Tamil nadu act 018 of 2000 : Tamil Nadu Entertainments Tax (Second Amendment) Act, 2000

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax (Second Amendment) Act, 2000.

(2) It shall come into force on such date as the State Government may, by notification, appoint.

Section 2. Amendment of section 4-E

2. Amendment of section 4-E.- In section 4-E of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act),-

(1) in sub-section (1), for the expression beginning with the words "there shall be levied and paid" and ending with the word "namely", the following expression shall be substituted, namely:-

"there shall be levied and paid to a local authority a tax (hereinafter referred to as the entertainments tax) for every connection for television exhibition at such rate for such period as may be fixed by the local authority, but such rate shall not exceed the following rate, namely:-

(2) sub-section (3) shall be omitted.

Section 3. Insertion of new section 4-EE

3. Insertion of new section 4-EE.- After section 4-E of the principal Act, the following section shall be inserted, namely:-

"4-EE Provisions of this Act shall apply to the levy and payment of tax on television exhibition subject to certain modifications.-In regard to the levy and payment of tax on television exhibition under section 4-E, the provisions of this Act [other than sections 4, 4-B, 4-D, 4-F, 5, 5-A, 5-B, 5-C, 5-D, 5-E, 5-F, 5-G, 6(1) and (2), 7, 12 and 13] shall, so far as may be, apply, subject to the following modifications, namely:-

(1) in section 3, in clause (6), for sub-clause (d), the following sub-clause shall be substituted, namely:-

"(d) a village panchayat constituted under the Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994)."

(2) in section 7-A, the following Explanation shall be added as, the end, namely:-

"Explanation.-For the purposes of this section and sections 12-C, 15 and 15-B, "Such authority" or "the prescribed authority" shall mean the commissioner or the executive authority, as the case may be, as defined in the respective Act governing the local authority.";

(3) in section 10-AA,-

(a) in sub-section (1),-

(i) for the expression "State Government are", the expression "local authority concerned is" shall be substituted;

(ii) for the expression "they may", the expression "it may" shall be substituted;

(iii) for the expression "as they think fit", the expression "as it thinks fit" shall be substituted;

(b) in the Explanation, for the expression "State Government", the expression "local authority concerned" shall be substituted;

(4) in section 11, in sub-section (1), in clause (a) for the expression "the State Government", the expression "the commissioner or the executive authority referred to" in the Explanation to section 7-A" shall be substituted;

(5) in section 12-A, in sub-section (1), for the expression "the State Government", the expression "the commissioner or the executive authority referred to in the Explanation to section 7-A" shall be substituted;

(6) in section 14, in sub-section (1-B), for the expression "any officer not below the rank of Deputy Commercial Tax Officer and authorised in this behalf by the State Government by general or special order", the expression "the commissioner or the executive authority referred to in the Explanation to section 7-A" shall be substituted;

(7) in section 15-B, in sub-section (2),-

(a) in clause (iv), for the expression "the Government are the party", the expression "the local authority concerned is a party" shall be substituted;

(b) in clause (vii), for the expression "any department other than Commercial Taxes Department of the State Government", the expression "any local authority concerned" shall be substituted;

(8) in section 17, for the expression "State Government" in three places where it occurs, the expression "local authority" shall be substituted;

(9) in section 18, for the expressions "Government" and "State Government", the expression "local authority" shall be substituted."