Section 12 in Haryana Municipal Entertainment Duty Act, 2019
12. Entertainment exempt from payment of duty.
(1)No entertainment duty shall be levied on payment for admission to any entertainment where the Director is satisfied on application made in this behalf in such manner, as may be prescribed that the whole of the net proceeds of the entertainment shall be devoted to philanthropic, charitable, educational or scientific purposes which have been approved as such, by the Government.(2)The Director shall, however, satisfy himself on receipt of application made in this behalf that the whole of the net proceeds of the entertainment is to be devoted to the approved purpose for which exemption is sought.(3)Nothing in this Act shall apply to any entertainment provided by the staff or students, or both of an academic institution when the proceeds are intended for academic or charitable purposes.(4)The Government may, for promotion of peace and international goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainment from liability to pay duty under this Act.(5)No entertainment duty shall be levied on the following events and organizations, namely:-(i)Welfare of troops;(ii)District Relief Fund;(iii)Flag Day Fund;(iv)Red Cross Fund;(v)District Bharat Scouts and Guides Association;(vi)Welfare of the poor students of the school and its library;(vii)Prime Minister's Relief Fund;(viii)Haryana Defence and Security Relief Fund;(ix)Chief Minister's Relief Fund;(x)Hind Kusht Niwaran Sangh Fund;(xi)Child Welfare Fund;(xii)Fund for constructing stadium, auditoriums or playing grounds;(xiii)Welfare of Scheduled Castes/Tribes and Backward Classes;(xiv)Hospital Welfare Society;(xv)Care of Deaf, Dumb or Blind persons;(xvi)shows for exhibiting of news-reels, documentary films and other films, released and organized by the Public Relations Department, Haryana -(a)for students on the rolls of educational institutions;(b)for furtherance of public interest such as prohibition, promotion of communal harmony, dissemination of correct knowledge about laws of health, civics and causes of like nature;(xvii)all entertainments organized by the military authorities for the benefit of troops and their families;(xviii)all entertainments organized by the Deputy Commissioner and Superintendent of Police of a district or sub-divisional officer in charge of a sub-division, the net proceeds where of are intended to be utilized for -(a)District Relief Fund;(b)Chief Minister Haryana Relief Fund;(c)Prime Minister's Relief Fund;(d)Red Cross Fund;(e)National Defence Fund;(xix)all sports events organized by the organizations affiliated with the corresponding All India Organizations throughout the State;(xx)the amusement parks providing educational and recreational amusement to children on permanent basis set up after the commencement of this Act for a period of one year;(xxi)all circus shows;(xxii)the films exclusively produced by the Children Film Society of India meant for children.
