State Act

The Maharashtra Municipal Corporations Act

148. Exemptions from theatre tax.— The theatre 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 ; 1[(d) any entertainment exempted by the Commissioner of Police, the District Magistrate or the State Government from the entertainment duty under the 2Bombay Entertainments Duty Act, 1923 (Bom. I of 1923).] Explanation.— For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.