Exemption from entertainments duty

(1) No entertainments duty shall be levied where the Commissioner is satisfied on application made on his behalf in the prescribed manner that the whole of the proceeds of the entertainment will be devoted to philanthropic, charitable, educational or scientific purposes and have been approved as such by the Government. (2) Nothing in this Act shall apply to any entertainment provided by the staff or students, or both of an educational institution when the proceeds are intended for educational or charitable purposes. (3) The Government may, for promotion of peace, national good will or encouragement of arts or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay duty under this Act.