Section 4(2) in Tamil Nadu Entertainments Tax Act, 1939
(2)[ In the determination of the amount of tax payable on each payment for admission under sub-section (1) [or under sub-section (1-A)] [Substituted for the original sub-section (2) by the Tamil Nadu General Sales Tax, Sales of Motor Spirit Taxation and Entertainments Tax (Amend.) Act, 1957 (Tamil Nadu Act 1 of 1957).], fractions of a [paisa] [Substituted for the words 'naya paise' by Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).] less than half a [paisa] [Substituted for the words 'naya paise' by Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).] shall be disregarded and fraction of a [paisa] [Substituted for the words 'naya paise' by Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).] equal to or exceeding half a [paisa] [Substituted for the words 'naya paise' by Tamil Nadu Entertainments Tax (Amendment) Act, 1971 (Tamil Nadu Act 47 of 1971).] shall be regarded as one [paisa] [Substituted for the words 'naya paise' by Tamil Nadu Entertainments Tax (Amendment) Act, 1971.].]
