Where the State Government is satisfied that the whole of the net proceeds of an entertainment are devoted to philanthropic, religious or charitable purposes, and in calculating the net proceeds not more than twenty five per cent of the gross proceeds have been deducted on account of the expenses of the entertainment, they shall repay to the proprietor the amount of the entertainments tax paid in respect of the entertainment.
Section 16: Refunds in certain circumstances
The Mizoram Entertainment Tax Act, 2013State Act of Mizoram · Act 4 of 2013
Where this provision sits
| Act | The Mizoram Entertainment Tax Act, 2013 |
|---|---|
| Section | 16 |
| Marginal note | Refunds in certain circumstances |
| Jurisdiction | State of Mizoram |
| Status | In force as published by the source |
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