Section 7 in Tamil Nadu Entertainments Tax Act, 1939
7. Manner of payment of tax.
- [(1) The entertainment tax shall be levied in respect of each person admitted [or deemed to have been admitted] [Substituted for the original sub-sections (1) and (2) by section 7 of Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958), which came into force on the 1st April 1958.] on payment, and shall be calculated and paid on the number of admissions.(2)The entertainment tax shall be due and be recoverable from the proprietor.](3)Where the payment for admission to an entertainment is made wholly or partly by means of a lump sum paid as a subscription or contribution to any institution or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, the entertainment tax shall be paid on the amount of the lump sum, but where the [State] [Substituted for the word 'Provincial' by Adaptation of Laws Order, 1950.] Government are of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period during which the tax has not been in operation, the tax shall be levied on such an amount as appears to the [State] [Substituted for the word 'Provincial' by Adaptation of Laws Order, 1950.] Government to represent the right of admission to entertainment in respect of which the entertainment tax is payable.
