Section 4D in Tamil Nadu Entertainments Tax Act, 1939
4D. [ Tax on cinematograph film exhibited on Television Screen [through Video Cassette Recorder or through Cable Television Network] [Inserted by Tamil Nadu Act 25 of 1984.].
(1)Notwithstanding anything contained in [section 4 of this Act] [Substituted by section 5(i) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989), with effect from 1st July 1989.] in respect of cinematograph film exhibited on Television Screen [through Video Cassette Recorder or through Cable Television Network] [Inserted by Tamil Nadu Act 38 of 1974 and was subsequently omitted by Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989), with effect from 1st July 1989.], there shall be levied and paid to the State Government a tax on each [payment for admission, -(i)at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax [for old film]; and((ii)) at the rate of sixty per cent of the gross payment for admission inclusive of the amount of tax [for new film] [Substituted by section 4(1) and (2) of the Tamil Nadu Entertainments Tax (Second Amendment) Act, 1998 (Tamil Nadu Act 47 of 1998).].(2)The provisions of this Act (other than sections 4(1), [*] [Words '4-B, 4-C' was omitted by section 5(ii) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989).] [*] [Words '5-A, 5-B, 5-C, 5-D, 5-E' was omitted by section 4 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of 2004), which shall be deemed to have come into force on the 4th day of October 2004.] 9 and 13] [Substituted by section 4 of the Tamil Nadu Entertainments Tax (Second Amendment) Act, 1994 (Tamil Nadu Act 38 of 1994).] and the rules made thereunder shall, so far as may be apply in relation to the tax payable under sub-section (1).]
