Entertainments and persons exempted from payment of duty

Entertainments and persons exempted from payment of Duty.-(1) No entertainment duty shall be levied on payment for admission to any entertainment where the Commissioner is satisfied on application made in this behalf in the prescribed manner that the whole of the net proceeds of the entertainment will be devoted to philanthropic, charitable, religious, educational or scientific purposes which have been approved as such by the Government.

1. (2) Nothing in this Act shall apply to any entertainment provided by the staff, or students, or both, of academic institutions, when the proceeds are intended for academic or charitable purpose.
2. (3) The Government may, by notification in the Government Gazette, exempt any entertainment or class of entertainments or any class of persons from liability to pay duty under this Act.
3. (4) The shows which are of a purely casual nature and where the rate of tickets is below 12 N. P. are exempt from entertainment duty.