Tamil nadu act 001 of 1983 : Tamil Nadu Entertainments Tax (Amendment) Act, 1983

Preamble

Tamil Nadu Entertainments Tax (Amendment) Act, 1983^*

[Tamil Nadu Act No. 1 of 1983]^*

[25th February, 1983]

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-fourth Year of the Republic of India as follows:-

* For Statement of Objects and Reasons, see Tami Nadu Government Gazette Extraordinary, dated the 1st February, 1983, Part IV-section 1, page 33.

* Received the assent of the Governor on the 23rd February, 1983, first published in the Tamil Nadu Government Gazette Extraordinary on the 25th February, 1983 (Masi 13, Thunthubi, Thiruvalluvar Aandu-2014).

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1983.

(2) It shall be deemed to have come into force on the 15th November, 1982.

Section 2. Amendment of section 5-A, Tamil Nadu Act X of 1939

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 sub-section (1),-

(i) for the Table, the following Table shall be substituted, namely:-

"THE TABLE

Local areas.	Theatres.	Rate of tax for every show.
(1)	(2)	(3)
(a) Municipalities, Selection Grade.	(i) Permanent and semipermanent theatres	36 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	26 per cent of the gross collection capacity for every show.
(b) Municipalities, First Grade.	(i) Permanent and semi-permanent theatres.	35 per cent of the gross collection capacity for every show.
	(ii) temporary (touring) and open air theatres.	25 per cent of the gross collection capacity for every show.
(c) Municipalities, Second Grade.	(i) Permanent and semi-permanent theatres.	31 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	24 per cent of the gross collection capacity for every show.
(d) Municipalities, Third Grade.	(i) Permanent and semi-permanent theatres.	28 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	23 percent of the gross collection capacity for every show.
(e) Selection Grade Panchayat towns.	(i) Permanent and semi-permanent theatres.	27 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	22 per cent of the gross collection capacity for every show.
(f) Other Panchayat towns.	(i) Permanent and semi-permanent theatres.	25 percent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	21 per cent of the gross collection capacity for every show.
(g) Panchayat villages.	(i) Permanent and semi-permanent theatres.	22 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	20 per cent of the gross collection capacity for every show.
(h) Townships (Municipal).	(i) Permanent and semi-permanent theatres.	28 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	23 per cent of the gross collection capacity for every show.
(i) Townships (Panchayat).	(i) Permanent and semi-permanent theatres.	25 per cent of the gross collection capacity for every show.
	(ii) Temporary (touring) and open air theatres.	21 per cent of the gross collection capacity for every show.";

(ii) for Explanation II, the following Explanation shall be substituted, namely:-

"Explanation II.-For the purposes of this section and of section 5-B,-

(i) "Municipalities, Selection Grade" means the Municipalities specified in Part A of Schedule I;

(ii) "Municipalities, First Grade" means the Municipalities specified in Part B of Schedule I;

(iii) "Municipalities, Second Grade" means the Municipalities specified in Part C of Schedule I;

(iv) "Municipalities, Third Grade" means the Municipalities specified in Part D of Schedule I;

(v) "Selection Grade Panchayat towns" means the Selection Grade Panchayat town specified in Schedule II;

(vi) "Townships (Municipal)" means the townships specified in Part A of Schedule III;

(vii) "Townships (Panchayat)" means the townships specified in Part B of Schedule III.".

Section 3. Amendment of section 5-B, Tamil Nadu Act X of 1939

3. Amendment of section 5-B, Tamil Nadu Act X of 1939.- In section 5-B of the principal Act, for the Table under sub-section (I), the following Table shall be substituted, namely:-

"THE TABLE

Local areas.	Theatres.	Amount of tax.
(1)	(2)	(3)
(a) Municipalities, Selection Grade.	(i) Permanent and semi-permanent theatres.	31 per cent of the gross collection capacity for a show multiplied by 23.
	(ii) Temporary (touring) theatres.	21 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres.	21 per cent of the gross collection capacity for a show multiplied by 12.
(b) Municipalities, First Grade.	(i) Permanent and semi-permanent theatres.	30 per cent of the gross collection capacity for a show multiplied by 21.
	(ii) Temporary (touring) theatres.	20 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres.	20 per cent of the gross collection capacity for a show multiplied by 12.
(c) Municipalities, Second Grade.	(i) Permanent and semi-permanent theatres.	26 per cent of the gross collection capacity for a show multiplied by 21.
	(ii) Temporary (touring) theatres	19 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres.	19 per cent of the gross collection capacity for a show multiplied by 12.
(d) Municipalities, Third Grade.	(i) Permanent and semi-permanent theatres	23 per cent of the gross collection capacity for a show multiplied by 21.
	(ii) Temporary (touring) theatres	18 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres.	18 per cent of the gross collection capacity for a show multiplied by 12.
(e) Selection Grade Panchayat towns.	(i) Permanent and semi-permanent theatres	22 per cent of the gross collection capacity for a show multiplied by 17.
	(ii) Temporary (touring) theatres.	17 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatre.	17 per cent of the gross collection capacity for a show multiplied by 12.
(f) Other Panchayat towns.	(i) Permanent and semi-permanent theatres.	20 per cent of the gross collection capacity for a show multiplied by 17.
	(ii) Temporary (touring) theatres.	16 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres	16 per cent of the gross collection capacity for a show multiplied by 12.
(g) Panchayat villages.	(i) Permanent and semi-permanent theatres.	17 per cent of the gross collection capacity for a show multiplied by 16.
	(ii) Temporary (touring) theatres.	15 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres.	15 per cent of the gross collection capacity for a show multiplied by 12.
(h) Townships (Municipal).	(i) Permanent and semi-permanent theatres	23 per cent of the gross collection capacity for a show multiplied by 21.
	(ii) Temporary (touring) theatres.	18 per cent of the gross collection capacity for a show multiplied by 14.
	(iii) Open air theatres.	18 per cent of the gross collection capacity for a show multiplied by 12.
(i) Townships (Panchayat).	(i) Permanent and semi-permanent theatres	20 per cent of the gross collection capacity for a show multiplied by 17.
	(ii) Temporary (touring) theatres	16 per cent of the gross collection capacity for a show multiplied by 14,
	(iii) Open air theatres.	16 per cent of the gross collection capacity for a show multiplied by 12.".

Section 4. Amendment of Schedule I, Tamil Nadu X of 1939

4. Amendment of Schedule I, Tamil Nadu X of 1939.- In Schedule I to the principal Act Part A and Part B shall be re-lettered as Part C and Part D respectively and before the said Parts as so re-lettered, the following Part shall be inserted, namely:-

"PART A

Municipalities-Selection Grade

Coimbatore district:

1. Pollachi.

2. Thiruppur.

Kanyakumari district:

Nagercoil.

Madurai district:

Dindigul.

Nilgiris district:

Uthagamandalam.

Thanjavur district:

1. Kumbakonam.

2. Thanjavur.

Tirunelveli district:

1. Tirunelveli.

2. Tuticorin.

PART B

Municipalities-First Grade

North Arcot district:

1. Gudiyatham.

2. Tiruppathur.

3. Thiruvannamalai.

South Arcot district:

1. Chidambaram.

2. Cuddalore.

3. Villupuram.

Chengalpattu district:

1. Kancheepuram.

2. Alandur.

3. Tambaram.

4. Thiruvottiyur.

Coimbatore district:

1. Udumalaipettai.

2. Mettupalayam.

Madurai district

Palani.

Nilgiris district:

Coonoor.

Periyar district:

Gobichettipalayam.

Pudukkottai district:

Pudukkottai.

Ramartathcpuram district:

1. Aruppukottai.

2. Karaikudi.

3. Rajapalayam.

4. Sivakasi.

5. Virudhunagar.

Salem district:

Athoor.

Thanjavur district:

1. Mailadnthurai.

2. Mannargudi.

3. Nagapattinam.

4. Thiruvarur.

Tiruchirappalli district:

1. Karur.

2. Shrirangam

Tirunelveli district:

Palayamfcottai.".

Section 5. Addition of new Schedule III in Tamil Nadu Act X of 1939

5. Addition of new Schedule III in Tamil Nadu Act X of 1939.- After Schedule II to the principal Act, the following Schedule shall be added, namely:-

"SCHEDULE III

See Explanation II to section 5-A (i)

PART A

Townships (Municipal)

Chengalpattu district:

1. Ambattur.

2. Avadi.

3. Kathivakkam.

4. Madhavaram.

Madurai district:

Kodaikanal.

Periyar district:

Bhavanisagar.

Salem district:

Mettur.

Tirunelveli district:

Courtallam.

PART B

Townships (Panchayat)

South Arcot district:

Annamalai Nagar.

Chengalpattu district:

1. Mamallapuram.

2. Thiruvorkadu.

Coimbatore district:

1. Valparai.

2. Madukkarai.

Kanyakumari district:

Kanyakumari.

Madurai district:

1. Harveypatti.

2. Highways.

Nilgiris district:

Aravankadu.

Ramanathapuram district:

Rameswaram.

Salem district:

Yercaud.

Tirurtelveli district:

1. Sankar Nagar.

2. Manimuthar.".

Section 6. Repeal and saving

6. Repeal and saving.- (1) The Tamil Nadu Entertainments Tax (Third Amendment) Ordinance, 1982 (Tamil Nadu Ordinance 11 of 1982) is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.