CourtMesh

Section 12: Entertainments exempted from payment of duty

The Himachal Pradesh Entertainments Duty Act, 1968State Act of Himachal Pradesh · Act 12 of 1968

(1) No entertainments duty shall be levied on payment for admission to any entertainment where the Commissioner is satisfied on application made in this behalf in the prescribed manner that the whole of the net proceeds of the entertainment will be devoted to philanthropic, charitable, educational or scientific purposes which have been approved as such by the Government.

(2) 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.

(3) The Government may, for promotion of peace and international good will or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of

1. Sub-section (3) added vide H.P. Act No. 13 of 1999.

THE HIMACHAL PRADESH ENTERTAINMENTS DUTY ACT, 1968 10 entertainments from liability to pay duty under this Act.

Where this provision sits

ActThe Himachal Pradesh Entertainments Duty Act, 1968
Section12
Marginal noteEntertainments exempted from payment of duty
JurisdictionState of Himachal Pradesh
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Himachal Pradesh Entertainments Duty Act, 1968 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.