Section 6 in Tamil Nadu Entertainments Tax Act, 1939
6. Admission to entertainments.
- (1) [Save as otherwise provided in this Act] [Substituted for the original sub-section by section 6(i) of the by Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).], no person other than a person who has to perform any duty inside any place of entertainment, or in connection with any entertainment or any duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment except] -(a)with a ticket issued in such manner and subject to such conditions as may be prescribed, or(b)in special cases, with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which, automatically, registers the number of persons admitted.[(1-A) Save in the case referred to in [***] [Inserted by section 6(ii) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu V of 1958), which came into force on the 1st April 1958.] clause (b) of sub-section (1), no proprietor of an entertainment shall conduct the entertainment unless he has given security up to an amount and in a manner approved by the State Government for the payment of the entertainment tax," [and the additional surcharge on tax on payment for admission to horse-race] [Substituted by section 2(3) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979 (Tamil Nadu Act 51 of 1979).].](2)Nothing in sub-section (1) [or sub-section (1-A)] [Substituted by section 6(iii) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958), which came into force on the 1st April 1958.] shall be deemed to preclude the [State] [Substituted for the word 'Provincial' by Adaptation of Laws Order, 1950.] Government from requiring security from the proprietor of an entertainment for the payment of [the entertainments tax, and the additional surcharge on tax on payment for admission to horse-race] [Substituted by section 11 of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amend.) Act, 1989 (Tamil Nadu Act 40 of 1989), which came into force on the 1st July 1989.] in any other case.
