Section 5(1) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(1)On each payment inclusive of the amount of the entertainments tax and of the amount of surcharge on entertainments tax levied under sub-section (1) of section 3 of the Tamil Nadu Local Authorities Finance Act, 1961, (Tamil Nadu Act 52 of 1961) for admission to any horse-race, there shall be levied and paid to the local authority 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.
