State Act

The Mumbai Municipal Corporation Act.

191E. Theatre tax.— (1) Except as hereinafter provided, there shall, from such date as the State Government may by notification in the Official Gazette specify in this behalf, be levied and paid to the Corporation a tax referred to in this Act as theatre tax on cinemas, theatres, circuses, carnivals and other performances or shows. (2) The theatre tax shall be levied in respect of theatre, cinema, circus, carnival and other place of entertainment for every performance or show held or conducted thereat or therein and to which persons are admitted on payment, at the rate prescribed by or under the provisions of this Act. (3) The theatre tax shall be levied at the rates not exceeding those specified in 8[Schedule G] as the Corporation shall from year to year, in accordance with section 128, determine.