An Act to provide for levy of tax on Entertainments by the local authorities in the State of Tamil Nadu.

Act 20 of 2017

Preamble

An Act to provide for levy of tax on Entertainments by the local authorities in the State of Tamil Nadu. BE it enacted by the Legislative Assembly of the State of Tamil Nadu in the Sixty-eighth Year of the Republic of India as follows:-

Sections

Type to filter. 34 sections.

1. 1Short title and commencement
2. 2Definitions
3. 3Tax on entertainments
4. 4Tax on complimentary ticket
5. 5Additional surcharge on tax on payment for admission to horse-race
6. 6Admission to entertainments
7. 7Manner of payment of tax
8. 8Returns
9. 9Payment for admission on escaping assessment
10. 10Assessment of legal representatives
11. 11Power to exempt or remit tax
12. 12Manner of recovery of tax and priority of arrears of tax over other claims
13. 13Special power of prescribed authority under Revenue Recovery Act
14. 14Recovery of penalty
15. 15Liability to tax of partitioned family, dissolved firm, etc
16. 16Interest for belated payment
17. 17Inspection
18. 18Exemption from payment for admission
19. 19Powers of entry, search and seizure
20. 20Power to summon witnesses and production of documents
21. 21Authorisation of manager or person in charge of any place of entertainment to appear before prescribed authority
22. 22Rounding off of tax, etc
23. 23Penalties
24. 24Penalty for being found without a ticket or pass
25. 25Penalty for abettors
26. 26Offences by companies
27. 27Power to compound offences
28. 28Power to rectify any error apparent on the face of record
29. 29Appeal
30. 30Persons deemed to be public servants
31. 31Protection of action taken in good faith
32. 32Power to remove difficulties
33. 33Power to make rules
34. 34Power to make by laws

Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a797f7fb-b694-41a8-ba41-2bc71621891a.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/3c023095-09e0-4c9e-839d-56585c4a23c5/content).

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 34 sections of this Act has its own page. This page is not a substitute for legal advice.