Preamble
Tamil Nadu Entertainments Tax (Amendment) Act, 1977*
| [Tamil Nadu Act No. 8 of 1977]* | [19th September, 1977] |
An Act further to amend the Tamil Nadu Entertainments Tax Act, 1939.
Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-eighth Year of the Republic of India as follows:-
Section 1. Short title
1. Short title.- This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1977.
Section 2. Amendment of section 4-B, Tamil Nadu Act X of 1939
2. Amendment of section 4-B, Tamil Nadu Act X of 1939.- In section 4-B of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939), in sub-section (1), for clause (a), the following clauses shall be substituted, namely:-
"(a) five paise, where such payment does not exceed twenty-five paise;
(aa) ten paise, where such payment exceeds twenty-five paise but does not exceed one rupee;