Section 29 in The Gujarat Entertainments Tax Act, 1977
29. Exemption.
(1)The State Government may, by notification in the Official Gazette, exempt either wholly or partly, any entertainment or class of entertainments from payment of tax, [***] [The words and figure 'or from payment of additional tax leviable under section 5 or from both' which were inserted by Gujarat 21 of 1978, Section 5 were subsequently deleted by Gujarat 10 of 1981, Section 6 (w.e.f. 20-03-1981).] subject to such conditions as may be specified therein-(a)where such entertainment is provided for any educational, medical, charitable, philanthropic or such other purpose; or(b)where the State Government considers it necessary so to do in the public interest.(2)Every notification issued under sub-section (1) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which it so laid or the session immediately following.(3)Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect.
