Section 3(1)(b) in Tamil Nadu Local Authorities Finance Act, 1961
(b)a tax on each show of cinematograph exhibition held within the local limits of the local authority at such rate not exceeding [one and a half] [Substituted for the words 'three times' by section 3(1) of the Tamil Nadu Entertainments Tax and Local, Authorities Finance (Amendment) Act, 1970 (Tamil Nadu Act 16 of 1970), which was deemed to have come into force on the 1st April 1970.] the rate of tax levied under section 4-A of the Entertainments Tax Act for that show as the local authority may determine: