Section 2(14) in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
(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;
