Section 148 in The Gujarat Provincial Municipal Corporations Act, 1949
148. Exemption from theatre tax.
- The theatre tax shall not be leviable in respect of-(a)any entertainment or amusement for admission to which no charge is made or only a nominal charge is made;(b)any entertainment or amusement which is not open to the general public on payment;(c)any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilised for a public charitable purpose;Explanation. - For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.Other Taxes
