Amendment status not verified — confirm the current text below against the official source.
Save as otherwise provided in this Act, there shall be levied a tax preferred to in this Act as theatre-tax) in respect of every cinema, circus, theatre, carnival and other place of entertainments to which persons are ordinarily admitted on payment for performances or shows held or conducted thereat, at such rates not exceeding those specified in the Second Schedule: Provided that the theatre-tax shall not be levied in respect of any performance or 3how if the Commissioner is satisfied— (a) that the entire receipts from such perfor mance or show will be devoted to philanthropic, religious or charitable purposes ; or (b) that the performance c r show is of a wholly educational character ; or (e) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit. 114 (2) •‘The Corporation may by notification in the official gazette, from time to time, increase the rates specified in the Schedule. liability t» pay thoa« ' r e tax.