Section 2(16) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(16)"proprietor", in relation to any entertainment, means a licensee of cinematograph exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) or the licensee of an exhibition of cinematograph film on Television Screen through Video Cassette Recorder or through Cable Television Network under the Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorders and Cable Television Network (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984). or any person providing amusement or any person providing recreation parlour or any person providing direct to home service or any person organising Indian Premier League or the Board of Control for Cricket in India or any person or body of persons conducting other tournaments and includes the Government, any local authority or any person responsible for the management thereof;
