Section 2 in The Tamil Nadu Advertisements Tax Act, 1983
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"advertisement tax" means the tax payable under section 3 of this Act;(b)"business" in relation to a proprietor means so much of his business as a proprietor as is concerned with exhibition of advertisement at his place of entertainment;(c)"cinematograph" includes any apparatus for the representation of moving picture or series of pictures;(d)"Entertainments Tax Act" means the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939);(e)"film" means a cinematograph film;(f)"Government" means the State Government;(g)"place of entertainment" means a place licensed under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955);(h)"proprietor", in relation to a place of entertainment, means a licensee of cinematograph exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) and includes the Government, any local authority or any person responsible for the management thereof;(i)words and expressions used, but not defined in this Act shall have the meanings assigned to them in the Entertainments Tax Act.
