Section 24 in The M.P. Entertainments Duty and Advertisements Tax Rules, 1942
24. Soldiers and Homeguards in uniform.
- No duty shall be leviable on payments for admission to an entertainment made by-(1)[ Soldier of the Union, excluding Commissioned Officers in uniform or in Civilian dress on production of their identity cards. [Substituted by Notification No. 3964-2146-V-SR, dated 19-11-1968.](1-A) Airmen of the Indian Air Force, excluding Commissioned Officer, on production of their identity cards.](2)Homeguards in uniform not above an Adhinaik in rank, who produces a certificate from the Commandant that they are under training or on duty :[Provided that nothing in this rule shall apply in respect of additional duty payable under sub-section (1-A) of Section 3 of the Act.] [Inserted by Notification No. 3245-4930-V-SR-71, dated 19-11-1971.]
