Section 6(3) in The Maharashtra Entertainments Duty Act, 1923
(3)The [ [State] [The words 'Provincial Government' were substituted for the words 'Governor in Council' by the Adaptation of Indian laws order in Council.] Government] may, by general or special order, exempt any entertainment or class of entertainments from liability to entertainments duty [subject to such terms and conditions, if any, as may be specified in the order.] [These words were added by Maharashtra 17 of 1967, Section 4.][Explanation. - In this section, the takings or net proceeds of an entertainment shall be deemed to be devoted to philanthropic or charitable purposes if such takings or net proceeds are devoted to the benefit of Scheduled Castes or Scheduled Tribes or for the advancement of any class of citizens declared by the State Government as socially and educationally backward classes but not to the benefit of any other class, sect or community or to any religious purposes.] [This Explanation was added by Bombay 25 of 1954, Section 4.]
