Section 6 in The Maharashtra Entertainments Duty Act, 1923
6. Entertainments for charitable or educational purposes exempted; exemption by [ [State] [The words 'Provincial Government' were substituted for the words 'Governer in Council' by the Adaptation of Indian laws order in Council.] Government].
(1)Entertainments duty shall not be levied on payments for the admission to any entertainment where [the [[local authority] [These words were substituted by Maharashtra 5 of 2001, Section 4. (w.e.f. 3.1.2001).]], is satisfied that-(a)the whole of the takings thereof are devoted to philanthropic or charitable purposes without any charge on the takings for any expenses of the entertainment; or(b)the entertainment is of a wholly educational character; or(c)the entertainment is provided partly for educational or partly for scientific purposes by a society, institution or committee not conducted or established for profit.(2)Where [the [[local authority] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.]], is satisfied that the whole of the net proceeds of an entertainment are devoted to philanthropic or charitable purposes, and that the whole of the expenses of the entertainment do not exceed twenty per cent, of the receipts, the amount of the entertainments duty paid in respect of the entertainment shall be refunded to the proprietor.(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.]
