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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.

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