Section 3 in The Tamil Nadu Advertisements Tax Act, 1983
3. Tax on advertisement.
(1)On every advertisement exhibited for payment at any place of entertainment by means of a cinematograph through slides or films, there shall be levied and collected an advertisement tax at such rate not exceeding sixty paise per slide per show and not exceeding one rupee and fifty paise per show as the Government may, by notification, specify in this behalf.(2)The Government may specify different rates of advertisement tax for different areas while issuing the notifications under sub-section (1).(3)The advertisement tax shall be charged on, and paid by, the(4)The tax shall be assessed and collected in such manner as may be prescribed. For this purpose, the proprietor shall submit to the assessing authority such returns containing such particulars as may be prescribed and in such manner and within such period as may be prescribed.(5)Subject to the other provisions of this Act and the rules made thereunder, the authorities for the time being empowered to assess, re-assess, collect and enforce payment of any tax under the Entertainments Tax Act shall assess, reassess, collect and enforce the payment of advertisement tax, including any interest or penalty, payable by a proprietor under this Act as if the advertisement tax, interest or penalty, payable by such proprietor is a tax, interest or penalty payable under the Entertainments Tax Act; and for the purpose, they may exercise all or any of the powers they have under the Entertainments Tax Act and the rules made thereunder including provisions relating to returns, imposition of the tax liability of a person carrying on business on the transferee of, or successor to, such business, transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of such firm or partition of such family, recovery of tax from third parties, appeals, reviews, revisions, refunds, penalties, charging or payment of interest and compounding of offences shall apply accordingly.(6)All the provisions relating to offences and penalties (including provisions relating to penalties in lieu of prosecutions for an offence or in addition to the penalties or punishment for an offence) of the Entertainments Tax Act and the rules made thereunder shall, with necessary modification, apply in relation to the assessment, re-assessment, collection and the enforcement of payment of advertisement tax required to be collected under this Act or in relation to any process connected with such assessment, re-assessment, collection or enforcement of payment as if the advertisement tax under this Act were a tax under the Entertainments Tax Act.
