State Act
148
Section 148. Exemptions from theatre tax.
The Gujarat Provincial Municipal Corporations Act, 1949
Act no. 59 of 19491949In forceGujarat (State Act)
148. The theater tax shall not be leviable in respect of— (a) any entertainment or amusement for admission to which no charge is made or only a nominal charge is made; (b) any entertainment or amusement which is not open to the general public on payment; (c) any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilised for a public charitable purpose. Explanation.—For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.