Section 27 in The Bombay Entertainments Duty Rules, 1958
27. Exemption under section 7(1)(h) of the Act.
- Soldiers, Sailors and other members of the Defence Forces in uniform of any nationality shall be exempted from entertainments duty as shown below :-(a)when they visit a military cinema, full exemption;(b)when they visit any other cinema -(i)full exemption, where the payment for admission thereto does not exceed 31 naye paise.(ii)exemption to the extent of 40 per cent of the entertainments duty, where the payment for admission thereto exceeds 31 naye paise but does not exceed one rupee and 31 naye paise.(2)Tickets issued to the members of the Defence Forces in uniform in the case of a cinema referred to in clause (b) of sub-rule (1) shall be special tickets in three parts and shall have shown upon each part the price of admission, deduction of duty whether whole or to the extent of 40 per cent as the case may be, and the balance payable in accordance with clause (b) of sub-rule (1).(3)Subject to the provisions of sub-rule (2), the provisions of rules 7 and 15 shall, so far as may be, apply to tickets issued under this rule.Explanation. - A military cinema means a cinema which has been opened by the military or by military contractors or other persons at the request of the military for the use of the Defence Forces.
