Amendment status not verified — confirm the current text below against the official source.
Exemption under section 5(2) of the Act.— 15[(1) All soldiers, sailors and airmen serving in the defence forces of India, shall be exempt from Entertainment Tax, in the manner and to the extent as specified below, provided that a person claiming exemption under this Rule if he is in Mufti shall produce his Identity Card and a certificate in Form “J” annexed to these rules duly signed by an officer of his unit and not below the rank of a Junior Commissioned Officer: (a) When they visit a military cinema - full exemption. (b) When they visit any other cinema. (1) Full exemption, where the payment for admission does not exceed Rs. 2/-. 14 Substituted by (Amendment) Notification No. Fin (Rev.)/2-41/part/11/1975 dated 6-11-1975 (O. G., Series I No. 34 dt. 10-11-1975). The original rule 28 reads as follows: “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 and entered in the office of the Commissioner not later than ten 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”. 15 Substituted by (Amendment) Rules, 1968 (Govt. . G., Series I No. 26 dt. 25-9-69). The original rule 30 reads as follows: “30. Exemption under section 5(2) of the Act.— (1) Soldiers, sailors and other members of the Defence Forces of India in uniform shall be exempted from entertainment tax: (a) when they visit a military cinema,— full exemption; (b) when they visit any other cinema— (i) full exemption, where the payment for admission thereto does not exceed Rs. 2/-. (ii) exemption to the extent of 50 per cent of the entertainment tax, where the payment for admission exceeds Rs. 2/-”. Manual of Goa Laws (Vol. II) – 154 – Entertainment Tax Act and Rules (2) Exemption to the extent of 50 percent of the Entertainment Tax where the payment for admission exceeds Rs. 2/-.] (2) Tickets issued to the members of the Defence Forces of India in uniform, in the case of a cinema referred to in clause (b) of sub-rule (1) shall be special tickets in three parts and shall have shown upon each part the price of admission, the amount of tax payable, if any, and the total amount recoverable from the purchaser. (3) Subject to the provisions of sub-rule (2), the provisions of rule 9 and 17 shall, so far as may be, apply to tickets issued under this rule. Exemption.— A military cinema means a cinema which has been opened by the military or by military contractors or other persons at the requests of the military for the use of the Defence Forces of India.