Section 140
Theatre-tax.
The Delhi Municipal Corporation Act, 1957
About this Act
An Act to consolidate and amend the law relating to the Municipal Government of Delhi.
Save as otherwise provided in the Act, there shall be levied a tax (referred to in
this Act as theatre-tax) in respect of every cinema, theatre, circus, carnival and other place of
entertainment to which persons are ordinarily admitted on payment for performances or shows held or
conducted thereat, at such rates not exceeding those specified in the Fourth Schedule as 1[2[the Corporation]]
may determine:
Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied
(a) that the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or
(b) that the performance or show is of a wholly educational character; or
(c) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.
Provided that the theatre-tax shall not be levied in respect of any performance or show if the Commissioner is satisfied
(a) that the entire receipts from such performance or show will be devoted to philanthropic, religious or charitable purposes; or
(b) that the performance or show is of a wholly educational character; or
(c) that the performance or show is provided for partly educational or partly scientific purposes by a society not conducted or established for profit.
Notes
1. Subs. by Delhi Act 12 of 2011, s. 2 “the Corporation” (w.e.f. 13-1-2012).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).
2. Subs. by Act 10 of 2022, s. 2, for “a Corporation” (w.e.f. 22-5-2022).