Amendment status not verified — confirm the current text below against the official source.
Where the State Government is satisfied that the whole of the net proceeds of an entertainment is devoted to philanthropic, religious or chari- table purposes, and that in calculating the net proceeds not more than twentyfive percent of the gross proceeds have been deducted on account of the expenses of the entertainment, it shall repay to the proprietor the amount of the entertainment tax and of the show tax paid in respect of the entertainment.