the tamil nadu entertainments tax act, 1939 - Tamil Nadu VAT

the time being in force;
(ii) Within the limits of the Municipalities
constituted under the Tamil Nadu
District Municipalities Act, 1920 ( Tamil
Nadu Act No. V of 1920)
(iii) Within the limits of Town Panchayats
constituted under the Tamil Nadu
District Municipalities Act, 1920 (Tamil
Nadu Act No. C of 1920) or any other
area not specified in items (i), (ii) , or
(iv)
(iv) Within the limits of Village Panchayats
constituted under the Tamil Nadu
panchayats Act, 1994 (Tamil Nadu Act
No. 21 of 1994).]
Three thousand rupees
per month.
One thousand and five
hundred rupees per
month
One thousand rupees
per month.
(2) The tax levied under sub-section (1) shall be
recoverable from the proprietor.
(3) The provisions of this Act [other than Sections 4, 4B,
4D, 4F, 4G, 5F, 5G, 6(1), 7 and 13 ] and the rules made there
under shall, so far as may be, apply in relation to the tax
payable under sub-section(1).
4 – EE. Omitted from 1 st June 2003.
4- F Tax on amusement:- (1) Notwithstanding anything
contained in Section 7, there shall be levied and paid to the state
Government at tax (hereinafter referred to as the entertainment
tax), calculated at ten per cent on each payment for admission
to an amusement.
(2) The tax levied under sub-section (1) shall be
recoverable from the proprietor.
(3) The provisions of this Act (other than Sections 4,
4B, 4-D, 5-F, 5-G,. 6(1) and 7) and the rules made there under
shall, so far may be, apply in relation to the tax payable under
sub-section(1).
4-G. Tax on recreation parlour .- (1) Notwithstanding
anything contained in Section 7, there shall be levied and paid to
the State Government a tax (hereinafter referred to as the
entertainment tax), calculated at twenty per cent on each
payment to the recreation parlour.