Tamil Nadu Entertainments Tax (Second Amendment) Act, 1991*
| [Tamil Nadu Act No. 2 of 1991] | [2nd February, 1991] |
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-first Year of the Republic of India as follows:-
* Received the assent of the Governor on the 2nd February, 1991 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, 1991.
(2) It shall come into force on the 4th day of February, 1991.
2. Amendment of lection 5-A.- In section 5-A 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 Table before Explanation I, the following Table shall be substituted, namely:-
"THE TABLE
| Local areas. | Theatres. | Rate of tax for every show. |
| (1) | (2) | (3) |
| (a) Municipality Selection Grade | (i) Permanent and semi-permanent theatre. | 30 per cent of the gross collection capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 23 per cent of the gross collection capacity for every show. | |
| (b) Municipalities, First Grade | (i) Permanent and semi-permanent theatres. | 29 per cent of the gross, collection capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 22 per cent of the gross collection capacity for every show. | |
| (c) Municipalities, Second Grade | (i) Permanent and semi-permanent theatres. | 20 per cent of the gross collection capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 20 per cent of the gross collection capacity for every show. | |
| (d) Municipalities, Third Grade | (i) Permanent and semi-permanent theatres. | 23 per cent of the gross collecting capacity or every show. |
| (ii) Temporary (touring) and open air theatres. | 23 per cent of the gross collected capacity for every show. | |
| (e) Selection Grade Panchayat towns | (i) Permanent and semi-permanent theatres. | 23 per cent of the gross collect capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 18 per cent of the gross collect capacity for every show. | |
| (f) Other Panchayat towns | (i) Permanent and semi-permanent theatres. | 22 per cent of the gross collect capacity for every show. |
| (ii) Temporary of (touring) and open air theatres | 17 per cent of the gross collect capacity for every show. | |
| (g) Panchayat villages | (i) Permanent and semi-permanent theatres. | 18 per cent of the gross collect capacity for every, show. |
| (ii) Temporary (touring) and open air theatres | 16 per cent of the gross collection capacity for every show. | |
| (h) Townships (Municipal) | (i) Permanent and semi-permanent theatres. | 23 per cent of the gross collection capacity for every show. |
| (ii) Temporary (touching) and open air theatres | 19 per cent of the gross collection capacity for every show. | |
| (i) Townships (Panchayat) | (i) Permanent and semi-permanent theatres. | 22 per cent of the gross collection capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity of every show". |
3. Amendment of section 5-B.- In Section 5-B of the principal Act, in sub-section (1), for the Table the following Table shall be substituted, namely:-
"THE TABLE
| Local areas. | Theatres. | Amount of tax. |
| (1) | (2) | (3) |
| (a) Municipality Selection Grade | (i) Permanent and semi-permanent theatre. | 26 per cent of the gross collection capacity for a show multiplied by 23. |
| (ii) Temporary (touring) and theatres. | 18 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 18 per cent the gross collection capacity for a show multiplied 12. | |
| (b) Municipalities, Second Grade | (i) Permanent and semi-permanent theatres. | 25 per cent of the gross, collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 17 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 17 per cent the gross collection capacity for a show multiplied by 12. | |
| (c) Municipalities, Second Grade | (i) Permanent and semi-permanent theatres. | 23 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 17 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 17 per cent the gross collection capacity for a show multiplied by 12. | |
| (d) Municipalities, Third Grade | (i) Permanent and semi-permanent theatres. | 19 per cent of the gross collecting capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 16 per cent of the gross collected capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 16 per cent the gross collection capacity for a show multiplied by 12. | |
| (e) Selection Grade Panchayat Towns | (i) Permanent and semi-permanent theatres. | 18 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 15 per cent of the gross collect capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 15 per cent the gross collection capacity for a show multiplied by 12. | |
| (f) Other Panchayat Towns | (i) Permanent and semi-permanent theatres. | 16 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary of (touring) theatres | 14 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 14 per cent the gross collection capacity for a show multiplied by 12. | |
| (g) Panchayat villages | (i) Permanent and semi-permanent theatres. | 15 per cent of the gross collection capacity for a show multiplied by 16. |
| (ii) Temporary (touring) theatres | 13 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 13 per cent the gross collection capacity for a show multiplied by 12. | |
| (h) Townships (Municipal) | (i) Permanent and semi-permanent theatres. | 19 per cent of the gross Collection capacity for a show multiplied by 21. |
| (ii) Temporary (touching) theatres | 16 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 16 per cent the gross collection capacity for a show multiplied by 12. | |
| (i) Townships (Panchayat) | (i) Permanent and semi-permanent theatres. | 16 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 14 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 14 per cent the gross collection capacity for a show multiplied by 12.". |