Section 11 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
11. Power to exempt or remit tax.
(1)The Government may, on the resolution of council subject to such conditions as they deem fit, by general or special order, exempt any entertainment or class of entertainments from the liability to the entertainments tax payable under this Act.(2)The Government may, on the resolution of council in such circumstances and subject to such conditions as may be prescribed, by order,-(i)remit, whether prospectively or retrospectively, the whole or any part of entertainments tax payable under this Act in respect of any entertainment or class of entertainments or by any proprietor or class of proprietors or any person or class of persons liable to pay such tax; and(ii)cancel or vary such order.
