Section 5G(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)Notwithstanding anything contained in this Act, if any person exhibits any cinematograph film on Television Screen [through Video Cassette Recorder or through Cable Television Network at any place] [Substituted by section 5(2)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994.] in the State without obtaining a licence under the Tamil Nadu Exhibition of Films on Television Screen [through Video Cassette Recorder and Cable Television Network] [Substituted by section 5(2)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1994 (Tamil Nadu Act 37 of 1994).] (Regulation) Act, 1984 (Tamil Nadu Act 7 of 1984) the authority competent to assess the tax under this Act shall, after making such enquiry as it may consider necessary and after giving a reasonable opportunity to such person, assess such person at the rate specified under section 4-D to the best of its judgment.
