Amendment status not verified — confirm the current text below against the official source.
Form of exemption under section 5(1).— Where exemption is given under clause (a), (b) or (c) of sub-section (1) of section 5 the Commissioner shall issue to the proprietor of the entertainment a certificate in Form “F” or, as the case may be, in Form “G” and the proprietor shall comply with the conditions stated therein. 11[27. Classes of Cinema Films qualified for exemption under section 5(3).—12[(1)] A. Cinema film which has been awarded the President’s Gold Medal or which the Government on a recommendation made by the Advisory Committee appointed by the Government for the purpose, considers as fulfilling an educational or social purpose of high order or as promoting the interests of the national integration campaign shall be qualified for exemption under section 5(3).”] 10 Substituted by (Amendment) Notification No. Fin(Rev)/2-4/part/11/75 dated 6-11-1975. The original rule 25 reads as follows: “ 25. Exemptions under section 5(1).— Any person claiming exemption, under sub-section (1) of section 5 from payment of the entertainment tax shall present an application for such exemption to the Commissioner ten clear days before the date of the entertainment. An application for exemption not presented before such period may, unless sufficient cause is shown for not making the application before ten days as aforesaid, be rejected”. 11 Substituted by (Second Amendment) Rules, 1971 (O. G., Series I No. 19 dt. 19-8-1971). The original rule 27 reads as follows: “ 27. Classes of cinema films qualified for exemption under section 5(3).— A cinema film which has been awarded President’s Gold Medal, or which the Government on a recommendation made by the Advisory Committee appointed by the Government for the purpose, considers as fulfilling an educational or social purpose, of a high order, shall be qualified for exemption under section 5(3)”. 12–13Renumbered and inserted by (Amendment) Rules, 1975 (O. G., Series I No. 44 dt. 29-1-1976). Manual of Goa Laws (Vol. II) – 153 – Entertainment Tax Act and Rules 13[(2) The Advisory Committee constituted for the purpose of sub-rule (1) shall consist of not more than five members. The term of the Committee shall be two years.] 14[28. Applications for exemption under section 5(3).— All applications for exemption under sub-section (3) of section 5 of the Act shall be made to the Government in Form ‘K’ and delivered in the office of the Commissioner not later than fifteen days before the date of the entertainment. An application, for exemption not presented before such period may, unless sufficient cause is shown for not making the application before fifteen days as aforesaid, be rejected.