Section 86
Theatre-tax.
The New Delhi Municipal Council Act, 1994
About this Act
An Act to provide for the establishment of the New Delhi Municipal Council and for matters connected therewith or incidental thereto.
Save as otherwise provided in this 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 Third Schedule as the Council may
determine:
Provided that the theatre-tax shall not be levied in respect of any performance or show if the Chairperson 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 Chairperson 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.