Tamil Nadu Entertainments Tax (Amendment) Amendment Act, 1998*
| [Tamil Nadu Act No. 46 of 1998] | [22nd December, 1998] |
An Act to amend the Tamil Nadu Entertainments Tax (Amendment) Act, 1998
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 22nd December, 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) Amendment Act, 1998
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 1.- In section 1 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (???) (hereinafter referred to as the Amendment Act), for sub-section (2), the following sub-section shall be substituted, namely:-
"(2)(a) Sections 2, 3, 4, 6 and 7 shall be deemed to have come into force on the 1st day of April, 1998;
(b) Sections 5 and 8 shall come into force at once."
3. Amendment of section 8.- In section 8 of the Amendment Act, for clause (3), the following clause shall be substituted, namely
"(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) or clause (d), 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), be punished with imprisonment of either description for a term which may extend to one year and with fine."