MAHARASHTRA MUNICIPALITIES (TAX ON PERFORMANCES AND SHOWS] RULES, 1967

PREAMBLE

In exercise of the powers conferred by sub-section (2) of section 321 read with the proviso to sub-section (1) of section 105 of the Maharashtra Municipalities Act, 1965 (Mah. XL of 1965), and of all other powers enabling it in that behalf, the Government of Maharashtra hereby makes the following rules, the same having been previously published as required by sub-section (3) of section 321 of the said Act, namely :-

Rule - 1. Short title and commencement.

(1)     These rules may be called the Maharashtra Municipalities (Tax on Performances and Shows) Rules, 1967.

(2)     They shall come into force with effect from 1st day of January, 1968.

Rule - 2. Definitions.

In these rules, unless the context otherwise requires,-

(a)      "Act" means the Maharashtra Municipalities Act, 1965;

(b)      "proprietor" includes any manager or other person in charge of a show;

(c)      "section" means a section of the Act;

(d)      "show" means any performance or show held or conducted at or in any cinema, theatre, circus, carnival or other place of entertainment, to which persons are admitted on payment;

(e)      "tax" means the tax on cinemas, theatres, circuses, carnivals and other performances and show leviable or levied by a Council under clause (d) of sub-section (1) of section 105.

Rule - 3. Maximum and minimum rates and liability to pay the tax.

(1)     Except as hereinafter provided, every Council shall levy the tax at such rate per show as it may determine, subject to the following maximum and minimum rates hereby prescribed for each class of Councils, namely :-

(2)     Every proprietor shall be liable to pay the tax and shall pay the same in advance before the commencement of each show or if there are no separate shows before any person is admitted to the show on any day.

Rule - 4. Procedure preliminary to imposing the tax.

(1)     Every Council, by a resolution passed at a special meeting to be convened within thirty days (or such later period as the Collector may allow) from the date these rules, come into force, shall approve, subject to the maximum and minimum rates prescribed in rule 3 above, the rate at which the tax shall be levied.

(2)     Within two days, after passing of the resolution under sub-rule (1), the Council shall publish in the Municipal area the resolution together with the notice specifying a date, which shall not be less than thirty days from the date of publication of such notice, [2][and not later than fifty-two days, from the date of passing of the resolution] from which and the rate at which the tax shall be-levied.

(3)     [3][Subject to the provisions of section 112, a Council may, by resolution passed at a special meeting, from time to time, decide to increase or decrease the rate of the tax within the permissible limits, When the Council decides to increase or decrease the rate accordingly, it shall follow the procedure laid down in sub-rule (2) and the rate so increased or decreased shall be applicable from the date specified by the Council for the purpose.]

Rule - 5. Intimating a Council about holding a show.-

Every proprietor, unless it being a regular cinema or theatre show, shall give intimation to the Council of his intention of holding a show or shows, with particulars of the place, dates and hours, at least three days in advance, and obtain an acknowledgment therefor from the Chief Officer.

Rule - 6. Recovery of the tax.-

Unless the tax is paid in advance, a municipal servant who holds a written authority from the Chief Officer to collect the tax shall, on each occasion, collect the tax from the proprietor before the commencement of each show and pass a receipt therefor.

Any proprietor may make a lump sum payment of the tax in advance in respect of a series of such shows or for a period not less than one week.

Rule - [7. Exemption from and refund of the tax.0

(1)     The tax shall not be leviable in respect of any show,

(a)      which has been exempted from the payment of entertainments duty under sub-section (1) of section 6 of the [4][Bombay Entertainments Duty Act, 1923], or

(b)      the entertainments duty in respect of which has been refunded under sub-section (2) of section 6 of the said Act.

(2)     Any tax already paid in respect of such show shall be refunded.

(3)     No exemption or refund of tax shall be granted by the Council, unless the proprietor produces written evidence of exemption or refund in respect of entertainments duty.][5]

Rule - 8. Refunds.

The Chief Officer may, after such inquiry as he deems fit, sanction refund of the tax paid in respect of any show which is exempted under rule 7 or any show which did not take place :

Provided that,-

(a)      satisfactory evidence is produced for claiming the refund; and

(b)      refund is applied for within seven days from the day on which the show took place or was due to take place.

Rule - 9. Repeal.

On and from the day on which the tax is levied by any Council under these rules, the corresponding tax (if any) levied and the rules and by-laws (if any) made therefor under any of the repealed laws and continued in force in its area under section 346, Shall stand superseded, except as, respects things done or omitted to be done in respect of such corresponding tax or under the rules or by-laws therefor before the date aforesaid.