- [(1) A proprietor or person, upon an application in the prescribed manner and on payment of prescribed fees, may apply to the Commissioner for exemption from levy of entertainment tax on payments for admission to the entertainment, under the following circumstances:(a)where the whole of the receipts thereof are devoted to philanthropic or charitable purpose; or(b)where the entertainment is meant for educational purposes.];(2)The Government may exempt from entertainment tax any ticket or complimentary ticket issued to a person in uniform serving in the defence forces of India, subject to such conditions as may be prescribed.(3)[The Government may, upon an application from a proprietor or person in the manner prescribed] [Substituted by the Amendment Act 20 of 2006.], by general or special order exempt any entertainment or class of entertainments from liability to entertainment tax in whole or in part.(4)[ Notwithstanding anything contained in [sections 3 and 3E] [Inserted by the Amendment Act 15 of 2001.] of this Act, the entertainment provided by way or river cruises/boat cruises prior to the date of enforcement of the Goa Entertainment Tax (Amendment) Act, 2001, shall be exempted from entertainment tax if aforesaid tax has not been collected on such entertainment on the ground that no such tax could have been levied or collected at that time:Provided that the burden of proving that the entertainment tax was not collected on entertainment provided by way of river cruises/boat cruises referred to in [* * *] [The words 'clause (b) of sub-section (1) of' omitted by the Amendment Act 20 of 2006.] section 3, shall be on the person claiming exemption under this sub-section.Explanation :- For the purposes of sub-section (1) the takings of an entertainment shall not be deemed to be devoted to philanthropic or charitable purpose if such takings are to be devoted to the benefit of any particular religious purpose or any particular caste or community other than any class of citizens declared by the Government as socially or educationally backward.] [Sub-section 1 was Amended by Act No. 10 of 1968 and thereafter by Amendment Act 20 of 2006 sub-section substituted).]
