Section 3 in Tamil Nadu Entertainments Tax Rules, 1939
3.
In these rules, unless there is anything repugnant in the subject or context, -(a)"the Act" means the [Tamil Nadu] [Substituted by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Entertainments Tax Act, 1939 ([Tamil Nadu] [Substituted by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Act X of 1939);[(a-1) "Commercial Tax Officer" means any person appointed by the Government by name or by virtue of his office to exercise the power of Commercial Tax Officer;] [Clauses (a-1) and (a-2) were inserted by G. O. Ms. No. 868, Revenue, dated the 9th April 1951.][(a-2) "Deputy Commercial Tax Officer" means any person appointed by the Entertainments Tax Deputy Commissioner by name or by virtue of his office to exercise the powers of Deputy Commercial Tax Officer;] [Clauses (a-1) and (a-2) were inserted by G. O. Ms. No. 868, Revenue, dated the 9th April 1951.](a-3) [Omitted by G.O. Ms. No. 143, C.T. & R.E., dated the 5th February 1980].[(a-4)"Assistant Commissioner of Commercial Taxes" means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Assistant Commissioner of Commercial Taxes;] [Clause (a-4) was inserted by G.O. Ms. No. 145, C.T. & R.E., dated the 15th Feb. 1980.](b)[ "Entertainments Tax Commissioner" means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Commissioner under these rules;] [Substituted by G. O. P. No. 594, dated the 9th July 1985.](bb)["Entertainments Tax Deputy Commissioner" means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Deputy Commissioner under these rules;] [Inserted by G.O. Ms. No. 2348 Revenue, dated the 8th October 1947.](c)[ "Entertainments Tax Officer" means any officer appointed by the Government, by name or by virtue of his office, to exercise the powers of Entertainments Tax Officer under these rules;] [Substituted by G.O. Ms. No. 2353, Revenue, dated the 19th August 1943.](d)"Form" means a form appended to these rules;(e)"Government" means the [State] [Substituted for the word 'Provincial' by the Adaptation Order, 1950.] Government;(f)"Government Treasury" means a Treasury or Sub-treasury of the Government;(g)"season ticket" means a ticket which authorises admission to a series of entertainments during a definite period specified in it;(gg)["Television Exhibition Provider" means any person who provides any exhibition through Television/Computer monitor through multi-system operation or through Video Cassette/Digital Versatile Disc/Video Cassette Decoder/ Video Cassette Recorder/Video Cassette Player or through Cable Television Network or through any other system;] [Clause (gg) was inserted by G.O. Ms. No. 134, C.T. Department, dated the 2nd September 2003.](h)[ "week" means the period beginning from monday and ending with following Sunday;] [Inserted by G.O. Ms. No. 2117, C.T. & R.E., dated the 19th December 1977.](i)[ "year" means the financial year.] [Added by G.O. Ms. No. 68, C.T. & R.E., dated the 12th February 1991.]
