Tamil Nadu Entertainments Tax (Amendment) Act, 1994*
| [Tamil Nadu Act No. 37 of 1994] | [28th June, 1994] |
An Act further to amend the Tamil Nadu Entertainments Tax Act, 1939
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-fifth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 28th June, 1994 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Amendment) Act, 1994.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 3.- In section 3 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act),-
(1) after clause (2), the following clauses shall be inserted, namely:-
"(2A) "antenna" means an apparatus which receives television signals which enable viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for television exhibition:
(2-B) "cable television" means a system organised for television exhibition by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder";
(2) in clause (4), for the words "on payment", the words "on payment or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or connection charges or any other charges collected in any manner whatsoever" shall be substituted;
(3) in clause (9), for the expression "Video Cassette Recorder under 1 the Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorders (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984) and includes", the expression "Video Cassette Recorder or through Cable Television Network under the Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorders and Cable Television Network (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984) or any person providing television exhibition and includes" shall be substituted;
(4) after clause (10), the following clause shall be added, namely:-
"(11) "television exhibition" means an exhibition with the and of any type of antenna with a cable network attached to it or cable television, of a film, or moving picture or series of moving pictures, by means of transmission of television signals by wire where subscribers' television sets at residential or non-residential place are linked by metallic coaxial cable or optic fibre cable to a central system called the head-end."
3. Amendment of sections 4-D, 5-D, 5-E and 5-F.- In sections 4-D, 5-D, 5-E and 5-F of the principal Act including the marginal headings thereto, for the expression "through Video Cassette Recorder" wherever it occurs, the expression "through Video Cassette Recorder'or through Cable Television Network" shall be substituted.
4. Insertion of new section 4-E.- After Motion 4-D of the principal Act, the following section shall be ??? namely:-
"??? (hereinafter referred to as the entertainments tax) ??? the amount collected by way of contribution or subscription or installation or connection charges, or any other charges collected in any manner whatsoever for television exhibition.
(2) The tax levied under sub-section (1) shall be reciverable from the proprietor.
(3) The provisions of this Act (other than sections 4, 4-B, 4-D, 5, 5-A, 5-B, 5-C, 5-D, 5-E, 5-F, 5-G, 6(1), 7 and 13) and the rules made thereunder shall, so far as may be, apply in relation to the tax payable under sub-section (1).".
5. Amendment of section 5-G.- In section 5-G of the principal Act,-
(1) in the marginal heading, for the expression "through Video Cassette Recorders", the expression "through Video Cassette Recorders or through Cable Television Network" shall be substituted;
(2) in sub-section (1),-
(a) for the expression "through Video Cassette Recorder at any place", the expression "through Video Cassette Recorder or through Cable Television Network at any place" shall be substituted;
(b) for the expression "through Video Cassette Recorders (Regulation) Act, 1984", the expression "through Video Cassette Recorders and Cable Television Network (Regulation) Act, 1984" shall be substituted.
6. Amendment of section 7-A.- In section 7-A of the principal Act,-
(1) in sub-section (1), after the words "all complimentary tickets", the words "or relating to collection of amount for television exhibition, as the case maybe" shall be inserted;
(2) in sub-section (3), for the expression "section 4", the expression "section 4 or section 4-E, as the case may be" shall be substituted.
7. Amendment of section 7-B.- In section 7-B of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "any payment for admission to any entertainment has escaped assessment to tax under section 4", the expression "any payment for admission to any entertainment or any amount collected for television exhibition has escaped assessment to tax under section 4 or section 4-E, as the case may be" shall be substituted;
(b) for the expression "exhibition under section 4", the expression "exhibition under section 4 or on such amount collected for television exhibition under section 4-L, as the case may be" shall be substituted;
(2) in sub-section (2),-
(a) for the expression "any cinematograph exhibition has been assessed at a rate lower than the rate at which it is assessable under section 4", the expression "any cinematograph exhibition or any amount collected for television exhibition has been assessed at a rate or amount lower than the rate or amount at which it is assessable under section 4 or section 4-E, as the case may be" shall be substituted;
(b) for the expression "exhibition under section 4", the expression "exhibition under section 4 or on such amount collected for television exhibition under section 4-E, as the case may be" shall be substituted.
8. Amendment of section 10.- In section 10 of the principal Act, in sub-section (1), for the expression "section 4", the expression "section 4 or section 4-E, as the case may be" shall be substituted.
9. Amendment of section 11.- In section 11 of the principal Act, after sub-section (3), the following Explanation shall be added; namely:-
"Explanation.-For the purposes of this section and section 12-C, "place of entertainment" in relation to television exhibition, shall mean the place from where such television exhibition is provided".