Section 3 in Tamil Nadu Entertainments Tax Act, 1939
3.
In this Act, unless there is anything repugnant in the subject or context, -(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;[(2-A) "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;] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 1998 (Tamil Nadu Act 32 of 1998).][(2-AA) "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;] [Clauses (2-A) and (2-B) were inserted by Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of l994). Subsequently Clause (2-A) was renumbered as clause (2-AA) by Tamil Nadu Entertainments Tax (Amend.) Act, 1998 (Tamil Nadu Act 32 of 1998).][(2-B) "cable television" means a system organised 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;] [Clauses (2-A) and (2-B) were inserted by Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994). Subsequently Clause (2-A) was renumbered as clause (2-AA) by Tamil Nadu Entertainments Tax (Amend.) Act, 1998 (Tamil Nadu Act 32 of 1998).](3)[ "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.] [Inserted by Tamil Nadu 25 of 1982. Previously clause (3) was omitted by Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).]Explanation. - For the purposes of this clause and clause (10), "pass" shall not include any authorisation 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;[(3-A) "dubbed film" means any film for cinematograph exhibition made or produced originally in a language other than Tamil and subsequently dubbed in Tamil language;] [Inserted by Tamil Nadu Act 15 of 2003 which came into force on the 2nd day of June 2003 and is omitted vide Act No. 15 of 2015, dated 13.10.2015, published dated 14.10.2015.][(3-B) "direct to home service" means distribution of multi-channel television programmes by using a satellite system by providing television signals direct to subscribers' premises without passing through an intermediary such as cable operator;] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.](4)[ "entertainment" means a horse-race or cinematograph exhibition to which persons are admitted [on payment] [Substituted by Tamil Nadu Entertainments Tax (Amend.) Act, 1958 (Tamil Nadu Act V of 1958).], 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] [Inserted by Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998).] 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 conducted by the Indian Premier League] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India] [Inserted by Act No. 10 of 2013, dated 28.5.2013.];[Explanation. - For the purpose 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] [This Explanation was added by Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorders (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984).];](5)"institution" includes a company, society, club or other association of persons by whatever name called;(6)[ "local authority" means - [Substituted for the original clause by Tamil Nadu Act 3 of l975.](a)[ the Municipal Corporations of [Chennai], Madurai, Coimbatore or any other Municipal Corporation that maybe constituted under any law for the time being in force, or](b)a Municipal Council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); or(c)a township committee constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or the Tamil Nadu Panchayats Act, 1958 [(Tamil Nadu Act XXXV of 1958)] [This Act was repealed by Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).], or the Mettur Township Act, 1940 [(Tamil Nadu Act XI of 1940)] [These Acts were repealed by Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).], or the Courtallam Township Act, 1954 [(Tamil Nadu Act XVI of 1954)] [These Acts were repealed by Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).] or the Bhavanisagar Township Act, 1954 [(Tamil Nadu Act XXV of 1954)] [These Acts were repealed by Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920).], or under any other law for the time being in force, or(d)a panchayat union council or a panchayat constituted under the Tamil Nadu Panchayats Act, 1958 [(Tamil Nadu Act XXXV of 1958)] [This Act was repealed by Tamil Nadu Panchayats Act, 1994 (Tamil Nadu Act 21 of 1994).].][(6-A) "new film" means a film of not more than ten years old; [Clauses (6-A) and (6-B) were inserted by Tamil Nadu Act 47 of 1998.]Explanation. - For the purpose of this clause and clause (6-B), 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);(6-B) "old film" means a film of more than ten years old;](7)"payment for admission" includes -(a)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;(b)any payment for seats or other accommodation in a place of entertainment [***] [Word 'and' was omitted by Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).];(c)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] [Word 'and' was added by Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).](d)[ any payment deemed to have been made under sub-section (1-A) of section 4 in respect of any taxable complimentary ticket; [Substituted by Tamil Nadu Entertainments Tax (Second Amendment) Act, 1995 (Tamil Nadu Act 39 of 1995).]but shall not include such maintenance charge -(a)in the case of fully air-conditioned theatres and partially air-conditioned theatres in so far as it relates to seats provided with air-conditioned facility, [of One rupee];(b)in the case of non-air conditioned theatres and partially air-conditioned theatres in so far as it relates to seats not provided with air-conditioned facility, [of fifty paise] [Substituted by Tamil Nadu Act 38 of 2004, which shall be deemed to have come into force on the 4th day of October 2004.];and collected by any licensee of cinematograph exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955):Provided that such maintenance charge shall be printed in the tickets;](8)"prescribed" means prescribed by rules made under this Act; and(9)[ "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] [Substituted for the original clause by Tamil Nadu Act 51 of 1979.] 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 Television exhibition [or any person providing amusement] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 1998 (Tamil Nadu Act 32 of 1998).] [or any person providing recreation parlour] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 2001 (Tamil Nadu Act 21 of 2001).] [or any person providing direct to home service or the Indian Premier League] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [or the Board of Control for Cricket in India] [Inserted by Act No. 10 of 2013, dated 28.5.2013.] and includes the State Government, any local authority or any person responsible for the management thereof;][(9-A) "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;] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 2001 (Tamil Nadu Act 21 of 2001).](10)[ "taxable complimentary ticket" means any complimentary ticket issued in excess of ten complimentary tickets or of two per cent of the seating capacity of the place of entertainment, whichever is less, - [Added by Tamil Nadu Entertainments Tax (Amend.) Act, 1982 (Tamil Nadu Act 25 of 1982).](a)or each entertainment, in the case of single ticket or pass; or(b)or each season, in the case of season ticket or pass.Explanation. - For the purpose of determining the taxable complimentary ticket under this clause, any fraction of a ticket shall be regarded as one ticket:][Provided that in the case of a cricket tournament [***] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] any complimentary ticket issued in excess of two per cent of the seating capacity of the stadium shall be taxable.](11)[ "Television exhibition" means an exhibition with the aid of any type of antenna with a cable network attached to it or an 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.] [Added by Tamil Nadu Entertainments Tax (Amend.) Act, 1994 (Tamil Nadu Act 37 of 1994).]
