Tamil Nadu Entertainments Tax (Second Amendment) Act, 1998*
| [Tamil Nadu Act No. 47 of 1998] | [23rd December, 1998] |
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-ninth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 23rd 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 (Second Amendment) Act, 1998.
(2) It shall be deemed to have come into force on the 1st day of August, 1998.
2. Amendment of section 3.- In section 3 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act of 1939) (hereinafter referred to as the principal Act),-
(1) clause (3-A) shall be omitted:
(2) after clause (6), the following clauses shall be inserted, namely:-
(6-A) "new film" means a film of not more than ten years old.
‘Explanation.- For the purpose of this clause and clause (6-B) the ten years period shall be calculated from the date of issue of certificate for the film for the first time under the Cinematograph Act, 1952 (Central Act XXXVII of 1952);
(6-B) "old film" means a film of more than ten years old;"
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 thirty per cent of the gross payment for admission inclusive of the amount of the tax for new film; and
(ii) at the rate of twenty per cent of the gross payment for admission inclusive of the amount of the tax for old film;".
4. Amendment of section 4-D.- In section 4-D of the principal Act, in sub-section (1),-
(1) in clause (i), for the expression "for any film other than dubbed film", the expression "for old film" shall be substituted;
(2) in clause (ii), for the expression "for dubbed films", the expression "for new film" shall be substituted.
5. Amendment of section 5-A.- In section 5-A of the principal Act, in sub-section (1),-
(1) in clause (i), for the expression "for any film other than dubbed film", the expression "for new film" shall be substituted;
(2) in clause (ii) for the expression "for dubbed film", the expression "for old film" shall be substituted;
(5) for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local areas. | Theatres. | Rate of tax for every show of new film. | Rate of tax for every show of old film. |
| (1) | (2) | (3) | (4) |
| (a) Municipalities, Selection Grade. | (i) Permanent and semipermanent theatres. (ii) Temporary (touring) and open air theatres. | 23 per cent of the gross collection capacity for every show. 17 per cent of the gross collection capacity for every show. | 15 per cent of the gross collection capacity for every show. 12 per cent of the gross collection capacity 1 every show. |
| (b) Municipalities, First Grade. | (i) Permanent and semipermanent theatres. (ii) Temporary (touring) and open air theatres. | 22 per cent of the gross collection capacity for every show. 17 per cent of the gross collection capacity for every show. | 15 per cent of the gross collection capacity fo every show. 11 per cent of the gross collection capacity to every show. |
| (c) Municipalities, Second Grade. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring); and open air theatres. | 20 per cent of the gross collection capacity for every show. 15 per cent of the gross collection capacity for every show. | 13 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity for every show. |
| (d) Municipalities, Third Grade. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity for every show. 14 per cent of the gross collection capacity for every show. | 12 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity for every show. |
| (e) Selection Grade Panchayat towns. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity for-every show. 14 per cent of the gross collection capacity for every show. | 12 per cent of the gross collection capacity for every show. 9 per cent of the gross collection capacity or every show. |
| (f) Other Panchayat towns. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity for every show. 13 per cent of the gross collection capacity for every show. | 11 per cent of the gross collection capacity for every show. 9 per cent of the gross collection capacity for every show |
| (g) Panchayat villages. | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 14 per cent of the gross collection capacity for every show. 12 per cent of the gross collection capacity for every show. | 9 per cent of the gross collection capacity for every show. 8 per cent of the gross collection capacity for every show. |
| (h) Township (municipal). | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity for every show. 14 per cent of the gross collection capacity. | 12 per cent of the gross collection capacity for every show. 10 per cent of the gross collection capacity. |
| (i) township (Panchayats) | (i) Permanent and semi-permanent theatres. (ii) Temporary (touring) and open air theatres. | 17 per cent of the gross collection capacity for every show. 13 per cent of the gross collection capacity for every show. | 11 per cent of the gross collection capacity for every show. 9 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) in clause (i), for the expression "for any film other than dubbed film", the expression "for new film" shall be substituted;
(2) in clause (ii), for the expression "for dubbed film", the expression "for, old film" shall be substituted;
(3) in the third proviso, for the expression "dubbed film" in two places where it occurs, the expression "new film" shall be substituted;
(4) for the Table, the following Table shall be substituted, namely:-
"THE TABLE
| Local areas. | Theatres. | Amount of tax for new film. | Amount of tax for old film |
| (1) | (2) | (3) | (4) |
| ??? | (i) Permanent and semi-permanent theatres. | 20 per cent of the gross collection capacity for a show multiplied by 23. | 13 per cent of the gross collection capacity for a show multiplied by 23. |
| (ii) Temporary (touring) theatres. | 14 per cent of the gross collection capacity for a show multiplied by 14. | 9 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. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| ??? | (i) Permanent and semi-permanent theatres. | 19 per cent of the gross collection capacity for a show multiplied by 21. | 13 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 13 per cent of the gross collection capacity for a show multiplied by 14. | 9 per cent of the gross collection capacity for a show multiplied by 14. | |
| Municipalities, First Grade-cont. | (iii) Open air theatres. | 13 per cent of the gross collection capacity for a show multiplied by 12. | 9 per cent of the gross collection capacity for a show multiplied by 12. |
| Municipalities Second Grade. | (i) Permanent and semi-permanent theatres. | 17 per cent of the gross collection capacity for a show multiplied by 21. | 12 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 13 per cent of the gross collection capacity for a show multiplied by 14. | 9 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. | 9 per cent of the gross collection capacity for a show multiplied by 12. | |
| Municipalities, Third Grade. | (i) Permanent and semi-permanent theatres. | 14 per cent of the gross collection capacity for a show multiplied by 21. | 10 per cent of the gros collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 12 per cent of the gross collection capacity for a show multiplied by 14. | 8 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 12 per cent of the gross collection capacity for a show multiplied by 12. | 8 per cent of the gross collection capacity for a show multiplied by 12. | |
| (e) Selection Grade Panchayat towns. | (i) Permanent and semi-permanent theatres. | 14 per cent of the gross collection capacity for a show multiplied by 17. | 9 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (totting) theatres. | 11 per cent of the gross collection capacity for a show multiplied by 14. | 8 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 11 per cent of the gross collection capacity for a show multiplied by 12. | 8 per cent of the gross collection capacity for a show multiplied by 12. | |
| (f) Other Panchayat towns. | (i) Permanent and semi-permanent theatres. | 12 per cent of the gross collection capacity for a show multiplied by 17. | 8 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 11 per cent of the gross collection capacity for a show multiplied by 14. | 7 per cent of the grots collection capacity for a sow a multipiled by 14. | |
| Other Panchayat towns-cont. | (iii) Open air theatres. | 11 per cent of the gross collection capacity for a show multiplied by 12. | 7 per cent of the gross collection capacity for a show multiplied by 12. |
| Panchayat Villages | (i) Permanent and semi-permanent theatres. | 11 per cent of the gross collection capacity for a show multiplied by 16. | 8 per cent of the gross collection capacity for a show multiplied by 16. |
| (ii) Temporary (touring) theatres. | 10 per cent of the gross collection capacity for a show multiplied by 14. | 7 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 10 per cent of the gross collection capacity for a show multiplied by 12. | 7 per cent of the gross collection capacity for a show multiplied by 12. | |
| ??? | (i) Permanent and semi-permanent theatres. | 14 per cent of the gross collection capacity for a show multiplied by 21. | 10 per cent of the gross collection capacity for a show multiplied by 21. |
| (ii) Temporary (touring) theatres. | 12 per cent of the gross collection capacity for a show multiplied by 14. | 8 per cent of the gross collection capacity for a show multiplied by 14. | |
| (iii) Open air theatres. | 12 per cent of the gross collection capacity for a show multiplied by 12. | 8 per cent of the gross collection capacity for a show multiplied by 12. | |
| ??? | (i) Permanent and semi-permanent theatres. | 12 per cent of the gross collection capacity for a show multiplied by 17. | 8 per cent of the gross collection capacity for a show multiplied by 17. |
| (ii) Temporary (touring) theatres. | 11 per cent of the gross collection capacity, for a show multiplied by 14. | 7 per cent of the gross collection capacity for a show multiplier by 14. | |
| (iii) Open air theatres. | 11 per cent of the gross collection capacity for a show multiplied by 12. | 7 per cent of the gross collection capacity, for a show multiplied by 12." |
7. Amendment of section 5-D.- In section 5-D of the principal Act, in sub-section (1).-
(1) in clause (i), for the expression "for any film other than dubbed film", the repression "for new film" shall be substituted;
(2) in clause (ii), for the expression "for dubbed film", the expression "for old film" shall be substituted.
8. Amendment of section 5-E.- In section 5-E of the principal Act,-
(1) in clause (i), for the expression "for any film other than dubbed film", the expression "for new film" shall be substituted;
(2) in clause (ii), for the expression "for dubbed film", the expression "for old film" shall be substituted.
9. Repeal and saving.- (1) The Tamil Nadu Entertainments Tax (Second Amendment) Ordinance, 1998 (Tamil Nadu Ordinance 3 of 1998), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the principal Act, as amended by the said Ordinance, shall be deemed to have been done or taken under the principal Act, as amended by this Act.