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:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 19th August, 1977, Part IV-Section 1, Page 18.
* Received the assent of the Governor on the 10th September, 1977, first published in the Tamil Nadu Government Gazette Extraordinary on the 19th September, 1977, (Purattasi 3, Pinkala (2008-Tiruvalluvar Andu)).
1. Short title.- This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1977.
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;