Tamil Nadu Entertainments Tax (Amendment) Act, 2001*
| [Tamil Nadu Act No. 21 of 2001] | [25th September, 2001] |
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 Fifty-second Year of the Republic of India as follows:-
* Received the assent of the Governor on the 25th September, 2001 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, 2001.
(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) in clause (4), after the expression "an amusement", the expression "or a recreation parlour where a game such as bowling, billiards, snooker or the like is provided" shall be inserted;
(2) in clause (9), after the expression "or any person providing amusement", the expression "or any person providing recreation parlour" shall be inserted;
(3) after clause (9), the following clause shall be inserted, namely:-
"(9-A) "recreation parlour" means any place where a game such as bowling, billiards, snooker, or the like by whatever name called is provided, for which persons are required to make payment for admission or participation;".
3. Insertion of new section 4-G.- After section 4-F of the principal Act, the following section shall be inserted, namely:-
"4-G. Tax on recreation parlour.-
(1) Notwithstanding any thing ??? in section 7, (here 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 to the recreation parlour.
(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, 4-F, 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).".
4. Amendment of section 4-EE.- In section 4-EE of the principal Act, after the expression "4-F", the expression "4-G" shall be inserted;.
5. Amendment of section 7-A.- In section 7-A of the principal Act,-
(1) in sub-section (1), after the expression "amusement", the expression "or recreation parlour" shall be inserted;
(2) in sub-section (3), after the expression "section 4-F", the expression "or section 4-G" shall be inserted;
6. Amendment of section 7-B.- In section 7-B of the principal Act,-
(1) In sub-section (1),-
(a) for the expression "4-F", the expression "4-F or 4-G" shall be substituted;
(b) after the expression "section 4-F", the expression "or on such payment for recreation parlour under section 4-G" shall be inserted;
(2) in sub-section (2),-
(a) for the expression "4-F", the expression "4-F or 4-G" shall be substituted;
(b) after the expression "under section 4-F", the expression "or on such payment for recreation parlour under section 4-G" shall be inserted.
7. Amendment of section 10.- In section 10 of the principal Act, in sub-section (1), after the expression "section 4-F", the expression "or section 4-G" shall be inserted.