Section 24 in The Bombay Entertainments Duty Rules, 1958
24. Class of cinema films qualified for exemption under section 6(3).
(1)A cinema film -(a)(i)which has been awarded the President's Gold Medal, or (ii) which the State Government on a recommendation made by the Advisory Committee appointed by the State Government for the purpose considers as fulfilling an [educational, cultural or social purpose] [Substituted by G. N. of 23.12.1964.] of a high order, and(b)[ the proprietor of which has before exhibiting the film, undertaken to,- [Substituted by G. N. of 23.12.1964.](i)pay to the person or persons who in the opinion of the said Committee is or are most responsible for the educational, cultural or social contribution of such film, an amount equivalent to the amount of entertainment duty leviable on the exhibition of such film, on production of an authority of the State Government in Form G-1 [* * *]; and(ii)submit a weekly return specifying the particulars of such payment to the Collector of Bombay and Bombay Suburban District in Greater Bombay and elsewhere to the District Magistrate and a copy thereof to the State Government,shall be qualified for exemption under sub-section (3) of section 6.](2)Any exemption from the liability to pay entertainment duty granted to the exhibition of any such film shall be withdrawn if the proprietor fails to comply with the requirement of clause (b) of sub-rule (1).
