Section 6 in The Punjab Entertainments Tax (Cinematograph Shows) Act, 1954
6. [ Exemptions. [Substituted by Act No. 20 of 1994.]
(1)No entertainment tax shall be levied on a Public cinematograph exhibition where the Commissioner is satisfied on application made in this behalf in the prescribed manner that the whole of the net proceeds of the tax will be devoted to philanthropic, charitable, educational or scientific purposes which have been approved, as such by the State Government.(2)The State Government may, by a general or special order, exempt any show or class of shows or any proprietor or class of proprietors from liability to pay either whole or any portion of entertainment tax under this Act.]
