section 6
Entertainments for charitable or educational purposes
The Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936Tax193612 sections
Statutory text
- (1) Entertainments duty shall not be levied on payments for admission to any entertainment if the Deputy Commissioner is satisfied that—
- (a) the whole of the takings thereof are devoted to philanthropic or charitable purposes without any charge on the takings for any expenses of the entertainment; or
- (b) the entertainment is of a wholly educational character; or
- (c) the entertainment is provided partly for educational or partly for scientific purposes by a society, institution or committee not conducted or established for profit.
- (2) Where the Deputy Commissioner is satisfied that the whole of the net proceeds of an entertainment have been or are to be devoted to philanthropic or charitable purposes, and that the whole of the expenses of the entertainment do not exceed twenty percent of the receipts, the amount of the entertainments duty paid in respect of such entertainment shall be refunded to the proprietor. [(3) * * * * ] 1 6-A. Advertisement for charitable or educational purposes [6-A. Advertisement tax shall not be levied on any advertisement if the Collector is satisfied that the advertisement relates to philanthropic, charitable or educational purposes.] 2
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