Section 4J in Tamil Nadu Entertainments Tax Act, 1939
4J. [ [Tax on cricket tournament] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.].
(1)Notwithstanding anything contained in Sections 4 & 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the 'entertainment tax') on any cricket tournament conducted by the Indian Premier League [or the Champions League Twenty 20 cricket tournament conducted by the Board of Control for Cricket in India] [Substituted by Act No. 10 of 2013, dated 28.5.2013.] calculated at the rate of twenty five per cent of the gross payment for admission inclusive of the amount of tax.(2)The tax levied under sub-section (1) shall be recoverable from the proprietor.(3)The provisions of this Act (other than Sections 4(1), 7 & 13) and the Rules made there under shall, so far as may be, apply in relation to the tax payable under sub-section (1).]
