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[Cites 0, Cited by 0] [Section 23(1)] [Section 23] [Entire Act]

State of Tamilnadu - Subsection

Section 23(1)(b) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017

(b)the proprietor of any entertainment who-
(i)fraudulently evades the payment of any tax due under this Act; or
(ii)contravenes any of the provisions of this Act;