the tamil nadu entertainments tax act, 1939 - Tamil Nadu VAT
the tamil nadu entertainments tax act, 1939 - Tamil Nadu VAT
the tamil nadu entertainments tax act, 1939 - Tamil Nadu VAT
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4 [(a) ***]<br />
4. Omitted by Adaptation order 1950.<br />
(b) for <strong>the</strong> use of tickets covering <strong>the</strong><br />
admission of more than one person and <strong>the</strong> calculation of <strong>the</strong> <strong>tax</strong><br />
<strong>the</strong>reon; and for <strong>the</strong> payment of <strong>the</strong> ax on <strong>the</strong> transfer from one<br />
part of a place of entertainment to ano<strong>the</strong>r, and on payments for<br />
seats or o<strong>the</strong>r accommodation;<br />
( c ) for controlling <strong>the</strong> use of barriers or<br />
mechanical contrivances (including <strong>the</strong> prevention of <strong>the</strong> use of<br />
<strong>the</strong> same barrier or mechanical contrivance for payments of a<br />
different amount and for securing proper records of admission by<br />
means of barriers or mechanical contrivances;<br />
(d) for <strong>the</strong> checking of admission, <strong>the</strong> keeping<br />
of accounts and <strong>the</strong> furnishing of returns by <strong>the</strong> proprietors of<br />
<strong>entertainments</strong>. 5 [***]<br />
5 [(e) ***]<br />
5 [(f) ***]<br />
5. Omitted by Adaptation Order 1950.<br />
(g) For <strong>the</strong> presentation and disposal of<br />
application for exemption from payment of <strong>the</strong> entertainment<br />
<strong>tax</strong>, or for <strong>the</strong> refund <strong>the</strong>reof, made under <strong>the</strong> provisions of this<br />
Act;<br />
(h) for <strong>the</strong> collection of <strong>the</strong> <strong>entertainments</strong> <strong>tax</strong><br />
under this Act and <strong>the</strong> powers to be exercised by <strong>the</strong> Officers of<br />
<strong>the</strong> 6 [State] Government in that behalf;<br />
6.Substituted for <strong>the</strong> word “province” by <strong>the</strong> Adaptation<br />
Order of 1950.<br />
(i) for authorizing any local authority to collect<br />
<strong>the</strong> entertainment <strong>tax</strong> 7 [***] in <strong>the</strong> area within <strong>the</strong> jurisdiction of<br />
<strong>the</strong> local authority or any part of such area, 8 [***], and for <strong>the</strong><br />
powers to be exercised by <strong>the</strong> officers of <strong>the</strong> local authority in<br />
connection with such collection;<br />
7. Omitted for <strong>the</strong> words “on behalf of <strong>the</strong> Provincial<br />
Government” by section 6 of Act No. 27 of 1947, with<br />
effect from 1 st January 1948.