Tamil Nadu Entertainments Tax (Second Amendment) Act, 1994*
| [Tamil Nadu Act No. 38 of 1994] | [28th June, 1994] |
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-fifth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 28th June, 1994 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, 1994.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 3.- In the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act), in section 3, after clause (3), the following clause shall be inserted, namely:-
"(3-A) "dubbed film" means any film for cinematograph exhibition made or produced originally in a language other than Tamil and subsequently dubbed in Tamil language;".
3. Amendment of section 4.- In section 4 of the principal Act, in sub-section (1), for clause (a), the following clause shall be substituted, namely:-
"(a) on each payment for admission to any cinematograph exhibition,-
(i) at the rate of forty per cent of the gross payment for admission inclusive of the amount of the tax for any film other than dubbed film; and
(ii) at the rate of fifty per cent of the gross payment for admission inclusive of the amount of the tax for dubbed films;"
4. Amendment of section 4-D.- In section 4-D of the principal Act, in sub-section (1), for the expression "payment for admission at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax", the following shall be substituted, namely:-
"payment for admission,-
(i) at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax for any film other than dubbed film; and
(ii) at the rate of sixty per cent of the gross payment for admission inclusive of the amount of tax for dubbed films.".
5. Amendment of section 5-A.- In section 5-A of the principal Act, in sub-section (1),-
(1) for the expression "a tax at the rate specified in the corresponding entry in column (3) thereof", the following shall be substituted, namely:-
"a tax,-
(i) at the rate specified in the corresponding entry in column (3) thereof for any film other than dubbed film; and
(ii) at the rate specified in the corresponding entry in column (4) thereof for dubbed film:".
(2) for the Table, the following Table shall be substituted namely:-
"THE TABLE
| Local areas. | Theatres. | Rate of tax for every show of any film other than dubbed film. | Rate of tax for ever show of dubbed film. |
| (1) | (2) | (3) | (4) |
| (a) Municipalities, Selection Grade. | (i) Permanent and semi-permanent theatres. | 30 per cent of the gross collection capacity for every show. | 40 per cent of the gross collection capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 23 per cent of the gross collection ??? for every show. | 33 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. | 39 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. | 32 per cent of the gross collection capacity for every show. | |
| (c) Municipalities, Second Grade. | (i) Permanent and semi-permanent theatres. | 26 per cent of the gross collection capacity for every show. | 36 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. | 30 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 collection capacity for every show. | 33 per cent of the gross collection capacity for every show. |
| (ii) Temporary (touting) and open air theatres. | 19 per cent of the gross collection capacity to every show. | 29 per cent of the gross collection capacity for every show. | |
| (e) Sentence Grate Panchayat towns. | (i) Permanent and semi-permanent theatres. | 23 per cent of the gross collection capacity for every show. | 33 per cent or the gross collection capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 18 per cert of the gross collection capacity for every show. | 28 per cent of the gross collection capacity for every show. | |
| (f) Other Panchayat towns | (i) Permanent and semi-permanent theatres. | 22 per cent of the gross collection capacity for every show. | 32 per cent of the gross collection capacity from every show. |
| (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity for every show. | 27 per cent of the gross collection capacity for every show. | |
| (g) Panchayat Villages | (i) Permanent and semi-permanent theatres. | 18 per cent of the gross collection capacity or every show. | 28 per cent of the grew collect on capacity for every show. |
| (ii) Temporary (touring) and open air theatres. | 16 per cent of the gross collection capacity for every show. | 26 pet cent of the collection capacity every show. | |
| (h) Townships (Municipal). | (i) Permanent and semi-permanent theatres. | 23 per cent of the gross collection capacity for every show. | 33 per cent of the gross collection capacity for every show |
| (ii) Temporary (touring) and open air theatres. | 19 per cent of the gross collection capacity for every show. | 29 per cent of the gross collection capacity for every show. | |
| (i) Townships (Panchayats). | (i) Permanent and semi-permanent theatres. | 22 per cent of the gross collection capacity for every show. | 32 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 for every show. | 27 per cent of the gross collection capacity for every show. |
6. Amendment of section 5-B.- in section 5-B of the principal Act, in sub-section (1),-
(1) for the expression "pay the amount of tax to the State Government every week as specified in the corresponding entry in column (3) thereof", the following shall be substituted, namely:-
"pay the amount of tax to the State Government every week,-
(i) as specified in the corresponding entry in column (3) thereof for any film other than dubbed film; and
(ii) as Specified in the corresponding entry in column (4) thereof for dubbed film";
(2) after the second proviso, the following proviso shall be inserted, namely:-
"Provided also that for the purpose of calculation of the amount of tax payable under this section, where majority of shows held in a theatre in a week ire of dubbed film, the amount of tax shall be for the entire week as for dubbed film.
(3) for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local areas. | Theatres. | Amount of tax for any film other than dubbed film. | Amount of tax for dubbed film. |
| (1) | (2) | (3) | (4) |
| (a) ??? Selection Grade. | (i) Permanent and semi-permanent theatres. | 26 per cent of the gross collection capacity for a show multiplied by 23. | 36 per cent of the gross collection capacity for a show multiplied by 23. |
| (ii) Temporary (touring) theatres. | 18 per cent of the gross collection capacity for a show multiplied by 14. | 28 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 18 per cent of the gross collection capacity for a show multiplied by 12. | 28 per cent of the gross collection capacity for a show multiplied by 12. | |
| (b) Municipalities, First Grade. | (i) Permanent and semi-permanent theatres. | 25 per cent of the gross collection capacity for a show multiplied by 21. | 35 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. | 27 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 17 per cent of the gross collection capacity for a show multiplied by 12. | 27 per cent of the gross collection capacity for show multiplied by 12. | |
| (c) Municipalities, Second Grade. | (i) Permanent and semipermanent theatres. | 23 per cent of the gross collection capacity for a show multiplied by 21. | 33 per cent of the gross collection capacity for show multiplied by 21. |
| (ii) Temporary (touring) thertres. | 17 per cent of the gross collection capacity for a show multiplied by 14. | 27 per cent of the gross collection capacity form show multiplied by 14. | |
| (iii) Open air theatres. | 17 per cent of the gross collection capacity for a show multiplied by 12. | 27 per cent of the gross collection capacity for a show multiplied by 12. | |
| (d) Municipalities, Third Grade. | (i) Permanent and semipermanent theatres. | 19 per cent of the gross collection capacity for a show multiplied by 21. | 29 per cent of the gross collection capacity fort show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 16 per cent of the gross collection capacity for a show multiplied by 14. | 26 per cent of the gross collection capacity for show multiplied by 14. | |
| (iii) Open air theatres. | 16 per cent of the gross collection capacity for a show multiplied by 12. | 26 per cent of the gross collection capacity for a show multiplied by 11. | |
| (e) Selection Grade Panchayat Towns. | (i) Permanent and semipermanent theatres. | 18 per cent of the gross collection capacity for a show multiplied by 17. | 28 per cent of the gross collection capacity tori show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 15 per cent of the gross collection capacity for a show multiplied by 14. | 25 per cent of the collection capacity show ??? by ??? | |
| (iii) Open air theatres. | 15 per cent of the gross collection capacity for a show multiplied by 12. | 25 per cent, of the collection capacity show multiplied by ??? | |
| (f) Other Panchayat Towns. | (i) Permanent and semipermanent theatres. | 16 per cent of the gross collection capacity for a show multiplied by 17. | 26 per cent of the collection capacity show multiplied by ??? |
| (ii) Temporary (touring) theatres. | 14 per cent of the gross collection capacity for a show multiplied by 14. | 24 per cent of the collection capacity show multiplied by 14. | |
| (iii) Open air theatres. | 14 per cent of the gross collection capacity for a show multiplied by 12. | 24 per cent of the collection capacity for show multiplied by 12. | |
| (g) Panchayat Villages. | (i) Permanent and semipermanent theatres. | 15 per cent of the gross collection capacity for a show multiplied by 16. | 25 per cent of the gross collection capacity or a show multiplied by 16. |
| (ii) Temporary (touring) theatres. | 13 per cent of the gross collection capacity for a show multiplied by 14. | 23 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 13 per cent of the gross collection capacity for a show multiplied by 12. | 23 per cent of the gross collection capacity for a show multiplied by 12. | |
| (h) Townships (Municipal). | (i) Permanent and semipermanent theatres. | 19 per cent of the gross collection capacity for a show multiplied by 21. | 29 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 16 per cent of the gross collection capacity for a show multiplied by 14. | 26 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 16 per cent of the gross collection capacity for show multiplied by 12. | 26 per cent of the gross collection capacity for a show multiplied by 12. | |
| (i) Townships (Panchayat). | (i) Permanent and semipermanent theatres. | 16 per cent of the gross collection capacity for a show multiplied by 17. | 26 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. | 24 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 14 per cent of the gross collection capacity for a show multiplied by 12. | 24 per cent of the gross collection capacity fir a show multiplied by 12,". |
7. Amendment of section 5-D.- In section 5-D of the principal Act, in sub-section (1), for the expression "a tax on each show at the rate specified in the corresponding entry in column (3) thereof as applicable to permanent and semi-permanent theatres,", the following shall be substituted, namely:-
"a tax on each show,-
(i) at the rate specified in the corresponding entry in column (3) thereof for any film other than dubbed film; and
(ii) at the rate specified in the corresponding entry in column (4) thereof for dubbed film,
as applicable to permanent and semi-permanent theatres.".
8. Amendment of section 5-E.- In section 5-E of the principal Act, for the expression "pay the amount of tax to the State Government every week as specified in the corresponding entry in column (3) thereof as applicable to permanent and semi-permanent theatres", the following shall be substituted, namely:-
"pay the amount of tax to the State Government every week,-
(i) as specified in the corresponding entry in column (3) thereot for any film other than dubbed film; and
(ii) as specified in the corresponding entry in column (4) thereof for dubbed film,
as applicable to permanent and semi-permanent theatres.".