Tamil Nadu Entertainments Tax (Amendment) Act, 1979*
| [Tamil Nadu Act No. 31 of 1979]* | [29th May, 1979] |
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 Thirtieth Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 25th April, 1979, Part IV-Section 1, Pages 274-275.
* Received the assent of the Governor on the 28th May, 1979, first published in the Tamil Nadu Government Gazette Extraordinary on the 29th May, 1979 (Vaikasi 15, Chitharthi (2010-Tiruvalluvar Andu)).
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1979.
(2) Sections 2, 3 and sub-clause (b) of clause (iv) of section 6 shall be deemed to have come into force on the 26th December, 1977.
2. Amendment of section 5-A, Tamil Nadu Act X of 1939.- In the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act), in section 5-A, in column (2) of the Table under sub-section (1), for the expression "(ii) Temporary (touring) theatre" wherever it occurs, the expression "(ii) Temporary (touring) theatre and open-air theatre" shall be substituted.
3. Amendment of section 5-B, Tamil Nadu Act X of 1939.- In section 5-B of the principal Act, in the Table under sub-section (1),-
(i) after the entries in columns (2) and (3) against item (a), the following entries shall respectively be added, namely:-
| "(iii) Open-air theatre. | 19 per cent of the gross collection capacity for a show multiplied by 12."; |
(ii) after the entries in columns (2) and (3) against item (b), the following entries shall respectively be added, namely:-
| "(iii) Open-air theatre | .. | 18 per cent of the gross collection capacity for a show multiplied by 12."; |
(iii) after the entries in columns (2) and (3) against item (c), the following entries shall respectively be added, namely:-
| "(iii) Open-air theatre | .. | 17 per cent of the gross collection capacity for a show multiplied by 12."; |
(iv) after the entries in columns (2) and (3) against item (d), the following entries shall respectively be added, namely
| "(iii) Open-air theatre | .. | 16 per cent of the gross collection capacity for a show multiplied by 12."; |
(v) after the entries in columns (2) and (3) against item (e), the following entries shall respectively be added, namely:-
| "(iii) Open-air theatre | .. | 15 per cent of the gross collection capacity for a show multiplied by 12.". |
4. Amendment of section 16-A, Tamil Nadu Act X of 1939.- In section 16-A of the principal Act, in sub-section (1), for the expression "amend any of the Schedules", the expression "amend prospectively or retrospectively any of the Schedules" shall be substituted.
5. Amendment of schedule I, Tamil Nadu Act X of 1939.- In Schedule I to the principal Act,-
(a) in PART A,-
(i) under the heading "Coimbatore district" for items 2 and 3, the following item shall be substituted, namely:-
"2. Bhavanisagar."
(ii) under the heading "Thanjavur district.", item 3 shall be omitted;
(b) in PART B,-
(i) under the heading "North Arcot district.", after item 2, the following item shall be added, namely:-
"3. Thiruvettipuram.";
(ii) under the heading "Madurai district" for the item "Chinnamanur", the following items shall be substituted, namely:-
"1. Chinnamanur.
2. Melur.";
(iii) under the heading "Salem district." after item 2, the following item shall be added, namely:-
"3. Kumarapalayam.";
(iv) after the heading "Tirunelveli district." and the entries relating thereto, the following heading and entry shall be added, namely:-
"Coimbatore district.
Bhavani.".
6. Amendment of Schedule II, Tamil Nadu Act X of 1939.- In Schedule II to the principal Act,-
(i) under the heading "North Arcot district.", item 1 shall be omitted;
(ii) under the heading "Chengalpattu district.",-
(a) items 2, 6 and 7 shall be omitted;
(b) after item 8, the following item shall be added, namely:-
"9. Kunrathur.";
(iii) under the heading "Coimbatore district.", item 3 shall be omitted;
(iv) under the heading "Madurai district.",-
(a) item 10 shall be omitted;
(b) after item 12, the following item shall be added, namely
"13. Avaniapuram";
(v) under the heading "Salem district.", item 2 shall be omitted;
(vi) under the heading "Tiruchirappalli district.", after item 8, the following item shall be added, namely:-
"9. Punjaipugalur"
7. Adjustment of tax collected under Tamil Nadu Act X of 1939.- Any amount collected or purporting to have been collected from any person in respect of cinematograph exhibitions held in the open air theatres under the provisions of section 5-A or 5-B of the principal Act at any time after the 26th December, 1977 and before the date of the publication of this Act in the Tamil Nadu Government Gazette, shall be adjusted towards the tax due from such person under the said section 5-A or 5-B of the principal Act as amended by this Act and if on such adjustment the amount is in excess of the tax due from such person under the said section 5-A or 5-B of the principal Act as amended by this Act, such excess, or if no such adjustment be made, such amount, shall be refunded to the person concerned.
8. Validation of levy, assessment and collection of certain taxes.- Notwithstanding anything contained in the principal Act or in any judgment, decree or order of any court or other authority, no assessment, re-assessment, levy or collection of any tax made or purporting to have been made under the provisions of section 5-A or section 5-B of the principal Act at any time after the 26th December, 1977 and before the date of the publication of this Act in the Tamil Nadu Government Gazette, shall be deemed to be invalid or ever to have been invalid on the ground only that such assessment, re-assessment, levy or collection was not in accordance with law and such tax assessed, re-assessed, levied or collected or purporting to have been assessed, re-assessed, levied or collected shall, for all purposes, be deemed to be and always to have been validly assessed, re-assessed, levied or collected, and accordingly-
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State Government or by any other authority in connection with the assessment, re-assessment, levy or collection of such tax shall, for all purposes, be deemed to be, and to have always been, done or taken in accordance with law;
(b) no suit or other proceeding shall be maintained or continued in any Court against the State Government or any person or authority whatsoever for the refund of any tax so paid; and
(c) no Court shall enforce any decree or order directing the refund of any tax so paid.