Tamil Nadu Entertainments Tax (Amendment) Act, 1997*
| [Tamil Nadu Act No. 38 of 1997] | [17th May, 1997] |
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-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 17th May, 1997 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, 1997.
(2)(a) Sections 2 and 3 shall come into force on such date as the State Government may, by notification, appoint.
(b) Section 4 in so far as it relates to Keeranur Panchayat town shall be deemed to have come into force on the 7th day of August, 1984 and so far as it relates to Karambakudi Panchayat town it shall be deemed to have come into force on the 12th day of December, 1989.
2. Amendment of section 4-E.- In section 4-E of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act of 1939) (hereinafter referred to as the principal Act) for sub-section (1), the following sub-section shall be substituted, namely:-
"(1) Notwithstanding anything contained in sections 4 and 7, there shall be levied and paid to ??? Government a tax (hereinafter referred to as the entertainments tax) calculated at the following rates per month for every connection for television exhibition, namely:-
| (i) Within the limits of the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, ???, Salem or in any other Corporation that may be constituted under any law for the time being in force; | Twenty rupees. |
| (ii) Within the limits of Municipalities constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); | Fifteen rupees. |
| (iii) Within the limits of ??? Townships and Town Panchayats constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or in the Village Panchayats constituted under the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994). | Ten rupees". |
3. Amendment of section 13.- In section 4 of the principal Act, in sub-section (1)-
(i) for the expression "Thirty per cent", the expression "Ten per cent", shall be substituted;
(ii) for the expression "seventy per cent" in three place where it occurs, the expression "ninety per cent" shall be substituted;
4. Amendment of section II.- In Schedule II to the principal Act, under the heading "Pudukkottai District", after item "3. Illupur", the following items shall be added, namely:-
"4. Keeranur;
5. Karambakudi".