Section 4B(2) in Tamil Nadu Entertainments Tax Act, 1939
(2)[On each payment inclusive of the amount of the entertainments tax] [Substituted for 'On each payment (inclusive of the amount of the entertainment tax' by Tamil Nadu Sales of Motor Spirit Taxation and Entertainments Tax (Amendment) Act, 1973 (Tamil Nadu Act 26 of 1973), with effect from 10th July 1973.] and of the amount of surcharge on entertainments tax levied under [***] [Words 'clause (a) of' was omitted by Tamil Nadu Act 40 of 1989, w.e.f. 1st July 1989.] sub-section (1) of section 3 of the Tamil Nadu Local Authorities Finance Act, 1961, for admission to any horse, race, there shall be levied and paid to the State Government an additional surcharge of-(a)fifty paise, where such payment does not exceed five rupees; and(b)one rupee, where such payment exceeds five rupees.
