Section 3(6) in Tamil Nadu Entertainments Tax Act, 1939
(6)[ "local authority" means - [Substituted for the original clause by Tamil Nadu Act 3 of l975.](a)[ the Municipal Corporations of [Chennai], Madurai, Coimbatore or any other Municipal Corporation that maybe constituted under any law for the time being in force, or](b)a Municipal Council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); or(c)a township committee constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or the Tamil Nadu Panchayats Act, 1958 [(Tamil Nadu Act XXXV of 1958)] [This Act was repealed by Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).], or the Mettur Township Act, 1940 [(Tamil Nadu Act XI of 1940)] [These Acts were repealed by Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).], or the Courtallam Township Act, 1954 [(Tamil Nadu Act XVI of 1954)] [These Acts were repealed by Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).] or the Bhavanisagar Township Act, 1954 [(Tamil Nadu Act XXV of 1954)] [These Acts were repealed by Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).], or under any other law for the time being in force, or(d)a panchayat union council or a panchayat constituted under the Tamil Nadu Panchayats Act, 1958 [(Tamil Nadu Act XXXV of 1958)] [This Act was repealed by Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).].][(6-A) "new film" means a film of not more than ten years old; [Clauses (6-A) and (6-B) were inserted by Tamil Nadu Act 47 of 1998.]Explanation. - For the purpose of this clause and clause (6-B), the ten years period shall be calculated from the date of issue of certificate for the film for the first time under the Cinematograph Act, 1952 (Central Act XXXVII of 1952);(6-B) "old film" means a film of more than ten years old;]
