The Tamil Nadu Local Authorities Entertainments Tax Act, 2017
tamil-nadu · 2017
- S. 1Short title and commencement
- S. 2Definitions
- S. 3Tax on entertainments
- S. 4Tax on complimentary ticket
- S. 5Additional surcharge on tax on payment for admission to horse-race
- S. 6Admission to entertainments
- S. 7Manner of payment of tax
- S. 8Returns
- S. 9Payment for admission on escaping assessment
- S. 10Assessment of legal representatives
- S. 11Power to exempt or remit tax
- S. 12Manner of recovery of tax and priority of arrears of tax over other claims
- S. 13Special power of prescribed authority under Revenue Recovery Act
- S. 14Recovery of penalty
- S. 15Liability to tax of partitioned family, dissolved firm, etc
- S. 16Interest for belated payment
- S. 17Inspection
- S. 18Exemption from payment for admission
- S. 19Powers of entry, search and seizure
- S. 20Power to summon witnesses and production of documents
- S. 21Authorisation of manager or person in charge of any place of entertainment to appear before prescribed authority
- S. 22Rounding off of tax, etc
- S. 23Penalties
- S. 24Penalty for being found without a ticket or pass
- S. 25Penalty for abettors
- S. 26Offences by companies
- S. 27Power to compound offences
- S. 28Power to rectify any error apparent on the face of record
- S. 29Appeal
- S. 30Persons deemed to be public servants
- S. 31Protection of action taken in good faith
- S. 32Power to remove difficulties
- S. 33Power to make rules
- S. 34Power to make by laws