Tamil Nadu Entertainments Tax (Amendment) Act, 1981*
| [Tamil Nadu Act No. 20 of 1981]* | [25th March, 1981] |
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 Thirty-second Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 27th January, 1981, part IV-Section 1, page 8.
* Received the assent of the Governor on the 24th March, 1981, first published in the Tamil Nadu Government Gazette Extraordinary on the 25th March, 1981 (Panguni 12, Rowthiri-2012-Thiruvalluvar Aandu).
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1981.
(2)(i) Section 2 shall be deemed to have come into force on the 15th October, 1980;
(ii) Clause (i) of section 3 shall be deemed to have come into force on the 16th January, 1981; and
(iii) Clause (ii) of section 3 shall be deemed to have come into force on the 15th October, 1980.
2. Amendment of Schedule I, Tamil Nadu Act X of 1939.- In Schedule I to the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act),-
(a) in PART A,-
(i) under the heading "Thanjavur district" item 1 shall be omitted;
(ii) after the heading "Thanjavur district" and the entries relating thereto, the following heading and entry shall be inserted, namely:-
"Tiruchirappalli district-
Manapparai";
(b) in PART B, under the heading "Tiruchirappalli district" item 2 shall be omitted.
3. Amendment of Schedule II, Tamil Nadu Act X of 1939.- In Schedule II to the principal Act,-
(i) under the heading "South Argot district" after item 3, the following items shall be added, namely:-
"4. Kattumannarkoil
5. Portonovo";
(ii) under the heading "Coimbatore district" items 16, 23 and 24 shall be omitted.