Amendment status not verified — confirm the current text below against the official source.
(1) Tite entertainments tax shall not be charged on payments for admission to a ny entertainment where the Provincia l Government is satisfied- (a) (h) that the whole of the takings tht>reof arc devoted to philanthropic, religious or charitable purposes wibthout any charge on the takings for any exp<'nscs of the entertainment ; or that the entertainment u of a wholly educational character (any question on that point to he determined in the case of difference by the Provincial Government m the Department of Education) ; or (c) that tht' entertainment is provided for partly educational or partly scientific purposts by a society, not conducted or established for profit ; or (d) that the entertainment is provided by a society which is established solely for the purpose of promoting the interest of the industry of agri- culture, or the manufacturing industry, or some branch thereof, or the pubHc health, and which is not conducted for profit, and consists solely of an exhibition of the products 0f the industry, or branch thereof~ for promoting the interests of which the society exists or of materials, machi- nery, appliances, or food-stuffs, used in the production of those products, or of articles which are or material interest in connection with fthe questions relating to the public health, as the case may be ; or (•) that the entertainment is provided by the manage- men~ of a Tea Estate tor the benefit or the Estate's labour force for which no charge for admission is made. (2) The Provincial Government may, by general or special order, exempt any entertainment or class of enter- tainments from liability to the entertainments tax. Refund~ in 9 Where the Provincial Government is satsficd that certain cir- the whole of the net proceeds or an entertainment are cu n~tances. devoted to philanthropic, religious or charitable purposes, and that in calculating the net proceeds not more than twenty-five per cent. of the gross proceeds have been deduct- ed on account of the expenses of the entertainment, they shall repay to the propnetor the amount of the entertain- ments tax paid in respect of the entertainment. llecuveries