Remission
 
The State Government may, by general or special order remit in whole or in part, the tax payable under section 4A 1( in respect of any entertainment or class of entertainments) if they were satisfied that such remission is necessary, having regard to the locality, or the capacity of the hall, in which the exhibition is held, or any other sufficient cause.

1 Act No.12 of 1958 has substituted this for the words "in respect of any cinematograph exhibition or class of such exhibitions" w.e.f.01-10-1988.