Tamil Nadu Entertainments Tax (Amendment) Act, 2003*
| [Tamil Nadu Act No. 2 of 2003] | [17th February, 2003] |
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-fourth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 17th February, 2003 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, 2003.
(2) It shall be deemed to have come into force on the 31st day of December, 2002.
2. Amendment of section 4-F.- In Section 4-F of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the Principal Act), in sub-section (1), for the expression "twenty per cent", the expression "ten per cent" shall be substituted.
3. Repeal and saving.- (1) The Tamil Nadu Entertainments Tax (Amendment) Ordinance, 2002 (Tamil Nadu Ordinance 14 of 2002) is hereby repealed.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.