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(c) that the entertainment is provided by an institution not conducted for profit and established solely for the purposes of promoting public health or the interest of agriculture or a manufacturing industry, and which consists solely of an exhibition of articles which are of material interest in Connection with questions relating to public health or agriculture, or of the products of the industry for promoting the interests of which the institution exists or of the materials, machinery, appliances or foodstuffs used in the production of those products; or
(d) that the whole or the net proceeds of the entertainment is devoted to philanthropic, religious or charitable purposes.
(2) xxxx)
(3) xxxx)

7A. Power to exempt.- (1) Notwithstanding anything contained in the Act, the Government may, by general or special order and for reasons to be specified in such order, exempt from liability to tax-
(a) any entertainment or class of entertainments; or
(b) any or all of the entertainments provided in a place owned by the Government or a Corporation owned or controlled by the Government.
(2) Any local authority concerned shall be bound to comply with any order made by the Government under Sub-section (1).
(3) A local authority may with the previous sanction of the Government exempt any entertainment or class of entertainments not exempted under sub-section (1) from liability to the tax.

8. Manner of recovery of tax and fines under the Act.- (1) Any amount due on account of the entertainments tax may be recovered by the local authority in the same manner as any tax payable to the local authority.
(2) Any fine imposed under this Act or rules or bye-laws made hereunder shall be recovered in the manner provided in the Code of Criminal Procedure, 1898, for the recovery of fines and shall on recovery be paid to the local authority concerned to be applied for the general purposes of such authority.

9. Inspection by local authority. -(1) The Director of Municipal Administration or the Director of Panchayats or the Mayor of a Corporation or the "Chairperson of the municipality or President of the Village Panchayat) or any officer authorised by the "(Government) or the local authority concerned or any police officer authorised by the Government in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, with a view of seeing whether the provisions of this Act or any rules made thereunder are being complied with.
(2) If any person prevents or obstructs the entry of 16|any officer authorised by or under sub section (1), he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be liable on conviction before a Magistrate to a fine not exceeding two thousand rupees.
(3) Every officer authorised by or under sub-section (1) shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code.

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