State Act
16
Section 16. Refunds in certain circumstances
The Mizoram Entertainment Tax Act, 2013
Act no. 4 of 20132013Repealed 1 July 2017Mizoram (State Act)
This Act was repealed on 1 July 2017 by the Mizoram Goods and Services Tax Act, 2017 (Act No. 6 of 2017), s.174(1)(ii); it may still apply to matters that began before then.
16. Refunds in certain circumstances: – 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.