Exemptions

1[(1) The State Government may, by order, and subject to such conditions as may be specified therein, grant reduction not exceeding fifty per cent of the rate of entertainment tax payable for admission to any entertainment, if the State Government is satisfied that the entire gross proceeds of entertainment after deducting the actual expenses are devoted to philanthropic, religious, charitable or development of recognised game or sport purposes in the State. 3[Provided that for development of any 2[xxx]2 sport the State Government may grant exemption to a specified event of such sport.]3

¹ Substituted by Act 4 of 1999 w.e.f. 1.4.1997.

² Omitted by Act 5 of 2006 w.e.f. 1.4.2006. 3. Inserted by Act 5 of 2001 w.e.f. 1.4.2000.

Explanation.- "Charitable Purposes" includes relief to the poor, medical relief, and advancement of education or any other object of public utility not involving the carrying on of any activity for profit so, however, it does not include any purpose the whole or substantially the whole of which is of a religious nature.

(1A) Notwithstanding anything contained in sub-section (1), in respect of a cinematograph show of a film which has been certified by an institution recognised by the State Government as an educational film or a children's film, the State Government may grant exemption or reduction in the rate of entertainment tax payable for any period of time as may be specified.]1

1[(2) x x x]1

¹ Omitted by Act 14 of 1966 w.e.f. 16.5.1966.

1[(2) An order made under sub-section (1) may be subject to such restrictions and conditions (including a condition that the payment for admission to the entertainments shall not be enhanced) as may be specified in the order.

1. (3) The State Government may, by order, cancel or vary any order issued under sub-section (1).
2. (4) If any restriction or condition specified in an order under sub-section
3. (2) is contravened or is not observed, the proprietor shall be liable to the payment of the entertainments tax as if the provisions of the order under sub-section (1) did not apply to the said entertainment. 2[(5) If the entertainment is a cinematograph show conducted by a film club or film society satisfying the prescribed conditions and recognised by the Commissioner, exclusively for the benefit of its members and without deriving any profit, such an entertainment shall be exempt from payment of entertainments tax: Provided that if the film club or film society is found by the Commissioner to have violated any of the prescribed conditions, such film club or film society shall be liable for the payment of entertainments tax for the show or shows in respect of which such violation takes place.]2 3[Explanation.- x x x]3]1 1[Explanation.- x x x]1

¹ Inserted by Act 36 of 1976 w.e.f. 1.4.1976.

² Inserted by Act 3 of 1985 w.e.f. 10.1.1985.

³ Omitted by Act 5 1996 w.e.f. 1.4.1996.

¹ Inserted by Act 7 of 1997 w.e.f. 1.4.1997 and omitted by Act 18 of 1997 w.e.f. 20.9.1997.