(1) No entertainment duty shall be levied on payment for admission to any entertainment where the Director is satisfied on application made in this behalf in such manner, as may be prescribed that the whole of the net proceeds of the entertainment shall be devoted to philanthropic, charitable, educational or scientific purposes which have been approved as such, by the Government.
(2) The Director shall, however, satisfy himself on receipt of application made in this behalf that the whole of the net proceeds of the entertainment is to be devoted to the approved purpose for which exemption is sought.
(3) Nothing in this Act shall apply to any entertainment provided by the staff or students, or both of an academic institution when the proceeds are intended for academic or charitable purposes.
(4) The Government may, for promotion of peace and international goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainment from liability to pay duty under this Act.
(5) No entertainment duty shall be levied on the following events and organizations, namely:-
(i) Welfare of troops;
(ii) District Relief Fund;
(iii) Flag Day Fund;
(iv) Red Cross Fund;
(v) District Bharat Scouts and Guides Association;
(vi) Welfare of the poor students of the school and its library;
Entertainment exempt from payment of duty.
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(vii) Prime Minister’s Relief Fund;
(viii) Haryana Defence and Security Relief Fund;
(ix) Chief Minister’s Relief Fund;
(x) Hind Kusht Niwaran Sangh Fund;
(xi) Child Welfare Fund;
(xii) Fund for constructing stadium, auditoriums or playing grounds;
(xiii) Welfare of Scheduled Castes/Tribes and Backward Classes;
(xiv) Hospital Welfare Society;
(xv) Care of Deaf, Dumb or Blind persons;
(xvi) shows for exhibiting of news-reels, documentary films and other films, released and organized by the Public Relations Department, Haryana-
(a) for students on the rolls of educational institutions;
(b) for furtherance of public interest such as prohibition, promotion of communal harmony, dissemination of correct knowledge about laws of health, civics and causes of like nature;
(xvii) all entertainments organized by the military authorities for the benefit of troops and their families;
(xviii) all entertainments organized by the Deputy Commissioner and Superintendent of Police of a district or sub-divisional officer in charge of a sub-division, the net proceeds where of are intended to be utilized for-
(a) District Relief Fund;
(b) Chief Minister Haryana Relief Fund;
(c) Prime Minister’s Relief Fund;
(d) Red Cross Fund;
(e) National Defence Fund;
(xix) all sports events organized by the organizations affiliated with the corresponding All India Organizations throughout the State;
(xx) the amusement parks providing educational and recreational amusement to children on permanent basis set up after the commencement of this Act for a period of one year;
(xxi) all circus shows;
(xxii) the films exclusively produced by the Children Film Society of India meant for children.
Appeal. 13. (1) Any person aggrieved by an order made by prescribed authority, may within a period of thirty days from the date of such order, in such manner, as may be prescribed, appeal to the Director or any other officer not below the rank of Deputy Director designated by the Director in this behalf:
Provided that no appeal shall be entertained by the appellate authority unless it is satisfied that the amount of duty due and the penalty imposed, if any, on the person has been paid:
Provided further that if the appellant authority is satisfied that the person is unable to pay the duty due or the penalty imposed, if any, or both, it may, for reasons to be recorded in writing, entertain the appeal without the duty or penalty or both having been paid.
(2) Subject to such procedure, as may be prescribed, the appellate authority may pass on appeal such orders, as it may deem fit.
Power of revision.
14. The Additional Chief Secretary to Government, Haryana or Principal Secretary to Government, Haryana, Urban Local Bodies Department, as the case may be or such other officer, as the Government may, by notification, appoint in this behalf, may, on his own motion or on application made within a period of sixty days from the date of order in such manner, as may be prescribed, call for the record of any proceedings or order of any authority subordinate to him for the purpose of satisfying himself as to the legality or propriety of such proceedings or order, and may pass such order in reference thereto, as he may deem fit:
Provided that such officer before deciding such application, may direct the applicant to deposit, in whole or in part, the amount of duty due and the penalty, if any, imposed under this Act.
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