Tamil Nadu Entertainments Tax (Second Amendment) Act, 1995*
| [Tamil Nadu Act No. 39 of 1995] | [11th December, 1995] |
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 I sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 11th December, 1995 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, 1995.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 3.- In section 3 of the Tamil Nadu Entertainments Tax Act, 1939 (??? 1939) (hereinafter referred to as the principal Act), in clause (7), for sub-clause (d), the following shall be substituted, namely:-
"(d) any payment deemed to have been made under sub-section (1-A) of section 4 to respect of any taxable complementary ticket,
but shall not include such maintanace charge-
(a) in the case of fully air-conditioned theatres and partially air-conditioned theatres in so far as it relates to seats provided with air-conditioned facility, not exceeding fifty paise per ticket, as may be prescribed;
(b) in the case of non-air-conditioned the after and partially air-conditioned theatres to ??? as it relates to seats not provided with air-conditioned facility, not exceeding twenty five paise per ticket as may be prescribed;
and collected by any licensee of ??? exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955):
Provided that such maintenance charge shall be printed in the tickets.".
3. Saving.- All amounts collected by the licensees of the fully air-conditioned theatres, partially air-conditioned theatres or other theatres as maintenance charge, in accordance with; the orders issued by the State Government during the period commencing on the 6th day of January, 1993 and ending with date of commencement of this Act, shall not be included in the payment for admission for the purpose of determining the amount of tax payable under the principal Act.