Section 6(2) in The Maharashtra Entertainments Duty Act, 1923
(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.
