The Maharashtra Entertainments Duty ActState Act of Maharashtra · Act 1 of 1923
,[9A. Compounding of offences.- [(1)] 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, by way of composition of such offence-
(a) where the offence consists of the failure to pay, or the evasion of, any duty payable under this Act, in addition to the duty so payable, a sum of [two hundred rupees] or double the amount of the duty payable, whichever is greater; and
(b) in other cases, a sum of [not less than five hundred rupees but not more than two thousand rupees].
[(2) Where an offence against this Act or rules made thereunder is compounded by an officer authorised by the State Government in that behalf, the amount of composition sum fixed by him shall become payable by the proprietor within a period of 30 days from the date on which the composition sum is so fixed, and in the event of failure on the part of the person liable to pay the amount of composition sum within the aforesaid period, it shall be recoverable as an arrear of land revenue].]
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
other, Mah. 11 of 1984. "Section 12 of Mah. 11 of 1984 reads as follows :- "12. Penalty for failure to furnish and make payment.- If any person fails to furnish return and to make payment of entertainments duty due, if any, to the prescribed officer as required under sub-section (2) of section 10 of this Act, the prescribed officer may impose a penalty on such person as provided in section 9A of the principal Act, as if…
added, Bom. 41 of 1958. Section 9A was added by Bom. 41 of 1958, s. 3(h).
renumbered, Mah. 7 of 1987. Section 9A was renumbered as sub-section (1) of that section by Mah. 7 of 1987, s. 12(1).
substituted, Mah. 7 of 1987. These words were substituted for the words "money not exceeding five hundred rupees", by Mah. 7 of 1987, s. 12(1)(a).
substituted, Mah. 7 of 1987. These words were substituted for the words "money not exceeding five hundred rupees" by Mah. 7 of 1987, s. 12(1)(b).
added, Mah. 7 of 1987. Sub-section (2) was added by Mah. 7 of 1987, s. 12(2).
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