Delhi Municipal Corporation Act, 1957 · Chapter VIII: Taxation · Theatre-tax
Section 140: Theatre-tax
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 [[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.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 140
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