Section 3(3) in Tamil Nadu Local Authorities Finance Act, 1961
(3)[xxx] [[The following sub-section was omitted by section 3(2) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1970 (Tamil Nadu Act 16 of 1970), which was deemed to have come into force on the 1st April 1970:-'(3) Where any resolution under this section has taken effect for a particular year, no proposals to alter the rate or date fixed in such resolution so far as that year is concerned shall be taken into consideration by the local authority concerned. If any proprietor of a cinematograph exhibition was paying tax at the rates specified in section 5-A of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) as in force immediately before the 21st July 1975, such proprietor shall, with effect on and from the said date, be liable to pay taxes in accordance with the provisions of that Act and of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act 52 of 1961) as amended by Tamil Nadu Act 32 of 1975.]].
