Section 2 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
2. Definitions.
- In this Act, unless the context otherwise requires,-(1)"admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment;(2)"admission to an entertainment" includes admission to any place in which an entertainment is held;(3)"amusement" means any amusement, for which persons are required to make payment for admission to any amusement arcade or amusement park or theme park or the like by whatever name called;(4)"antenna" means an apparatus which receives television signals which enables viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for television exhibition;(5)"cable television" means a system organized for television exhibition by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder;(6)"complimentary ticket" means a ticket or pass for admission to an entertainment free of any payment or at a reduced rate of payment for such admission.Explanation. - For the purposes of this clause and clause (18) "pass" shall not include any authorization given by the proprietor to a person who has to perform any duty inside any place of entertainment, or in connection with any entertainment or any duty imposed upon him by or under this Act or any other law, for admission to any entertainment without payment;(7)"direct to home service" means exhibition of any performance, film or any other programme telecast through satellite signals to subscribers without passing through an intermediary such as cable operator;(8)"entertainment" means a horse-race or cinematograph exhibition to which persons are admitted on payment or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or connection charges or any other charges collected in any manner whatsoever or an amusement or a recreation parlour where a game such as bowling, billiards, snooker or the like is provided or direct to home service or a cricket tournament like the Indian Premier League or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India or any other sports tournament conducted by any person or body of persons for which persons are required to make payment for admission.Explanation. - For the purposes of this clause and other provisions of this Act, "cinematograph exhibition" includes exhibition of film on Television Screen through Video Cassette Recorder and through Cable Television Network;(9)"Government" means the State Government;(10)"institution" includes a company, society, club or other association of persons by whatever name called;(11)"local authority" means,-(a)a municipal corporation established under any law for the time being in force;(b)a municipality or town panchayat constituted under the Tamil Nadu District Municipalities Act, 1920;(Tamil Nadu Act V of 1920) or(c)a village panchayat constituted under the Tamil Nadu Panchayats Act, 1994,(Tamil Nadu Act 21 of 1994) in whose jurisdiction the entertainment is provided;(12)"new film" means a film of not more than ten years old;Explanation. - For the purposes of this clause and clause (13), the ten years period shall be calculated from the date of issue of certificate for the film for the first time under the Cinematograph Act, 1952 (Central Act XXXVII of 1952);(13)"old film" means a film of more than ten years old;(14)"payment for admission" includes,-(i)any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a payment involving a tax or a higher tax is required;(ii)any payment for seats or other accommodation in a place of entertainment;(iii)any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; and(iv)any payment deemed to have been made under section 4 in respect of any taxable complimentary ticket, but shall not include such maintenance charge which the licensee of cinematograph exhibition is permitted to collect, by order of the local authority, from time to time, under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955). and collected by the said licensee:Provided that such maintenance charge shall be printed on the tickets;(15)"prescribed" means prescribed in the by-laws made by the local authority or the rules made by the Government;(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;(17)"recreation parlour" means any place where a game such as bowling, billiards, snooker or the like by whatever name called is provided, for which persons are required to make payment for admission or participation;(18)"taxable complimentary ticket" means any complimentary ticket issued in excess of ten complimentary tickets or two per cent of the seating capacity of the place of entertainment, whichever is less,-(a)for each entertainment, in the case of single ticket or pass; or(b)for each season, in the case of season ticket or pass:Provided that in the case of a cricket tournament or other tournaments any complimentary ticket issued in excess of two per cent of the seating capacity of the stadium shall be taxable.Explanation. - For the purpose of determining the taxable complimentary ticket under this clause, any fraction of a ticket shall be regarded as one ticket;(19)"television exhibition" means an exhibition with the aid of any type of antenna with a cable network attached to it, or cable television of a film or moving picture or series of moving pictures, by means of transmission of television signals by wire where subscribers' television sets at residential or non-residential place are linked by metallic coaxial cable or optic fibre cable to a central system called the head-end;(20)"year" means the financial year.
