Section 4G in Tamil Nadu Entertainments Tax Act, 1939
4G. [ Tax on recreation parlour. [Inserted by section 3 of the Tamil Nadu Entertainments Tax (Amendment), Act, 2001.]
(1)Notwithstanding anything contained in section 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the entertainment tax), calculated at twenty per cent on each payment to" the recreation parlour.(2)The tax levied under sub-section (1) shall be recoverable from the proprietor.(3)The provisions of this Act [other than sections 4,4-B, 4-D, 4-F, [***], 5-F, 5-G, 6(1), 7 and 13] and the rules made thereunder shall, so far as may be, apply in relation to the tax payable under sub-section (1).
