Section 7A in Tamil Nadu Entertainments Tax Act, 1939
7A. [ Returns. [Inserted by section 8 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958), which came into force on the 1st April 1958.]
(1)Every proprietor of an entertainment shall submit such returns relating to payments for admission [and all complimentary tickets,] [or relating to collection of amount for television exhibition [or for amusement] [Substituted section 6(1) of the by Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994).][or recreation parlour] [ Inserted by section 5(1) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001 (Tamil Nadu Act 21 of 2001).], [or direct to home service] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] as the case may be], to such authority, in such manner and within such periods, as may be prescribed.(2)If the prescribed authority is satisfied that any return submitted under sub-section (1) is correct and complete, it shall assess the proprietor on the basis thereof.(3)If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such inquiry, as it considers necessary, determine the tax due under [section 4 [***] [Substituted by section 6 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994).]or section 4-E] [or section 4-F] [Inserted by section 4(2) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of1998).] [or section 4-G] [Inserted by section 5(2) of the Tamil Nadu Entertainments Tax (Amendment) Act, 2001 (Tamil Nadu Act 21 of 2001).], [or Section 4-1 or Section 4-J] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] as the case maybe, and assess the proprietor to the best of its judgement:Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him.]
