Section 5F in Tamil Nadu Entertainments Tax Act, 1939
5F. [ [Tax under [section 4-D] [Added by the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1994 (Tamil Nadu Act 25 of 1994).] to be in lieu of tax under section 4 of this Act.]
- [(1) No tax shall be payable under [section 4] [Substituted by section 10(2) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989), which came into force on the 1st July 1989.] of this Act by any proprietor exhibiting a cinematograph film on Television Screen [through Video Cassette Recorder or through Cable Television Network.] [Substituted by section 3 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994]](2)The State Government may make rules, whether prospectively or retrospectively, for carrying into effect the provisions of [section 4-D] [Substituted for the expression 'sections 4-D, 5-D and 5-E' by section (3) of the of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deemed to have come into force on the 4th day of October 2004.] and also for matters incidental or ancillary thereto.(3)[ ***] [Omitted by section 10(4) of the of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of2004), which shall be deemed to have come into force on the 4th day of October 2004. Previously the expression '4-A, 4-B, 4-C' was omitted by section 10(3) of the Tamil Nadu Entertainments Tax and Local Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989).]]
