Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979*
| [Tamil Nadu Act No. 51 of 1979]* | [3rd December, 1979] |
An Act farther 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 Thirtieth Year of the Republic of India as follows:-
* For Statement of Objects and Reasons, see Tamil Nadu Government Gazette Extraordinary, dated the 3rd November, 1979, Part IV-Section 1, Pages 435-436.
* Received the assent of the Governor on the 29th November, 1979, first published in the Tamil Nadu Government Gazette Extraordinary on the 3rd December, 1979 (Karthigai 17, Chitharthi (2010-Tiruvalluvar Andu)).
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979.
(2)(i) Clause (2) of section 2 shall be deemed to have come into force on the 6th August, 1979;
(ii) Clauses 5(a) (i), (5)(a) (ii)(B), (5)(b) and (6) of section 2 shall be deemed to have come into force on the 17th October, 1979;
(iii) Clause (5)(a) (ii)(A) of section 2 shall be deemed to have come into force on the 24th October, 1979.
2. Amendment of Tamil Nadu Act X of 1939.- In the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939),-
(1) in section 3, for clause (9), the following clause shall be substituted, namely:-
"(9) "proprietor" in relation to any entertainment means a licensee of cinematograph exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) and includes the State Government, any local authority or any person responsible for the management thereof.";
(2) in section 5-B, in the Table under sub-section (1), in the entries in column (3), against items (a) and (b), for the figures "16", the figures "14" shall be substituted;
(3) in section 6, in sub-sections (1-A) and (2), for the expression "the entertainments tax", the expression "the entertainments tax, the additional tax on cinematograph exhibition, the additional surcharge on entertainments tax and the additional surcharge on tax on cinematograph exhibition" shall be substituted;
(4) after section 10-A, the following section shall be inserted, namely:-
"10-AA. Publication of information respecting proprietors.- (1) If the State Government are of opinion that it is necessary or expedient in the public interest to publish the names of any proprietors and any other particulars relating to any proceedings under this Act in respect of such proprietors, they may, subject to such conditions as may be prescribed, cause to be published such names and particulars in such manner as they think fit.
(2) No publication under this section shall be made in relation to any penalty imposed or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal or a revision, as the case may be, has expired without an appeal or revision having been presented or the appeal or revision, if presented, have been disposed of.
Explanation.-In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the State Government, the circumstances of the case justify it.".
(5) in Schedule I,-
(a) in PART A,-
(i) under the heading "Chengalpattu District", item 1 shall be omitted;
(ii) under the heading "Ramarnthapuram district"-
(A) item 1 shall be omitted;
(B) item 4 shall be omitted;
(b) in PART B, under the heading "Madurai district", after item 2, the following item shall be added, namely:-,
"3. Thirumangalam.";
(6) in Schedule II, under the heading "Madurai district", item 9 shall be omitted.
3. Amendment of Tamil Nadu Act 52 of 1961.- In the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961),-
(1) in section 4, after sub-section (3), the following sub-section shall be added, namely:-
"(4) The person liable to pay the tax under section 3 shall, in addition to the payment of security mentioned in sub-section (1-A) of section 6 of the Entertainments Tax Act, also give security up to an amount and in a manner approved by the Government for the payment of the tax due under section 3.";
(2) after section 4-A, the following section shall be inserted, namely:-
"4-B. Publication of information respecting assesses.-(1) If the Government are of opinion that it is necessary or expedient in the public interest to publish the names, of any assesses and any other particulars relating to any proceedings under this Act in respect of such assesses, they may, subject to such conditions as may be prescribed, cause to be published such names and particulars in such manner as they think fit.
(2) No publication under this section shall be made in relation to any penalty imposed, or any conviction for any offence connected with any proceedings under this Act, until the time for presenting an appeal or a revision, as the case may be, has expired without an appeal or revision having been presented or the appeal or revision, if presented, has been disposed of.
Explanation.-In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the Government, the circumstances of the case justify it."