.....is provided by a society which is established solely for the purpose of promoting the interest of the industry or agriculture, or the manufacturing industry, or some branch thereof, or the public health, and which is not conducted for profit, and consists solely of an exhibition of the products of the industry, or branch thereof. for promoting the interests of which the society exist or of materials, machinery, appliances, or food- stuffs, used in the production of those products, '; or of articles which are of material interest in connection with the questions relating to the publichealth, as the case may be, or (e) that the entertainment is provided by the management a tea estate for the benefit of estate's labor force for which no charge for admission is made. (2) The State Government may by general or special order exempt any entertainment or class of entertainments from 1iablity to the entertainments tax, (3) Notwithstanding anything contained in the Act, the State Government may, by general or special order and subject to such conditions s may be specified in the order, exempt any class of persons from the liability to the entertainment tax under the Act.....
List Judgments citing this section.....prejudice to the validity of anything previously done tinder that rule.] 4. Burden of proof- If any question arises with reference to this Act or any rule made thereunder, whether any person is or is not a foreigner, or is or is not a foreigner of a particular class or description, the onus of proving that such person is not a foreigner or is not a foreigner of such particular class or description, as the case may be, shall, not withstanding anything contained in the Indian Evidence Act, 1872 (1 of 1872 ) lie upon such person. 5. Penalties- Any person who contravenes, or attempts to contravene, or fails to comply with, any provision of any rule made under this Act shall be punished, if a foreigner, with imprisonment for a term which may extend to one year or with fine which may extend to one thousand rupees or with both, or if not a foreigner, with fine which may extend to five hundred rupees. 6. Power to exempt from application of Act- The Central Government may, by order 1, declare that any or all of the provisions of the rules made under this Act shall not apply, or shall apply only with such modifications or subject to such conditions as may be specified in.....
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