Tamil Nadu Entertainments Tax (Amendment) Act, 1998*
| [Tamil Nadu Act No. 32 of 1998] | [7th September, 1998] |
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-ninth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 7th September, 1998 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, 1998.
(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 ??? 1939) (hereinafter referred to as the principal Act),-
(1) clause (2-A) shall be renumbered as clause (2-AA) and before clause (2-AA) as so renumbered, the following clause shall inserted, namely:-
"(2-A) "amusement" means any amusement, for which persons are required to make payment for admission to any amusement arcade or amusement park or theme park or the like by whatever name called;".
(2) in clause (4), after the expression "or any other charges collected in any manner whatsoever", the expression "or an amusement" shall be inserted:
(3) in clause (9), after the expression "or any person providing television exhibition", the expression "or any person providing amusement" shall be inserted.
3. Insertion of new section 4-F.- After section 4-E of the principal Act, the following section shall be inserted, namely:-
"4-F. Tax on amusement.-(1) Notwithstanding anything contained in section 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the entertainment tax), calculated at twenty per cent on each payment for admission to an amusement.
(2) The tax levied under sub-section (1) shall be recoverable 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) and (7) and the rules made thereunder shall so far as may be, apply in relation to the tax payable under sub-section (1).".
4. Amendment of section 7-A.- In section 7-A of the principal Act,-
(1) in sub-section (1), after the expression "television exhibition", the expression "or for amusement" shall be inserted:
(2) in sub-section (3), after the expression "section 4-E", the expression "or section 4-F" shall be inserted.
5. Amendment of section 7-B.- In section 7-B of the principal Act,-
(1) in sub-section (1),-
(a) for the expression "section 4 or section 4-E", the expression "section 4 or 4-E or 4-F or 5-A or 5-B" shall be substituted;
(b) for the expression "exhibition under section 4 or on such amount collected for television exhibition under section 4-E", the expression "exhibition under section 4 or 5-A or 5-B or on such amount collected for television exhibition under section 4-E or on such payment under section 4-F" shall be substituted.
(2) ???
(a) for the expression "section 4 or section 4-E", the expression "section 4 or 4-E or 4-F or 5-A or 5-B" shall be substituted;
(b) for the expression "exhibition under section 4 or on such amount collected for television exhibition under section 4-E", the expression "exhibition under section 4 or 5-A or 5-B or on such amount collected for television exhibition under section 4-E or on such payment under section 4-F" shall be substituted.
(3) for sub-section (3) excluding the proviso thereto, the following sub-section shall be substituted, namely:-
"(3) In making an assessment or reassessment under sub-section (1) or sub-section (2), as the case may be, the authority prescribed under sub-section (I) of section 7-A may, if it is satisfied that due to wilful mis-statement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay, by way of penally, in addition to the tax assessed or reassessed under sub-section (1) or sub-section (2), as the case may be a sum which shall be-
(a) fifty per cent of tax assessed or reassessed, if the tax paid as per the return, falls short of the tax assessed or reassessed by not more than ten per cent:
(b) one hundred per cent of tax assessed or reassessed, if the tax paid as per the return, falls short of the tax assessed or reassessed by more than ten per cent but not more than fifty per cent;
(c) one hundred and fifty per cent of tax assessed or reassessed, if the tax paid as per the return, falls short of the tax ??? by more than fifty per cent."
6. Amendment of section 10.- In section 10 of the principal Act, in sub-section (1), after the expression "section 4-E", the expression "or section 4-F" shall be inserted.
7. Amendment of section 13.- In section 13 of the principal Act, in sub-section (1), after the expression "section 4", the expression "and section 4-F" shall be inserted.
8. Amendment of section 14.- In section 14 of the principal Act, in sub-section (1),-
(1) in clause (c), the word "or" shall be added at the end;
(2) after clause (c), the following clause shall be inserted, namely:-
"(d) the proprietor of an entertainment or any person employed by him who collects any amount as price of admission in excess of the amount prescribed by the licensing authority under the provisions of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) and the rules made thereunder,";
(3) for the portion commencing with the words "shall, on conviction by a Magistrate" and ending with the words" one year and with fine", the following shall be substituted, namely:-
"shall, on conviction by a Magistrate,-
(i) in respect of each such offence falling under clause (a) or sub-clause (ii) of clause (b) or clause (c), be liable to a fine which may extend to one thousand rupees;
(ii) in respect of an offence falling under sub-clause (i) of clause (b) or clause (d), be punished with imprisonment of either description for a term which may extend to one year and with fine."