Tamil Nadu Entertainments Tax (Second Amendment) Act, 1987*
| [Tamil Nadu Act No. 19 of 1987] | [4th June, 1987] |
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 Thirty-eighth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 4th June, 1987 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 (Second Amendment) Act, 1987.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 8, Tamil Nadu Act X of 1939.- In section 8 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act),-
(1) for the marginal heading, the following marginal heading shall be substituted, namely:-
"Power to exempt or remit tax."
(2) for sub-section (2), the following sub-sections shall be substituted, namely:-
"(2) The State Government may, subject to such conditions as they deem fit, by general or special order, exempt any entertainment or class of entertainments from liability to entertainments tax payable under this Act.
(3) The State, Government may, in such circumstances and subject to such conditions as may be prescribed, by order,-
(i) remit, whether prospectively or retrospectively, the whole or any part of entertainments tax payable under this Act in respect of any entertainment or class of entertainments or by any proprietor or class of proprietors or any person or class of persons liable to pay such tax, and
(ii) cancel or vary such order."
3. Amendment of section 10-F, Tamil Nadu Act X of 1939.- In section 10-F of the principal Act,-
(i) for the expression "If the tax assessed", the expression "If the tax assessed or the tax that has become payable" shall be substituted;
(ii) in the first proviso, for the expression "if the tax assessed", the expression "if the tax assessed or the tax that has become payable" shall be substituted.