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

1 [(3-A) Notwithstanding anything contained in sub-section (1) or
sub-section (2), in making an assessment or re-assessment under
sub-section (1) or sub-section (2), as the case may be, the authority
prescribed under sub-section (1) of Section 7-A may pass a single
order in respect of a financial year or any part thereof].
1. Inserted by Act No. 1 of 1974.
(4) The powers under sub-section (1) or sub-section(2) may be
exercised by the authority prescribed under sub-section(1) of Section
7-A even though the original order of assessment, if any, passed in the
matter has been the subject-matter of an appeal or revision.
(5) In computing the period of limitation for assessment or reassessment
under this Section, the time during which the proceedings
for assessment or re-assessment remained stayed under the orders of
a Civil Court or other competent authority shall be excluded].
1 [7-C. Assessment of legal representatives:
Where a proprietor dies, his executor, administrator or
other legal representative shall be deemed to be the proprietor for the
purpose of this Act and the provisions of this Act shall apply to him in
respect of the entertainments conducted by the said deceased
proprietor:
Provided that in respect of any tax, penalty or other
amount assessed as payable by any such proprietor or any tax or
penalty or other amount which would have been payable by him under
this Act if he had not died, the executor, administrator or other legal
representative shall be liable only to the extent of the assets of the
deceased in his charge].
1. Inserted by Tamil Nadu Act No.35 of 1985, with effect from 1 st April 1970.
8. 1 [ Power to exempt or remit tax ]. - 2 [ (1) *** ]
3 [(2) The State Government may, subject to such
conditions as they deem fit, by general or special order, exempt any
entertainment or class of entertainments from liability to the
entertainments tax payable under this Act.
1. Substituted by Act No. 19 of 1987 with effect from 23 rd
February 1988.