s 12 Exemption
*(1) The Minister of Finance may by order published in the Gazette exempt, subject to such conditions as he may deem fit to impose,— (a) any class of entertainments; and (b) in respect of the Federal Territories, any entertainment, from the payment of entertainments duty. (2) The State Authority may by order exempt, subject to such conditions as it may deem fit, any entertainment from the payment of the whole or any part of entertainments duty. (3) The Collector may exempt, subject to such conditions as he may deem fit, any entertainment in respect of which the total amount of entertainments duty payable will not in his opinion exceed two thousand ringgit from the payment of the said duty. *NOTE—All exemption orders purported to have been made under subsection 12(1) during the period between 3 May 1982 and the date of commencement of the Entertainments Duty (Amendment) Act 1991 [Act A800] are hereby validated and deemed to have been lawfully made, and all entertainments exempted from the payment of entertainments duty under such orders are hereby deemed to have been lawfully exempted pursuant to subsection 12(1) of this Act as amended by subsection 2(1) of Act A800, as if the said subsection 2(1) of Act A800 had been in force when the orders were made and Act A800 the entertainments were exempted.