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Exemption from theatre tax | UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959 | LAWGIST

UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959

1CORPORATION TAXATION

Exemption from theatre tax

§197

Summary

The theatre tax shall not be leviable in respect of—\br@s (a) any entertainment or amusement for admission to which no charge is made or only a nominal charge is made ;\br@s (b) any entertainment or amusement which is not open to the general public on payment ;\br@s (c) any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilized for a public charitable purpose.\br@s Explanation— For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.\br@s

The theatre tax shall not be leviable in respect of—\br@s (a) any entertainment or amusement for admission to which no charge is made or only a nominal charge is made ;\br@s (b) any entertainment or amusement which is not open to the general public on payment ;\br@s (c) any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilized for a public charitable purpose.\br@s Explanation— For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.\br@s

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