Section 171 in Gauhati Municipal Corporation Act, 1971
171. Theatre tax.
- Save as otherwise provided in this Act, there shall be levied a tax (referred to in this Act as theatre-tax) in respect of every cinema, circus, theatre, carnival and other place of entertainments to which persons are ordinarily admitted on payment for performances or shows held or conducted thereat, at such rates not exceeding those specified in the Second Schedule;Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied -(a)That the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or(b)That the performance or show is of a wholly educational character; or(c)That the performance or show is provided for partly educational or partly scientific purpose by a society not conducted or established for profit.(2)The Corporation may by notification in the official gazette from time to time, increase the rates specified in the Schedule.
