Section 8(4) in The Orissa Entertainment Tax Act, 2006
(4)Without prejudice to the generality of the provisions of Sub-sections (1) and (3) where the Government is satisfied that any entertainment-(a)is wholly of an educational character; or(b)is provided partly for educational or partly for scientific purposes by a society not constituted or established for profit; or(c)is provided by a society not constituted for profit and established solely for the purpose of promoting public health or the interests of agriculture, or a manufacturing industry, and consists solely of an exhibition of articles which are of material interest in connection with questions relating to public health or agriculture or are the products of the industry for promoting the interest whereof the society exists or the materials, machinery, appliances or foodstuff used in the production of such products.it may, subject to such terms and conditions as it may deed fit to impose, grant exemption to such entertainment from payment of tax under this Act.Provided that the Government may cancel such exemption if it is satisfied that the exemption was obtained through fraud or misrepresentation or that the proprietor of such entertainment has failed to comply with any of the terms or conditions imposed in this behalf and, thereafter, the proprietor shall be liable to pay the tax which would have been payable had the entertainment not been so exempted.
