Tamil nadu act 032 of 1975 : Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975

Preamble

Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975*

[Tamil Nadu Act No. 32 of 1975]*[15th November, 1975]

An Act further to amend the Tamil Nadu Entertainments Tax Act, 1939 and the Tamil Nadu Local Authorities Finance Act, 1961.

Be it enacted by the Legislature of the State of Tamil Nadu in the Twenty-sixth Year of the Republic of India as follows:-

* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 21st October, 1975 Part IV-Section 1, Page 228.

* Received the assent of the Governor on the 13th November, 1975, first published in the Tamil Nadu Government Gazette Extraordinary on the 15th November, 1975 (Aippasi 29, Iratchasa (2006-Tiruvalluvar Andu)).

Section 1. Short title and commencement

1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975.

(2) It shall be deemed to have come into force on the 21st July, 1975.

Section 2. [Omitted]

2. [Omitted]- 1[* * *]

1 The amendments made by this section have already been incorporated in the principal Act, namely, the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939).

Section 3. [Omitted]

3. [Omitted]- 1[* * *]

1 The amendment made by this section has already been incorporated in the principal Act, namely, the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961).

Section 4. Special provision regarding payment of tax

4. Special provision regarding payment of tax.- For the removal of doubts, it is hereby declared that if any proprietor of a cinematograph exhibition was paying tax at the rates specified in section 5-A of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939), as in force immediately before the 21st July, 1975, such proprietor shall, with effect on and from the 21st July, 1975, be liable to pay taxes in accordance with the provisions of that Act and of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961), as amended by this Act.

Section 5. [Repeal]

5. [Repeal].- 1[* * *]

1 The Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Ordinance, 1975 (Tamil Nadu Ordinance 6 of 1975), is hereby repealed.

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