Section 13(1) in Tamil Nadu Entertainments Tax Act, 1939
(1)[Ten per cent] of the proceeds of the tax under [section 4 and section 4-F] [Substituted for 'section 4 and section 4-F and section 4-H' by Act No. 15 of 2015, dated 13.10.2015, published dated 14.10.2015.] collected every year] in respect of entertainments held within the jurisdiction of any local authority shall be credited to the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government, and the balance of [ninety per cent] [Substituted by section 3(ii) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1997 (Tamil Nadu Act 38 of 1997). Previously for the words 'ninety per cent', the words 'seventy per cent' were substituted by section 15(ii) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989 (Tamil Nadu Act 40 of 1989).] shall be paid to the local authority:Provided that the State Government may direct that such balance shall be distributed between the local authority aforesaid and any other local authority or authorities in the neighbourhood in such proportions as the [State] [This word was substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government may fix:Provided further that in respect of entertainments held within a panchayat development block, the balance of 8[ninety per cent] of the proceeds of the tax aforesaid shall be distributed between the panchayat union council and the panchayat functioning in the panchayat development block in such proportions as the State Government may fix:Provided also that nothing contained in this sub-section shall be deemed to prevent the State Government from modifying at any time any order which assigns the entire balance of [ninety per cent] [Substituted by section 3(ii) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1997 (Tamil Nadu Act 38 of 1997). Previously for the words 'ninety per cent', the words 'seventy per cent' were substituted by section 15(ii) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1989.] of the proceeds of the tax to a local authority, or as the case may be, fixes the proportions in which such balance should be distributed among local authorities, if, in the opinion of the State Government, -
