State Act
197
Section 197. exemption from theatre tax
THE UTTAR PRADESH MUNICIPAL CORPORATION ACT, 1959
Act no. 2 of 19591959In forceUttarakhand (State Act)
197- 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 utilized 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.