1[Tamil Nadu] Local Authorities Finance Act, 1961*
| 1[Tamil Nadu Act No. 52 of 1961]2 | [24th January, 1962] |
An Act to enable local authorities to augment their finances by empowering them to levy to certain taxes.
Whereas it is expedient to enable local authorities to argument their finances by empowering them to levy certain taxes.
Be it enacted in the Twelfth Year of the Republic of India as follows:-
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
2 For Statement of Objects and Reasons see Fort St. George Gazette Extraordinary, dated the 26th August, 1961, Part IV-Section 3, page 326.
* Received the assent of the Governor on the 16th January, 1962, first published in the Fort St. George Gazette on the 24th January, 1962 (Magha 4, 1883)
1. Short title and commencement.- (1) This Act may be called the 1[Tamil Nadu] Local Authorities Finance Act, 1961.
(2) It shall come into force on such ??? the Government may, by notification, appoint.
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
2. Definition.- In this Act, unless the context other wise requires,-
(a) "Entertainments Tax Act" means the 1[Tamil Nadu] Entertainments Tax Act, 1939 (1[Tamil Nadu] Act X of 1939);
(b) "Government" means the State Government;
(c) "local authority" means-
(i) the Corporation of Madras, or
(ii) a municipal council or a township committee constituted under the Tamil Nadu District Municipalities Act, 1920 (1[Tamil Nadu] Act V of 1920), or
(iii) a township committee constituted under the Mettur Township Act, 1940 (1[Tamil Nadu] Act XI of 1940) or the Courtallam Township Act, 1954 (1[Tamil Nadu] Act XVI of 1954) or the ??? Township Act, 1954 (1[Tamil Nadu] Act XXV of 1954), or
(iv) a panchayat union council constituted under any law for the time being in force;
(d) "year" means the financial year;
(e) all words and expressions used but not defined in this Act and defined in the Entertainments Tax Act shall, in relation to a tax leviable under section 3, have the meanings respectively assigned to them in that Act.
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.
1 These words were substituted for the word "Madras" by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaption of Laws (Second Amendment) Order, 1969.
3. Levy of taxes as surcharge on entertainments tax and on tax on cinematograph exhibitions.- (1) Any local authority may levy, in the form of a surcharge,-
(a) a tax on each payment for admission to any entertainment held within the local limits of the local, authority at such a rate, not exceeding the rate of tax levied under section 4 of the Entertainments Tax Act for that payment, as the local authority may determine;
(b) a tax on each show of cinematograph exhibition held within the local limits of the local authority at such rate not exceeding 2[one and a half] the rate of tax levied under section 4-A of the Entertainments Tax Act for that show, as the local authority may determine.
1[Provided that where, in case the proprietor of cinematograph exhibition held in the theaters specified in column (2) of the table under section 5-A or 5-B of the Entertainments Tax Act and locked in the local areas specified in the corresponding entry in column (1) of the said table pays, tax under section 5-A or 5-B, as the case may be, of that Act, no surcharge shall be levied under this section by the local authority concerned.]
(2) Any resolution of a local authority determining to levy a tax under sub-section (1) shall specify the date from which it shall be levied.
2[(3) [* * *]
(4) Any resolution abolishing in existing tax levied under sub-section (1) or reducing the rate of such tax shall not be carried into effect without the sanction of the Government.
(5) When a local authority shall have determined to levy a tax under sub-section (1) for the first time or at a new rate, the local authority shall forthwith publish a notice in such manner as may be prescribed, specifying the rate at which and the date from which such tax shall be levied.
2 These words were substituted for the words "three times" by section 3(1) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1970 (Tamil Nadu Act 16 of 1970), which was deemed to have come into force on the 1st April, 1970.
1 The following proviso which was added by section 3 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1974 (Tamil Nadu Act 38 of 1974) was omitted by section 3 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975 (Tamil Nadu Act 32 of 1975), which was deem and to have come into force on the 21st July, 1975:-
"Provided that where in any case the proprietor of a cinematograph exhibition pays tax at the compounded rates specified in section 5-A of the Entertainments Tax Act, no surcharge shall be levied under this section by the local authority concerned."
The present proviso was added by section 3 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment Act, 1978 (Tamil Nadu Act 5 of 1978), which was deemed to have come into force on the 26th December, 1977.
2 The following sub-section was omitted by section 3(2) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1970 (Tamil Nadu Act 16 of 1970), with was deemed to have come into force on the 1st April, 1970:-
"(3) Where any resolution under this section has taken effect for a particular year, no proposals to alter the rate or date fixed in such resolution so far as that year is concerned shall be taken into consideration by the local authority concerned.
If any proprietor of a cinematograph exhibition was paying (ax 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 said date, 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 Tamil Nadu Act 32 of 1975.
4. Tax under section 3 to be assessed and collected by the Government.- (1) Any tax payable under section 3 shall be assessed and collected by the Government in the manner provided in sub-section (2).
(2) The authorities for the time being empowered to assess, collect and enforce payment of any tax under the Entertainments Tax Act shall, subject to any rules made under this Act, assess, collect and enforce payment of my tax my able under clause (a), or clause (b) of sub-section (1) of section 3 (including any penalty payable in respect thereof) in the same manner as the tax under section 4 or section 4-A, as the case may be, of the Entertainment is Tax Act is assessed, paid under collected and for this purpose they may exercise all or any of the powers they have under the Entertainments Tax Act; and the provisions of that Act including the provisions relating to composition of tax, returns, appeals, revisions, offences, penalties and the compounding of offences, shall apply accordingly.
(3) Notwithstanding anything contained in sub-section (2), the proceeds in any year of any tax so collected, shall be paid to the local authority concerned after deducting towards the expenses incurred by the Government such percentage of the proceeds as the Government may fix.
1[(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.]
1 This sub-section was kidded by section 3(1) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979 (Tamil Nadu Act 51 of 1979).
1[4-A. Rounding off of surcharge on entertainments tax and on tax on cinematograph exhibitions, fees, penalty, etc.- The amount of surcharge, fee, penalty, fine or any other sum payable, and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise, it shall be ignored.]
1 This section was inserted by section 2 of the Tamil Nadu Local Authorities Finance (Amendment) Act, 1973 (Tamil Nadu Act 29 of 1973).
2[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 assessees and any other particulars relating to any proceedings under this Act in respect of such assessees, 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]
2 This section was inserted by section 3(2) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1970 (Tamil Nadu Act 51 of 1979).
5. Power to exempt.- Notwithstanding anything contained in this Act, 3[the Government, or any local authority with the previous sanction of the Government, may exempt]-
(a) admissions to any entertainment or class of entertainments from liability to the tax payable under clause (a) of sub-section (1) of section 3;
(b) shows of any cinematograph exhibition or class of exhibitions from liability to the tax payable under clause (b) of sub-section (1) of section 3.
3 This expression was substituted for the expression "any local authority may, with the previous sanction of the Government exempt" by section 2 of the Tamil Nadu Local Authorities Finance (Second Amendment) Act, 1973 (Tamil Nadu Act 42 of 1973).
6. Other laws not affected.- The provisions of this Act are in addition to, and not in derogation of, the Entertainments Tax Act or any other law for the time being in force.
7. [The amendment made by this section has been already incorporated in the principal Act, namely, the Madras City Municipal Corporation Act, 1919 (Tamil Nadu) Act IV of 1919].
8. Power to make rules.- (1) The Government may make rules for the purpose of carrying out the provisions of this Act.
(2) All rules made under this Act shall be published in the *Fort St. George Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are published.
(3) Every rule made under this Act shall, as soon as possible after it is made, be placed on the table of both Houses of the Legislature and if, before the expiry of the session in which it is so placed or the next session, both houses agree in making any modification in any such rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
* Now the Tamil Nadu Government Gazette.
9. Power of remove difficulties.- (1) If any difficulty arises in giving effect to the provisions of this Act, the Government as occasion may require may, by order, do anything which appears to them necessary for the purpose of removing the difficulty.
(2) Every order issued under sub-section (1) shaft, a soon as possible after it is issued, be placed on the table of both Houses of Legislature, and, if before the expiry cp the session in which it is so placed or the next session, both Houses agree in making any modification in any such order or both Houses agree that the order should not be issued, the order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that order.