Exemptions

Exemptions.--(1) No tax shall be levied on a public cinematograph exhibition under this Act where the Commissioner is satisfied that the whole of the net proceeds of the show will be devoted to philanthropic, charitable, educational or scientific purposes.

1. (2) The State Government may, by general or specific order, exempt any show or class of show or any proprietor or class of proprietors from the operation of any of or of all the provisions of this Act.