Section 45A in Tamil Nadu Entertainments Tax Rules, 1939
45A. [ [Added by G.O. Ms. No. 1242, C.T. & R.E., dated the 10th April 1979 and substituted by G.O. P. No. 205, dated the 11th April 1991.]
Application for exemption from liability to entertainments tax in respect of film shows organised by philanthropic, educational or cultural institutions to raise funds shall be subject to the following conditions, namely: -](i)[The application shall be submitted to the Entertainments Tax Officer concerned, at least thirty days in advance of the date on which the benefit film show is proposed to be conducted with particulars of date and place of show with a Court-fee stamp to the value of two rupees. On receipt of the application, the Entertainments Tax Officer shall make an enquiry on the bona fides and correctness of the particulars furnished in the application and submit the same with his enquiry report direct to the Commissioner of Commercial Taxes, who shall forward the application with his remarks to the Government at least fifteen days in advance of the date of the show.] [Substituted by G.O. P. No. 205, dated the 11th April 1991.](ii)The application shall contain sufficient information regarding the objects, activities and the like of the institution and the nature of the cause for the benefit of which the particular show is proposed to be held.(iii)The applicant shall prove the bona fides and correctness of the particulars in the application by producing the relevant records maintained by the institution with a copy of the latest audited statement of accounts of the beneficiary institution.(iv)Admission to the benefit films show shall be by means of special tickets printed for the purpose. Taxes and surcharge shall not be collected from the persons admitted to the entertainment as part of the payment for admission and ticket shall specify only the gross rate for admission to the cinema indicating prominently the grant of exemption from taxes. These tickets shall be got sealed by the Entertainments Tax Officer before use and all unused tickets shall be surrendered to the Entertainments Tax Officer concerned with a statement of account showing the details of the total number of tickets sold in each denomination, the amount collected and the expenditure incurred, within [one week] [Substituted for the expression '3 days' by G.O. Ms. No. 771, dated the 17th July 1984.] after the date of the show. Similar particulars shall be submitted to the Government also within [one week] [Substituted for the expression '3 days' by G.O. Ms. No. 771, dated the 17th July 1984.] of conducting the show.[(iv-a) The Entertainments Tax Officer shall have power, for good and sufficient reasons, to demand security from the applicant for the payment of tax or other amounts that may become due on account of non-compliance of any of the conditions governing the exemption. The amount of security deposit [shall be equal to] [Inserted by G.O. Ms. No. 771, dated the 17th July 1984.] the tax payable on tickets based on the full capacity of the auditorium for the exempted show or shows. Where the Entertainments Tax Officer directs the payment of the security deposit, it shall be made in the form of a deposit in a Government Treasury or in the form of a bond in Form XXI or Form XXII, as the case may be, to the satisfaction of the Entertainments Tax Officer, before the show is conducted. If the applicant becomes liable to pay tax, it shall be recovered from the security deposit and the balance shall be refunded to the applicant. If no tax is due from the applicant, the security deposit shall be refunded in full.](v)The expenditure on arrangements for the benefit film show shall not exceed twenty-five per cent of the gross collection. A minimum of seventy-five per cent of the proceeds of the show shall be utilised for the purpose for which exemption is granted.(vi)[ Failure to comply with any of the [conditions (i) to (v)] [Old clause (vi) omitted and clause (vii) renumbered as clause (vi) by G.O. Ps. No. 362, dated the 25th March 1982.] above will entail recovery of the taxes and other levies payable under the Act, but for the exemption.]
