Section 5 in Tamil Nadu Local Authorities Finance Act, 1961
5. Power to exempt.
- Notwithstanding anything contained in this Act, [the Government, or any local authority, with the previous sanction of the Government, may exempt] [Substituted for the expression, 'any local authority may, with the previous sanction of the Government, exempt' by section 2 of the Tamil Nadu Local Authorities Finance (Second Amendment) Act,1973 (Tamil Nadu Act 42 of 1973).]-(a)admissions to any entertainment or class of entertainments from liability to the tax payable under clause (a) of sub-section (1) of section 3;(b)shows of any cinematograph exhibition or class of exhibitions from liability to the tax payable under clause (b) of sub-section (1) of section 3.
