Section 7B in Tamil Nadu Entertainments Tax Act, 1939
7B. [ Payment for admission, etc. escaping assessment. [Inserted by section 2 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1966 (Tamil Nadu Act 20 of 1966), which shall be deemed to have come into force on the 1st April 1960.]
- [(1) Where, for any reason [any payment for admission to any entertainment] or any amount collected for television exhibition [or any charges received for direct to home service] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] has escaped assessment to tax under section 4,4-E or 4-F or 4-G [or 4-1 or 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [***] [Words 'or 5-A or 5-B' was omitted section 11 of the by Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deemed to have come into force on 4th October 2004.], as the case may be, the authority prescribed under subsection (1) of section 7-A may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, assess to the best of its judgment the tax due on such payment or [exhibition under section 4 or on such amount collected for television exhibition under section 4-E or on such payment under section 4-F or on such payment for recreation parlour under section 4-G, [or on such charges received for direct to home service under Section 4-1 or [on such payment for admission to a cricket tournament under section 4-J] [Substituted by section 7(l)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994) and later by section 5(l)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998) and subsequently by section 6(l)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001 (Tamil Nadu Act 21 of 2001).]] as the case may be], after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.](2)Where, for any reason, any payment for admission to any entertainment or [any cinematograph exhibition or any amount collected for television exhibition [or any charges received for direct to home service] [Substituted by section 7(2)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994) and later by section 5(2)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998) and subsequently by section 6(2)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001 (Tamil Nadu, Act 21 of 2001). Initially the expression 'or 4-A' was omitted by section 13(2) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989).] has been assessed at a rate lower than the rate at which it is assessable under section 4, or 4-E, or 4-F or 4-G] [or 4-1 or 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [*] [Words 'or 5-A or 5-B' was omitted by section 11 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of2004), which shall be deemed to have come into force on 4th October 2004.], as the case may be, the authority prescribed under sub-section (1) of section 7-A may, subject to the provisions of sub-section (3) and at any time within such period as may be prescribed, reassess the tax due on such payment or exhibition under section 4 [*] [Words 'or 5-A or 5-B' was omitted by section 11 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 4th October 2004.] or on such amount collected for television exhibition under section 4-E, or on such payment under section 4-F, or on such payment for recreation parlour under section 4-G, [or on such charges received for direct to home service under Section 4-1 or on such payment for admission to a cricket tournament conducted by the Indian Premier League under Section 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] as the case may be], after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such re-assessment.(3)[ In making an assessment or reassessment under sub-section (1) or subsection (2), as the case may be, the authority prescribed under sub-section (1) of section 7-A may, if it is satisfied that due to willful mis-statement or suppression of facts by the proprietor, the tax has not been levied or has been levied at a rate lower than the rate at which it is leviable, direct the proprietor to pay by way of penalty in addition to the tax assessed or reassessed under sub-section (1) or subsection (2), as the case may be, a sum which shall be,] [Substituted by section 5(3) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998). Initially certain portion was substituted by section 8 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).] -(a)fifty per cent of tax assessed or reassessed, if the tax paid as per the return, falls short of the tax assessed or reassessed by not more than ten per cent;(b)one hundred per cent of tax assessed or reassessed, if the tax paid as per the return, falls short of the tax assessed or reassessed by more than ten per cent, but not more than fifty per cent;(c)one hundred and fifty per cent of tax assessed or reassessed, if the tax paid as per the return falls short of the tax assessed or reassessed by more than fifty per cent:Provided that no penalty under this sub-section shall be imposed unless the proprietor affected has had a reasonable opportunity of showing cause against such imposition.[(3-A) Notwithstanding anything contained in sub-section (1) or subsection (2), in making an assessment or reassessment under sub-section (1) or sub-section (2), as the case may be, the authority prescribed under sub-section (1) of section 7-A may pass a single order in respect of a financial year or any part thereof.] [Inserted by section 4 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1973 (Tamil Nadu Act 1 of 1974), which came into force on 1st January 1974.](4)The powers under sub-section (1) or sub-section (2) may be exercised by the authority prescribed under sub-section (1) of section 7-A even though the original order of assessment, if any, passed in the matter has been the subject-matter of an appeal or revision.(5)In computing the period of limitation for assessment or reassessment under this section, the time during which the proceedings for assessment or reassessment remained stayed under the orders of a Civil Court or other competent authority shall be excluded.]
