Tamil Nadu Entertainments Tax (Third Amendment) Act, 1986*
| [Tamil Nadu Act No. 47 of 1986] | [13th June, 1986] |
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-seventh Year of the Republic of India as follows:-
* Received the assent of the Governor on the 13th June, 1986 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, 1986.
(2) It shall come into force on such date as the State Government may, by notification, appoint.
2. Amendment of section 5-A, Tamil Nadu Act X of 1939.- In section 5-A of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) (hereinafter referred to as the principal Act), in column (3) of the Table under sub-section (1),-
(1) in item (a),-
(i) for the expression "36 per cent", the expression "40 per cent" shall be substituted;
(ii) for the expression "26 per cent" the expression "29 per cent" shall be substituted.
(2) in item (b),-
(i) for the expression "35 per cent", the expression "39 per cent" shall be substituted;
(ii) for the expression "25 per cent", the expression "28 per cent" shall be substituted.
(3) In item (c),-
(i) for the expression "31 per cent", the expression "34 per cent" shall be substituted;
(4) in item (d),-
(i) for the expression "28 per cent", the expression "31 per cent" shall be substituted;
(ii) for the expression "23 per cent", the expression "25 per cent" shall be substituted.
(5) in item (e),-
(i) for the expression "27 per cent", the expression "30 per cent" shall be substituted;
(ii) for the expression "22 per cent", the expression "24 per cent" shall be substituted.
(6) in item (f),-
(i) for the expression 25 per cent", the expression "28 per cent" shall be substituted;
(ii) for the expression "21 per cent", the expression "23 per cent" shall be substituted.
(7) in item (g),-
(i) for the expression "22 per cent" the expression "24 per cent" shall be substituted;
(ii) for the expression "20 per cent", the expression "22 per cent" shall be substituted.
(8) in item (h),-
(i) for the expression "28 per cent", the expression "31 per cent" shall be substituted;
(ii) for the expression "23 per cent", the expression "25 per cent" shall be substituted.
(9) in item (i),-
(i) for the expression "25 per cent", the expression "28 per cent" shall be substituted;
(ii) for the expression "21 per cent" the expression "23 per cent" shall be substituted.
3. Amendment of section 5-B, Tamil Nadu Act X of 1939.- In section 5-B of the principal Act, in the Table under sub-section (1), in column (3),-
(1) in item (a),-
(i) for the expression "31 per cent", the expression "34 per cent" shall be substituted;
(ii) for the expression "21 per cent" occurring in two places, the expression "23 per cent" shall be substituted.
(2) in item (b),-
(i) for the expression "30 per cent", the expression "33 per cent" shall be substituted;
(ii) for the expression "20 per cent" occurring in two places, the expression "22 per cent" shall be substituted.
(3) in item (c),-
(i) for the expression "26 per cent" the expression "29 per cent" shall be substituted;
(ii) for the expression "18 per cent" occurring in two places, the expression. "21 per cent" shall be-substituted.
(4) in item (d),-
(i) for the expression "23 per cent", the expression "25 per cent" shall lie substituted;
(ii) for the expression "18 per cent" occurring in two places the expression "20 per cent" shall be substituted.
(5) in item (e),-
(i) for the expression "22 per cent" the expression "24 per cent" shall be substituted;
(ii) for the expression "17 per cent" occurring in two places, the expression "19 per cent" shall be substituted.
(6) in item (f),-
(i) for the expression "20 per cent" the expression "22 per cent" shall be substituted;
(ii) for the expression "16 per cent" occurring in two places, the expression "18 per cent", shall be substituted.
(7) in item (g),-
(i) for the expression "17 per cent", the expression "19 per cent" shall be substituted;
(ii) for the expression "15 per cent" occurring in two places, the expression "17 per cent" shall be substituted.
(8) in item (h),-
(i) for the expression "23 per cent", the expression "25 per cent" shall be substituted;
(ii) for the expression "18 per cent" occurring in two places, the expression "20 per cent" shall be substituted.
(9) in item (i),-
(i) for the expression "20 per cent" the expression "22 per cent" shall be substituted;
(ii) for the expression "16 per cent" occurring in places, the expression "18 per cent" shall be substituted.