Section 3(9) in Tamil Nadu Entertainments Tax Act, 1939
(9)[ "proprietor" in relation to any entertainment means a licensee of cinematograph exhibition under the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) [or the licensee of an exhibition of cinematograph film on television screen through [video cassette recorder or through Cable Television Network] [Substituted for the original clause by Tamil Nadu Act 51 of 1979.] under the Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorders and Cable Television Network] (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984) or any person providing Television exhibition [or any person providing amusement] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 1998 (Tamil Nadu Act 32 of 1998).] [or any person providing recreation parlour] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 2001 (Tamil Nadu Act 21 of 2001).] [or any person providing direct to home service or the Indian Premier League] [Inserted by T.N. Act 25 of 2011, dated 26.9.2011.] [or the Board of Control for Cricket in India] [Inserted by Act No. 10 of 2013, dated 28.5.2013.] and includes the State Government, any local authority or any person responsible for the management thereof;][(9-A) "recreation parlour" means any place where a game such as bowling, billiards, snooker, or the like by whatever name called is provided, for which persons are required to make payment for admission or participation;] [Inserted by Tamil Nadu Entertainments Tax (Amend.) Act, 2001 (Tamil Nadu Act 21 of 2001).]
