Section 3(1) in Tamil Nadu Local Authorities Finance Act, 1961
(1)Any local authority may levy, in the form of a surcharge,-(a)a tax on each payment for admission to any entertainment held within the local limits of the local authority at such a rate, not exceeding the rate of tax levied under section 4 of the Entertainments Tax Act for that payment, as the local authority may determine;(b)a tax on each show of cinematograph exhibition held within the local limits of the local authority at such rate not exceeding [one and a half] [Substituted for the words 'three times' by section 3(1) of the Tamil Nadu Entertainments Tax and Local, Authorities Finance (Amendment) Act, 1970 (Tamil Nadu Act 16 of 1970), which was deemed to have come into force on the 1st April 1970.] the rate of tax levied under section 4-A of the Entertainments Tax Act for that show as the local authority may determine:[Provided that where, in case the proprietor of a cinematograph exhibition held in the theatres specified in column (2) of the table under section 5-A or 5-B of the Entertainments Tax Act and located in the local areas specified in the corresponding entry in column (1) of the said table pays, tax under section 5-A or 5-B, as the case may be, of that Act, no surcharge shall be levied under this section by the local authority concerned.] [[The following proviso which was added by section 3 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1974 (Tamil Nadu Act 38 of 1974) was omitted by section 3 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1975 (Tamil Nadu Act 32 of 1975), which was deemed to have come into force on the 21st July 1975:-'Provided that where in any case the proprietor of a cinematograph exhibition pay tax at the compounded rates specified in section 5-A of the Entertainments Tax Act, no surcharge shall be levied under this section by the local authority concerned.'The present proviso was added by section 3 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1978 (Tamil Nadu Act 5 of 1978), which was deemed to have come into force on the 26th December 1977.]]
