Section 13(3) in Tamil Nadu Entertainments Tax Act, 1939
(3)any new circumstances have arisen since the order was passed which make it expedient to modify it:Provided also that no such modification shall be made in respect of any period after the expiry of two years from the end of the period:[***] [Inserted by section 2(7) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1974 (Tamil Nadu Act 38 of 1974), was omitted by section 2(4) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975 (Tamil Nadu Act 32 of 1975), which was deemed to have come into force on the 21st July 1975.][***] [Proviso omitted by section 12 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deed into force on 4th October 2004. Previously, this proviso was added by section 2(5) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978).]
