Tamil Nadu Entertainments Tax (Special Provision) Act, 1998*
[Tamil Nadu Act No. 26 of 1998] | [25th June, 1998] |
An Act to bring certain provisions of the Tamil Nadu Entertainments Tax (Amendment) Act, 1997 into force with retrospective effect
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 25th June, 1998 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title.- This Act may be called the Tamil Nadu Entertainments Tax (Special Provision) Act, 1998.
2. Section 3 of Tamil Nadu Act 38 of 1997 deemed to have come into force on the 1st day of April 1997.- Notwithstanding anything contained in clause (a) of sub-section (2) of section 1 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1997 (Tamil Nadu Act 38 of 1997) (hereinafter referred to as the 1997 Act) and in the notification of the State Government in the Commercial Taxes and Religious Endowments Department, No. II(2)/CTRE/1273/97, published at page 386 in Part II Section 2 of the Tamil Nadu Government Gazette, dated the 28th day of May 1997, section 3 of the 1997 Act shall be deemed to have come into force on the 1st day of April 1997.