Section 13 in Tamil Nadu Entertainments Tax Act, 1939
13. [ Payment of compensation to local authorities. [Section was modified by section 195(ii) of the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958 in its application to panchayat union councils constituted in respect of panchayat development blocks under the said Act.]
(1)[Ten per cent] of the proceeds of the tax under [section 4 and section 4-F] [Substituted for 'section 4 and section 4-F and section 4-H' by Act No. 15 of 2015, dated 13.10.2015, published dated 14.10.2015.] collected every year] in respect of entertainments held within the jurisdiction of any local authority shall be credited to the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government, and the balance of [ninety per cent] [Substituted by section 3(ii) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1997 (Tamil Nadu Act 38 of 1997). Previously for the words 'ninety per cent', the words 'seventy per cent' were substituted by section 15(ii) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989).] shall be paid to the local authority:Provided that the State Government may direct that such balance shall be distributed between the local authority aforesaid and any other local authority or authorities in the neighbourhood in such proportions as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may fix:Provided further that in respect of entertainments held within a panchayat development block, the balance of 8[ninety per cent] of the proceeds of the tax aforesaid shall be distributed between the panchayat union council and the panchayat functioning in the panchayat development block in such proportions as the State Government may fix:Provided also that nothing contained in this sub-section shall be deemed to prevent the State Government from modifying at any time any order which assigns the entire balance of [ninety per cent] [Substituted by section 3(ii) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1997 (Tamil Nadu Act 38 of 1997). Previously for the words 'ninety per cent', the words 'seventy per cent' were substituted by section 15(ii) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989.] of the proceeds of the tax to a local authority, or as the case may be, fixes the proportions in which such balance should be distributed among local authorities, if, in the opinion of the State Government, -(1)the said order had been passed under any mistake, whether of fact or of law; or(2)the said order had been passed in ignorance of, or without duly taking into account any material fact; or(3)any new circumstances have arisen since the order was passed which make it expedient to modify it:Provided also that no such modification shall be made in respect of any period after the expiry of two years from the end of the period:[***] [Inserted by section 2(7) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1974 (Tamil Nadu Act 38 of 1974), was omitted by section 2(4) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975 (Tamil Nadu Act 32 of 1975), which was deemed to have come into force on the 21st July 1975.][***] [Proviso omitted by section 12 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deed into force on 4th October 2004. Previously, this proviso was added by section 2(5) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978).](2)Whenever any modification is made under the second proviso to sub-section (1) in respect of any period, the State Government may recover from any local authority any sum paid to it in excess of what it would have been entitled to in accordance with the order as modified.]
