Tamil Nadu Entertainments Tax (Third Amendment) Act, 1985*
| [Tamil Nadu Act No. 35 of 1985] | [29th July, 1985] |
An Act further to amend the Tamil Nadu Entertainments Tax Act, 1939.
Be it enacted by the Legislature of the State of Tamil Nadu in the Thirty-sixth Year of the Republic of India as follows:-
* Received the assent of the Governor on the 29th July, 1985 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 (Third Amendment) Act, 1985
(2)(i) Section 6 shall be deemed to have come into force on the 26th December, 1977;
(ii) Section 7 shall be deemed to have come into force on the 1st April, 1970;
(iii) The rest of this Act shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 3, Tamil Nadu Act X of 1939.- In section 3 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act), in clause (6), for sub-clause (a), the following sub-clause shall be, substituted, namely:-
"(a) the Municipal Corporations of Madras, Madurai, Coimbatore or any other Municipal Corporation that may be constituted under any law for the time being in force, or"
3. Amendment of section 4-A, Tamil Nadu Act X of 1939.- In section 4-A of the principal Act in sub-section (1), in item (i), for the words "Exhibitions held in the city of Madras, or in the city of Madurai", the words "Exhibitions held in the Municipal Corporations of Madras, Madurai, Coimbatore or in any other Corporation that may be constituted under any law for the time being in force"; shall be substituted.
4. Amendment of section 4-C, Tamil Nadu Act X of 1939.- In section 4-C of the principal Act, in sub-section (1), in item (ii), for the words "Exhibitions held in the city of Madurai" the words "Exhibitions held in the Municipal Corporations of Madurai, Coimbatore or any other Corporation that may be constituted under any law for the time being in force", shall be substituted.
5. Amendment of section 5-A, Tamil Nadu Act X of 1939.- In section 5-A of the principal Act, in Explanation I, for the words "available in the theatre", the expression "in the theatre as specified in the licence issued by the competent authority under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) shall be substituted.
6. Amendment of section 5-B, Tamil Nadu Act X of 1939.- For sub-section (5) of section 5-B of the principal Act, the following sub-section shall be substituted, namely:-
"(5) The option permitted under this section shall continue to be in force so long as the proprietor is eligible to pay tax under this section and has not withdrawn his option.".
7. Insertion of new section 7-C in Tamil Nadu Act X of 1939.- After section 7-B of the principal Act, the following section shall be inserted, namely:-
"7-C. Assessment of legal representatives.- Where a proprietor dies, his executor, administrator or other legal representative shall be deemed to be the proprietor for the purpose of this Act and the provisions of this Act shall apply to him in respect of the entertainments-conducted by the said deceased proprietor:
Provided that in respect of any tax, penalty or other amount assessed as payable by any such proprietor or any tax or penalty or other, amount which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his charge..
8. Amendment of section 10-F, Tamil Nadu Act X of 1939.- In section 10-F of the principal Act, in the marginal heading, for the word "Penalty", the word "Interest" shall be substituted.
9. Insertion of new section 15-B in Tamil Nadu Act X of 1939.- After section 15-A of the principal Act, the following section shall be inserted, namely:-
"15-B. Prohibition of disclosure of particulars produced before entertainment tax authorities.- (1) All particulars contained in any return furnished, or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed.
(2) Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars-
(i) for the purpose of investigation of, or prosecution for, an offence under this Act, or under the Indian Penal Code (Central Act XLV of 1860) or under any other law for the time being in force; or
(ii) to any person enforcing the provisions of this Act where it is necessary to disclose the same to him for the purposes of this Act; or
(iii) occasioned by the lawful employment under this Act of any process for the recovery of any demand; or
(iv) to a civil court in any suit to which the Government are party and which, relates to any matter arising out of any proceeding under this Act; or
(v) occasioned by the lawful exercise by a public servant of his powers under the Indian Stamp Act, 1899 (Central Act II of 1899) to impound an insufficiently stamped document; or
(vi) to an officer of-
(a) the Government of India; or
(b) the Government of any State or Union Territory in India with which an agreement for disclosure on a reciprocal basis has been entered into by the Government of the State; or
(vii) to an officer of any department other than the Commercial Taxes Department of the State Government after obtaining the permission of the prescribed authority:
Provided that such particulars shall be furnished under clause (vii) only in exceptional cases and that any officer obtaining such particulars shall keep them as confidential and use them as confidential and use them only in the lawful exercise of the powers conferred by or under any enactment.".
10. Certain contraventions, etc., not to be offences.- Notwithstanding the retrospective operation of sections 6 and 7 of this Act, ??? of or no failure to comply with, any of the provision the principal Act as amended by the said sections or any rule made or notification issued thereunder shall render any person guilty of any offence if such contravention or failure-
(i) relates either to any provision inserted in the principal Act by the said section or to any existing provision thereof, as amended by the said sections; and
(ii) occurred on or after the 26th December, 1977 in so Car as section 6 is concerned and 1st April, 1970 in so far as section 7 is concerned, and before the date of publication of this Act in the Tamil Nadu Government Gazette.