Section 8 in The Orissa Entertainment Tax Act, 2006
8. Exemption of tax.
(1)The Government may, for promotion of arts, culture or sports, by general or special order, exempt any individual entertainment programme or class or classes of entertainments from liability to pay tax under this Act.(2)The Government may, by general or special order, exempt in public interest any class of audience or spectators from liability to pay tax under this Act.(3)The Government may for the purpose of encouragement and promotion of Oriya language and culture, by order, exempt Oriya films screened in the Cinema Halls of the State from liability to pay tax under this Act.Explanation - The expression Oriya films shall not include a film dubbed in Oriya version.(4)Without prejudice to the generality of the provisions of Sub-sections (1) and (3) where the Government is satisfied that any entertainment-(a)is wholly of an educational character; or(b)is provided partly for educational or partly for scientific purposes by a society not constituted or established for profit; or(c)is provided by a society not constituted for profit and established solely for the purpose of promoting public health or the interests of agriculture, or a manufacturing industry, and consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest whereof the society exists or the materials, machinery, appliances or foodstuff used in the production of such products.it may, subject to such terms and conditions as it may deed fit to impose, grant exemption to such entertainment from payment of tax under this Act.Provided that the Government may cancel such exemption if it is satisfied that the exemption was obtained through fraud or misrepresentation or that the proprietor of such entertainment has failed to comply with any of the terms or conditions imposed in this behalf and, thereafter, the proprietor shall be liable to pay the tax which would have been payable had the entertainment not been so exempted.(5)Where the Government is satisfied that the entertainment programme is not conducted for profit and the entire gross proceeds from payment for admission as defined in clause (h) of Section 2 of an entertainment are to be utilized for philanthropic, religious or charitable purposes, without any deductions whatsoever on account of the expenses of the entertainment, it may, subject to the rules, grant exemption to such entertainment from payment of tax under this Act on such terms and conditions as it may deem fit to impose.(6)Where any exemption from payment of tax is granted under Sub-section (5), the proprietor of such entertainment shall furnish to the Commissioner such documents and records and in such manner as may be prescribed.(7)If the proprietor of an entertainment exempted under Sub-section (5) fails to furnish the documents and records required under Sub-section (6), or fails to comply with any conditions imposed or directions issued in this behalf, or if the Commissioner is not satisfied with the correctness of such documents or records, the Government may, on recommendation of the Commissioner, cancel the exemption so granted and thereupon the proprietor shall be liable to pay the tax which would have.been payable had not the entertainment been so exempted.(8)The Government may, for reasons to be recorded in writing, grant ex-post-facto exemption from payment of entertainment tax in respect of any programme.
