Section 16 in Tamil Nadu Entertainments Tax Act, 1939
16. Power to make rules.
(1)[The State] [Substituted for the words 'The State Government may make rules' by section 14(i) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).] Government may [***] [Words 'by notification in the Official Gazette' were omitted by section 6(i) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1966 (Tamil Nadu Act 20 of 1966).], make rules for securing the payment of the entertainments tax and generally for carrying into effect the purposes of this Act.(2)In particular and without prejudice to the generality of the foregoing power, they may make rules -(a)[***] [Omitted by section 14(ii)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).](b)for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(c)for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;(d)for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments [***] [Words 'to which the provisions of section 5 are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under section 6' were omitted by section 14(ii)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).];(e)[***] [Clauses (e) and (f) were omitted by section 14(ii)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).](f)[***] [Omitted by section 14(ii)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).](g)for the presentation and disposal of application for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Act;(h)for the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government in that behalf;(i)for authorizing any local authority to collect the entertainments tax [*] [Words 'on behalf of the Provincial Government' were omitted by section 6 of the Tamil Nadu Entertainments Tax Act, 1947 (Tamil Nadu Act XXVII of 1947), which came into force on 1st January 1948.] in the area within the jurisdiction of the local authority or any part of such area, [*] [Words 'for the payment of a commission to the local authority for making the collection ' were omitted by the Tamil Nadu Entertainments Tax Act, 1947 (Tamil Nadu Act XXVII of 1947), which came into force on 1st January 1948.] and for the powers to be exercised by the officers of the local authority in connection with such collection;(j)[ for the issue of passes by proprietors of entertainments for the admission of persons who have to perform any duty inside any place of entertainment, or in connection with any entertainment, or any duty imposed upon them by or under this Act or any other law; and] [Substituted by section 13 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).](k)[ for appeals and revisions in respect of proceedings under this Act, the period within which such appeals and revisions should be preferred and the fees to be paid, in respect of such appeals and revisions.] [Substituted for the original clause (k) by section 14(ii)(c) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958), which shall came into force on 1st April 1958.](3)In making a Rule under sub-section (1) or sub-section (2), the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may provide that a breach thereof shall be punishable with fine which may extend to five hundred rupees.(4)[ (a) All Rules made under this Act shall be published in the Official Gazette and, unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.(b)All Notifications issued under this Act shall, unless they are expressed to come into force on a particular day, come into force on the day on which they are published.](5)Every rule made or notification issued under this Act shall, as soon as possible after it is made or issued, be placed on the table of [the Legislative Assembly] [Substituted for the expression 'both Houses of the Legislature' by section 3(2) of the Tamil Nadu Adaptation of Laws Order, 1978.] and if, before the expiry of the session in which it is so placed or the next session,[the Legislative Assembly agrees] [Substituted for the expression 'both Houses agree' by the expression 'both Houses of the Legislature' by section 3(2) of the Tamil Nadu Adaptation of Laws Order, 1978.] in making any modification in any such' rule or notification or [the Legislative Assembly agrees] [Substituted for the expression 'both Houses agree' by the expression 'both Houses of the Legislature' by section 3(2) of the Tamil Nadu Adaptation of Laws Order, 1978.] that the rule or notification should not be made or issued, the rule or notification shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification.
