Section 4B in Tamil Nadu Entertainments Tax Act, 1939
4B. [ [ Additional surcharge on tax on payment for admission to horse race] [Inserted by Tamil Nadu Betting and Entertainments Tax (Amendment) Act, 1971.].
- [***] [Sub-section (1) omitted by Tamil Nadu Entertainments Tax and Local Authorities Finance (Amend.) Act, 1989 (Tamil Nadu Act 40 of 1989), with effect from 1st July 1989.];(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.(3)[***] [Words 'Save as otherwise provided in sub-section (1)' was substituted by Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 with effect from 1st July 1989.] The provisions of this Act (other than section 13) and the rules made thereunder shall, so far as may be, apply in relation to the additional surcharge payable under this section, as they apply in relation to the entertainments tax payable under this Act.]
