Section 6(1) in The Maharashtra Entertainments Duty Act, 1923
(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.
