Tamil Nadu Entertainments Tax (Amendment) Act, 1982*
| [Tamil Nadu Act No. 25 of 1982]* | [30th April, 1982] |
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-third Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, the 5th April, 1982, Part IV-Section 1, Pages 378-379.
* Received the assent of the Governor on the 21st April, 1982, first published in the Tamil Nadu Government Gazette Extraordinary on the 30th April, 1982 (Chithirai 17, Thunthubi Thiruvalluvar Aandu-2013).
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1982.
(2)(a) The provisions of this Act, except sections 14 and 15, shall come into force on such date as the State Government may, by notification, appoint.
(b) Sections 14 and 15 shall be deemed to have come into force on the 16th March, 1982.
2. Amendment of section 3, Tamil Nadu Act X of 1939.- In section 3 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act),-
(a) after clause (2), the following clause shall be inserted, namely:-
"(3) ‘complimentary ticket’ means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission.
Explanation.-For the purposes of this clause and clause (10), "pass" shall not include any authorisation given by the proprietor to a person who has to perform any duty inside any place of entertainment, or in connection with any entertainment or any duty imposed upon him by or under this Act or any other law, for admission to any entertainment without payment;";
(b) in clause (7),-
(i) in sub-clause (b), the word "and" at the end shall be omitted;
(ii) in sub-clause (c), the word "and" shall be added at the end;
(iii) after sub-clause (c), the following sub-clause shall be added, namely:-
"(d) any payment deemed to have been made under sub-section (1-A) of section 4 in respect of any taxable complimentary ticket;";
(c) after clause (9), the following clause shall be added, namely:-
"(10) ‘taxable complimentary ticket’ means any complimentary ticket issued in excess of ton complimentary tickets or of two per cent of the seating capacity of the place of entertainment, whichever is less,-
(a) for each entertainment, in the case of single ticket or pass; or
(b) for each season, in the case of season ticket or pass.
Explanation.-For the purpose of determining the taxable complimentary ticket under this clause, any fraction of a ticket shall be regarded as one ticket.".
3. Amendment of section 4, Tamil Nadu Act X of 1939.- In section 4 of the principal Act,-
(i) after sub-section (1), the following sub-section shall be inserted, namely:-
"(1-A) Notwithstanding anything contained in sub-section (1), there shall be levied and paid to the State Government (except as otherwise expressly provided in this Act), on every taxable complimentary ticket, entertainments tax at the appropriate rate specified in sub-section (1), as if full payment had been made for admission to the entertainment according to the class of seat or accomodation which the holder of such taxable complimentary ticket is entitled to occupy or use; and for the purposes of this Act and the Tamil Nadu Local Authorities ??? Act, 1961 (Tamil Nadu Act 52 of 1961), the ??? taxable complimentary ticket shall be ???".
(ii) in sub-section (2), after the expression "under sub-section (1)", the expression "or under sub-section (1-A)" shall be inserted.
4. Amendment of section 5, Tamil Nadu Act X of 1939.- ???
"(7) Notwithstanding anything contained in this section, in case where no show has been held in the theatre specified in column (2) of the Table under sub-section (1) continuously for the entire week, the prescribed authority shall, subject to such conditions as may be prescribed, remit the tax payable under this section as relates to the ??? concerned for that week during which no show has been held.
(8) Notwithstanding anything contained in this section, the option permitted under this section may fee withheld by the prescribed authority for such period as may be specified by the prescribed authority in case of violation of the conditions prescribed in regard to gross collection capacity and such violation occurs in tenor more occasions in the financial year.".
5. Amendment of section 6, Tamil Nadu Act X of 1939.- In sub-section (1) of section 6 of the principal Act, for the opening paragraph, the following paragraph shall be substituted, namely:-
"Save as otherwise provided in this Act, no person other than a person who has to perform any duty inside any place of entertainment, or in connection with any entertainment or any duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment except".
6. Amendment of section 7, Tamil Nadu Act X of 1939.- In sub-section (1) of section 7 of the principal Act, for the words "each person admitted on payment", the words "each person admitted or deemed to have been admitted on payment" shall be substituted.
7. Amendment of section 7-A, Tamil Nadu Act X of 1939.- In sub-section (1) of section 7-A of the principal Act, after the words "relating to payments for admission", the words "and all complimentary tickets" shall be inserted.
8. Amendment of section 7-B, Tamil Nadu Act X of 1939.- In section 7-B of the principal Act, in sub-section (3), for the expression "a penalty not exceeding one and a half times the tax so assessed or re-assessed", the expression "a penalty which shall not be less than fifty per cent but which shall not be more than one hundred and fifty per cent of the tax so assessed or re-assessed" shall be substituted.
9. Amendment of section 10-E Tamil Nadu Act X of 1939.- In section 10-E of the principal Act, after the words "or any other sum payable", the words "or the amount of assignment made" shall be inserted.
10. Insertion of new section 10-F, Tamil Nadu Act X of 1939.- After section 10-E of the principal Act, the following section shall be inserted, namely:-
"10-F. Penalty for belated payment.-It the tax assessed under this Act or any instalment thereof is not paid by any proprietor or any person from whom such tax is due within the time specified therefor in the notice of assessment, the proprietor or the person liable to pay such tax, shall pay by way of interest, in addition to the amount due, a sum equal to a sum calculated at the rate of two per cent of such amount for each month or part thereof after the date specified for its payment:
Provided that if the tax assessed under this Act is less than one hundred rupees, no interest shall be levied for a period of one month after the expiry of the time specified in the notice of assessment:
Provided further that where a proprietor or a person has preferred an appeal or revision against any order of ??? revision shall be postponed till the disposal of the appeal or revision, as the case may be, and shall be calculated on the amount that becomes due in accordance with the final order passed on the appeal or revision as if such amount had been the subject matter of the appeal or revision.".
11. Insertion of new section 12-C, Tamil Nadu Act X of 1939.- After section 12-B of the principal Act, the following section shall be inserted, namely:-
"12-C. Authorisation of manager or person in charge of any place of entertainment to appear before the prescribed authority.-Any person who intends to appear before any prescribed authority and any person who is acting as manager or person in charge of any place of entertainment shall be duly authorised by the proprietor, Partner, or permit-holder of the place of entertainment in such form and in such manner as may be prescribed.".
12. Amendment of section 14, Tamil Nadu Act X of 1939.- In section 14 of the principal Act, in sub-section(1),-
(i) in clause (b), the word "or" shall be added at the end;
(ii) after clause (b), the following clause shall be inserted, namely:-
"(c) the proprietor of any entertainment who, being liable to pay tax under section 5-A or section 5-B, or any person employed by him, admits more persons in any class of accommodation than that authorised by the licensing authority in the licence issued to such proprietor under the provisions of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955), and the rules made thereunder,";
(iii) after the expression "or sub-clause (ii) of clause (b)" the expression "or clause (c)" shall be inserted.
13. Amendment of section 16, Tamil Nadu Act X of 1939.- In sub-section (2) of section 16 of the principal Act, for clause (j), the following clause shall be substituted, namely:-
"(j) for the issue of passes by proprietors of entertainments for the admission of persons who have to perform any duty inside any place of entertainment, or in connection with any entertainment, or any duty imposed upon them by or under this Act or any other law: and"
14. Amendment of Schedule I, Tamil Nadu Act X of 1939.- In Schedule I to the principal Act,-
(i) in PART A,-
(a) under the heading "North Arcot district" after item 5, the following item shall be added, namely:-
"6. Ranipet.";
(b) under the heading "Chengalpattu district", after item 3, the following item shall be added, namely:-
"4. Madavaram.";
(c) the heading "Coimbatore district" and the entries thereunder shall be omitted;
(d) after the heading "Madurai district" and the entries relating thereto, the following heading and entries shall be inserted, namely:-
"Periyar district"
1. Bhavanisagar.
2. Dharapuram.
3. Sathyamangalam.";
(e) under the heading "Ramanathapuram district" after item 5, the following item shall be added, namely:-
"6. Devakottai.";
(f) under the heading "Thanjavur district" the following item shall be added, namely:-
"4. Sirkazi.";
(g) under the heading "Tiruchirappalli district", for the item "Manapparai" the following items shall be substituted, namely:-
"1. Manapparai.
2. Golden Rock.";
(h) under the heading "Tirunelveli district" after item 2, the following item shall be added, namely:-
"3. Sankarankoil.";
(ii) in PART B,-
(a) under the heading "North ???" item I shall be omitted.
(b) after thy heading "Madurai district" and the entries relating thereto, the following heading and entry shall be inserted, namely:-
"Periyar district"
Bhavani.;
(c) under the heading "Romanathapuram district" item 1 shall be omitted;
(d) under the ??? "Thanjavur district" the word "Sirkazhi" shall be omitted;
(e) under the heading "Tiruchirappalli district" item 1 shall be omitted;
(f) under the heading "Tirunelveli district", item 4 shall be omitted;
(g) the heading "Coimbatore district" and the entry relating thereto shall be omitted.
15. Amendment of Schedule II, Tamil Nadu Act X of 1939.- In Schedule II to the principal Act,-
(i) under the heading "Coimbatore district", items 1, 2, 4 to 7, 21, 22 and 28 shall be omitted;
(ii) after the heading "Nilgiris district" and the entries relating the etc., the following heading and entries shall be inserted, namely:-
Periyar district
1. Andhiyur.
2. P. Puliampatti.
3. Kavandapadi.
4. Veerappanchatram.
5. Kodumudi.
6. Kangayam.
7. Kasipalayam.
8. Nambiyur.
9. Vaniputhur.".