Section 11 in The Jammu and Kashmir Entertainments Duty Act, 1959
11. Entertainments and persons exempted from payment of Duty.
(1)No entertainments duty shall be levied on payment for admission to any entertainment where the Commissioner is satisfied on application made in this behalf in the prescribed manner that the whole of the net proceeds of the entertainment will be devoted to philanthropic, charitable, religious, educational or scientific purposes which have been approved as such by the Government.(2)Nothing in this Act shall apply to any entertainment provided by the staff, or students, or both, of academic institutions, when the proceeds as intended for academic or charitable purpose.(3)[The Government may, by notification in the Government Gazette, exempt any entertainment or class of entertainments or any class of persons from liability to pay duty under this Act.] [Sub-section (3) substituted by Act XXXV of 1963.](4)The shows which are of a purely causal nature and where the rate of tickets is below 12 N. P. are exempt from entertainment duty.
