Section 4H in Tamil Nadu Entertainments Tax Act, 1939
4H. [ Tax on dubbed film. [Inserted by section 3 of the Tamil Nadu Entertainments Tax (Third Amendment) Act, 2003, which came into force on the 2nd day of June 2003 has been omitted by Act No. 15 of 2015, dated 13.10.2015, published dated 14.10.2015.]
(1)Notwithstanding anything contained in this Act, there shall be levied and paid to the State Government, a tax (hereinafter referred to as the entertainment tax), on each payment for admission to any cinematograph exhibition of dubbed film, calculated at the rate of fifty per cent of the gross payment for admission inclusive of the amount of the tax.(2)Notwithstanding anything contained in sub-section (1), there shall be levied and paid to the State Government (except as otherwise expressly provided in this Act), on every taxable complimentary ticket, entertainment tax at the rate specified in sub-section (1), as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such taxable complimentary ticket is entitled to occupy or use; and for the purposes of this Act and the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961), the holder of such taxable complimentary ticket shall be deemed to have been admitted on payment.(3)[***](4)The tax levied under sub-section (1) shall be recovered from the proprietor.(5)The provisions of this Act other than sections 4, 4-B, 4-D, 4-E, 4-F, 4-G, [***] [Words '5,5-A, 5-B, 5-C, 5-D, 5-E ' was omitted by Tamil Nadu Act 38 of2004, which came into force on the 4th October 2004.] 5-F and 5-G and the rules made thereunder shall, so far as may be, apply in relation to the tax payable under sub-section (1).]
