Section 4F in Tamil Nadu Entertainments Tax Act, 1939
4F. [ Tax on amusement. [Inserted by Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998).]
(1)Notwithstanding anything contained in section 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the entertainment tax), calculated at [ten] per cent on each payment for admission to an amusement.(2)The tax levied under sub-section (1) shall be recoverable from the proprietor.(3)The provisions of this Act (other than sections 4 ,4-B, 4-D, [***] [Words '5, 5-A, 5-B, 5-C, 5-D, 5-E' was omitted by section 6 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004 (Tamil Nadu Act 38 of2004), which came into force on the 4th October 2004.], 5-F, 5-G, 6(1) and 7 and the rules made thereunder shall, so far as may be, apply in relation to the tax payable under sub-section (1).]
