Section 34(2) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(2)In particular and without prejudice to the generality of the foregoing power, such by-law may provide-(a)for the use of tickets covering the admission and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(b)for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;(c)for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments;(d)for the presentation and disposal of application for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Act;(e)for the collection of the entertainments tax under this Act and the powers to be exercised by the prescribed authority ;(f)for authorizing any person to collect the entertainments tax in the area within the jurisdiction of the local authority or any part of such area, and for the powers to be exercised by the officers of the local authority in connection with such collection;(g)for the issue of passes by proprietors of entertainments for the admission of persons who have to perform any duty inside any place of entertainment, or in connection with any entertainment, or any duty imposed upon them by or under this Act or any other law;(h)for appeals in respect of proceedings under this Act, the period within which such appeals should be preferred and the fees to be paid, in respect of such appeals.
