The theatre tax shall not be leviable in respect of—\br @s (a) any entertainment or amusement for admission to which no charge is made or only a nominal charge is made ;\br @s (b) any entertainment or amusement which is not open to the general public on payment ;\br @s (c) any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilized for a public charitable purpose.\br @s Explanation— For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.\br @s
Section 197: Exemption from theatre tax
The Uttar Pradesh Municipal Corporation Act, 1959State Act of Uttar Pradesh · Act 2 of 1959
Where this provision sits
| Act | The Uttar Pradesh Municipal Corporation Act, 1959 |
|---|---|
| Section | 197 |
| Marginal note | Exemption from theatre tax |
| Jurisdiction | State of Uttar Pradesh |
| Status | In force as published by the source |
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