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[Cites 0, Cited by 6] [Entire Act]

State of Tamilnadu - Section

Section 4E in Tamil Nadu Entertainments Tax Act, 1939

4E. [ Tax on television exhibition. [Added by Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994).]

- [(1) Notwithstanding anything contained in sections 4 and 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the entertainment tax) on television exhibition at the following rates, namely: -
(i) Within the limits of the MunicipalCorporations of Chennai, Madurai, Coimbatore, Tiruchirappalli,Tirunelveli, Salem or any other Corporation that may beconstituted under any law for the time being in force. Six thousand rupees per month
(ii) Within the limits of the Municipalitiesconstituted under the Tamil Nadu District Municipalities Act,1920 (Tamil Nadu Act V of 1920). Three thousand rupees per month
(iii) Within the limits of Town Panchayatsconstituted under the Tamil Nadu District Municipalities Act,1920 (Tamil Nadu Act V of 1920) or any other area not specifiedin items (i), (ii) or (iv). One thousand and five hundred rupees per month
(iv) Within the limits of Village Panchayatsconstituted under the Tamil Nadu Panchayats Act, 1994 (Tamil NaduAct 21 of 1994).] One thousand rupees per month
(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, 4-F, [***] [This sub-section was substituted by Tamil Nadu Act 23 of 2003, which came into force on the 1st day of June 2003. This sub-section was substituted previously by Tamil Nadu Act 38 of 1997.]4-G, 5-F, 5-G, 6(1), 7 and 13] and the rules made thereunder shall, so far as. may be, apply in relation to the tax payable under sub-section (1)].