complied with.
3[(2) The proprietor of every entertainment and the owner or person in charge of any place which is ordinarily used as a place of entertainment shall give every reasonable assistance to the inspecting office in the performance of his duties under sub-section (1).
(3) If any person prevents or obstructs the entry of the inspecting officer, he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees.]
1 Section 8 was renumbered as sub-section (1) of that section by Bom. 41 of 1958, s. 3(h).
2 These words were substituted for the words "in the Greater Bombay" by Bom. 56 of 1959 s. 3 Sch.
3 This portion was added by Bom. 41 of 1958, s. 3(g).
9. Recoveries.- Any sum due on account of entertainments duty shall be recoverable as an arrear of land revenue.
1[9-A. Compounding of offences.- Any officer authorised by the State Government in this behalf may recover from any person who has committed or is reasonably suspected of having committed an offence against this Act or the rules made thereunder ??? of composition of such offence-
(a) where the offence consists of the failure to pay, or the ??? of, any duty payable under this Act, in addition to the duty so payable, a sum of money not exceeding five hundred rupees of double the amount of the duty payable, whichever is greater; and
(b) in other cases, a sum of money not exceeding five hundred rupees.]
1 Section 9A was added, ibid., s. 3(h).
10. Delegation of powers by the 1[State] Government.- 2Any of the powers and duties conferred or imposed upon the 1[3[State] Government] by this Act may be exercised or performed, subject to such conditions as the 1[3[State] Government] may prescribe, by any person whom the 1[3[State] Government] may by general or special order empower in this behalf.
1 The words "Provincial Government" were substituted for the words "Governor in Council" by the Adaptation of Indian Laws Oder in Council.
2 For Notification under ibis section, see Government Notification in the Revenue Department, No. 7230-E, dated the 17th December 1923, published in the Bombay Government Gazette, 1923, Part I, p. 2975.
3 This words was substituted for the word "Provincial" by the Adaptation of laws Order, 1950.
1[11. Bar of certain proceedings.- (1) No prosecution, suit or other proceeding shall, without the sanction of the State Government, lie against any officer or servant of the State Government for any act done or purporting to be done under this Act.
(2) No prosecution, suit or other proceeding shall lie against any such officer or servant for anything in good faith done or intended to be done under this Act.]
1 Sections 11, 12, 13, 14 and Schedule were added by Bom. 41 of 1358, s. 3(b).
12. Limitation.- No suit shall be instituted against the State Government and no prosecution, suit or other proceeding shall be instituted against any officer or servant of the State Government in respect of any act done or purporting ??? under this Act after six month from the date of the commission of ???.
13. Prohibition of levy of tax on entertainments by local authorities.- (1) Notwithstanding anything contained in any law relating to a municipality, local beard village panchayat or other local authority, ??? municipality, local beared, village panchayat or other local authority shall have any tax on entertainment on which an entertainment duty is leviable under this Act after this Act after this Act comes operation in the area within which the local authority concerned has jurisdiction.
(2) Nothing contained in sub-section (1) shall affect the levy by any local authority of a tax at a flat rate per cinema show or performance on cinema shows or performances in accordance with the law enabling the imposition of such a tax.
Explanation.- For the purpose of this section, ‘municipality’ means a body specified in the Schedule to this Act.
14. Repeal and Savings.- On the commencement of this Act in that part of the State of Bombay to which it is extended by the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 (Bom. XLI of 1958), the Central Provinces and Beggar Entertainments Duty Act, 1936 (M.P. Act XXX of 1936), the Entertainments Tax Act, 1355 F (Hyd. Act V of 1355F), the Saurashtra Entertainment Duty Ordinance, 1949 (Sau. Ord. VIII of 1949), and any other law relating to entertainment tax shall, from such commencement in that part, stand repealed:
Provided that such repeal shall not effect-
(a) the previous operation of the enactments and laws so repealed, or
(b) any penalty or punishment incurred in respect of any offence committed against any of the provisions of the enactments and laws so repealed, or
(c) any investigation, legal proceeding or remedy in respect of such penalty or punishment;
and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty or punishment may be imposed as if the Bombay Entertainments Duty (Extension and Amendment) Act, 1958 (Bom. XLI of 1958) had not been passed:
Provided furl her that anything done or action taken (including notifications issued, authorisations made, powers delegated and exemptions given) by or under the provisions of the enactments and laws so repealed shall be deemed to have been done or taken under the corresponding provisions of this Act and shall until altered, repealed or amended under this Act continue in force accordingly but with this modification that the assessment of the duty or tax in respect of any liability therefor incurred in the area concerned, before the commencement therein of this Act, shall be made at the rates imposed by or under the enactments and laws repealed and any proceedings pending in any area before any authority under the provisions of the enactments and laws repealed shall on the commencement therein of this Act stand transferred to the corresponding authority under this Act and be disposed of accordingly.
Schedule
SCHEDULE
(See Section 13.)
(1) A Corporation constituted under the Bombay Municipal Corporation Act (Bom. III of 1889), the Bombay provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949) or the City of Nagpur Corporation Act, 1948 (M.P. Act No. 11 of 1950), or
(2) a Municipality constituted under-
(a) the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925).
(b) the Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925), as applied to the Saurashtra area and the Kutch area of the State of Bombay,
(c) the Bombay District Municipal Act, 1901 (Bom. III of 1901),
(d) the Bombay District Municipal Act, 1901 (Bom. III of 1901), as applied to the Saurashtra area of the State of Bombay.
(e) the Central Provinces and Berar Municipalities Act, 1922 (C.P. and Berar Act No. II of 1922), or
(f) the Hyderabad District Municipalities Act, 1956, or (Hyd. Act No. XVIII of 1956 II of 1924)
(3) a Cantonment Board constituted under Cantonments Act, 1924.]