(l) The eliltcrto.inmentc c o.x SllGLL n oc be cho.:cged ..... __ 011 payments for o.c:missiGr_ to o,ny cnterto.in· mo ri t; "There _t~........c.u._:'.,.,=:~ ::oomissioner is 6 (0.) the whole f ghe to.kines thereof are devoted to philnnthropic, religious re-charit~ble purposes without any cho.rc;e or: ·the takings f'or o.ny expenses of the entertainment; or
(b) the enterta.:nment io o~ 0. wholly educa tional ch0racter~ Or
(c) the entertainment is provided for partl3 educational or partly acientific pur poses by 0. society not conducted or est~blishod for profit. or ~(i)the entertainment is provided by 0. socie which is est.__..blished solely for the purpose of promoting the interests 0:
o.ny ir..d"l:.str;r including (1 P.J.O,nufncturi industry, or of agriculture or o.ny branch of any industry or o.gricultu~ or of ~ublich h03lth~ and which is J conducted or established for profit
(2) Where the ChLef Co~missioner is satisfied that tho w ho Le of/the not proceeds of nn entertainment are devoted to philnnthrop:
re ligious OJ_1 c ho.r-L tab 10 purposes and tho.
c::11culating the not proceeds not more th twenty-five percent. of tho gross proceE hove beon eeducted on account of tho e~ of the enterto.inmontp he sho.ll reply to proprietor the omount of the enterto.inrr tax paid in respect of tho ontortninmer
(3) The Chief Cor:lr:1isB icmer mo.y , by gonero.l speciol order for rensons to be record, exempt any entertainment ar closs ~ e toinments.from liability to the entert tax.