Section 8(3) in Tamil Nadu Entertainments Tax Act, 1939
(3)The State Government may, in such circumstances and subject to such conditions as may be prescribed, by order, -(i)remit, whether prospectively or retrospectively, the whole or any part of entertainments tax payable under this Act in respect of any entertainment or class of entertainments or by any proprietor or class of proprietors or any person or class of persons liable to pay such tax, and(ii)cancel or vary such order.
