TAMIL NADU ENTERTAINMENTS TAX ACT, 1939

Act No. 10 of 1939

10th June, 1939

AN Act to impose [taxes] on [entertainments], in the [State] of Tamil Nadu

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S.3 Definitions

In this Act, unless there is anything repugnant in the subject or context --

• (1) "admission" includes admission as a spectator or as one of an audience, and admission for the purpose of amusement by taking part in an entertainment ;
• (2) "admission to an entertainment" includes admission to any place in which an entertainment is held ;
• 1[(2A) "amusement" means any amusement, for which persons are required to make payment for admission to any amusement arcade or amusement park or theme park or the like by whatever name called ;]
• 2[(2AA) "antenna" means an apparatus which receives television signals which enables viewers to tune into transmissions including national or international satellite transmissions and is erected or installed for television exhibition ;]
• 2[(2B) "cable television" means a system organised for television exhibition by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre
  

S.4 Tax on payment for admission to entertainments

1[2[(1) There shall be levied and paid to the State Government, a tax (hereinafter referred to as the entertainments tax) calculated at the following rates, namely :--

• 3[(a) on each payment for admission to any cinematograph exhibition in the theatres located, -- (i) within the limits of the areas of the Municipal Corporations, Municipalities, Special Grade and in the theatres, whether permanent or semi-permanent, within five kilometers from the outer peripheral limits of such areas of the Municipal Corporations and Municipalities, Special Grade, -- (A) at the rate of fifteen per cent of the gross payment for admission inclusive of the amount of the tax for new film ; and (B) at the rate of ten per cent of the gross payment for admission inclusive of the amount of the tax for old film ; (ii) in the areas other than those specified in sub-clause (i), at the rate of ten per cent of the gross payment for admission inclusive of the amount of the tax for new or old film. Ex
  

S.4A [Omitted]

1[***]

S.4B Additional surcharge on tax on payment for admission to horse race

1[2[3[(1) ***]

(2) 4[On each payment inclusive of the amount of the entertainments tax and of the amount of surcharge on entertainments tax levied under 5[***] sub-section (1) of Section 3 of the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act No. LII of 1961), for admission to any horse race, there shall be levied and paid to the State Government an additional surcharge of-- (a) fifty paise, where such payment does not exceed five rupees; and, (b) one rupee, where such payment exceeds five rupees.

(3) The provisions of this Act 6[***] and the rules made thereunder shall, so far as may be, apply in relation to the additional surcharge payable under this section, as they apply in relation to the entertainments tax payable under this Act].

S.4C [Omitted]

[* * *]

S.4D Tax on Cinematograph film exhibited on Television Screen [through] Video Cassette Recorder or through Cable Television Network

1[(1) Notwithstanding anything contained in 3[Section 4 of this Act] in respect of cinematograph film exhibited on Television Screen through Video Cassette Recorder, 2[or through Cable Television Network] there shall be levied and paid to the State Government a tax on each payment for admission, -- (i) at the rate of fifty per cent of the gross payment for admission inclusive of the amount of tax 4[for old film]; and (ii) at the rate of sixty per cent of the gross payment for admission inclusive of the amount of tax 5[for new film].

(2) The provisions of this Act (other than Sections 4(1), 6[***] 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).

S.4E Tax on television exhibition

1[(1) Notwithstanding anything contained in Sections 4 and 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the entertainment tax) on television exhibition at the following rates, namely:--

Area	Rate
(i) Within the limits of the Municipal Corporations of Chennai, Madurai, Coimbatore, Tiruchirappalli, Tirunelveli, Salem or any other Corporation that may be constituted under any law for the time being in force	Six thousand rupees per month
(ii) Within the limits of the Municipalities constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act No. V of 1920).	Three thousand rupees per month
(iii) Within the limits of Town Panchayats constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act No. V of 1920) or any other area not specified in items (i), (ii) or (iv).	One thousand and

S.4EE [Omitted]

Omitted from 1st June, 2003.

S.4F Tax on amusement

(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 ten per cent on each payment for admission to an amusement.

(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, 1[***], 5-F, 5-G, 6(1) and 7] and the rules made thereunder shall, so far as may be, apply in relation to the tax payable under sub-section (1).

S.4G Tax on recreation parlour

(1) Notwithstanding anything contained in Section 7, there shall be levied and paid to the State Government a tax (hereinafter referred to as the extertainment 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, 1[***], 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).

S.4H Tax on dubbed film

(1) Notwithstanding anything contained in this Act, there shall be levied and paid to the State Government, a tax (hereinafter referred to as the entertainment tax), on each payment for admission to any cinematograph exhibition of dubbed film, calculated at the rate of fifty per cent of the gross payment for admission inclusive of the amount of the tax.

(2) Notwithstanding anything contained in sub-section (1), there shall be levied and paid to the State Government (except as otherwise expressly provided in this Act), on every taxable complimentary ticket, entertainment tax at the rate specified in sub-section (1), as if full payment had been made for admission to the entertainment according to the class of seat or accommodation which the holder of such taxable complimentary ticket is entitled to occupy or use ; and for the purposes of this Act and the Tamil Nadu Local Authorities Finance Act, 1961 (Tamil Nadu Act No. 52 of 1961), the holder of such taxable complimentary tic

S.5 [Omitted]

[***]

S.5A [Omitted]

[***]

S.5B [Omitted]

[***]

S.5C [Omitted]

[***]

S.5D [Omitted]

[***]

S.5E [Omitted]

[***]

S.5F Tax under Section 4-D to be in lieu of tax under Section 4 of this Act

(1) No tax shall be payable under Section 4, [***] of this Act by any proprietor exhibiting a cinematograph film on Television Screen through Video Cassette Recorder or through Cable Television Network.

(2) The State Government may make rules whether prospectively or retrospectively for carrying into effect the provisions of Section 4-D [***] and also for matters incidental or ancillary thereto.

(3) Omitted.

S.5G Special provision for assessment, levy of tax and penalty in the case of unlicensed exhibition of cinematograph films exhibited on Television Screen through Video Cassette Recorder [or through Cable Television Network]

1[(1) Notwithstanding anything contained in this Act, if any person exhibits any cinematograph film on Television screen through Video Cassette Recorder 2[or through Cable Television Network] at any place in the State without obtaining a licence under the Tamil Nadu Exhibition of Films on Television Screen through Video Cassette Recorder 2[and Cable Television Network] (Regulation) Act, 1984 (Tamil Nadu Act No. 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.

(2) In making assessment under this section the authority referred to under sub-section (1) may direct such person to pay in addition to the tax assessed under sub-section (1) a penalty not lower than fifty per cent and not more than one hundred and fifty per cent of the tax so levied.

S.6 Admission to entertainments

1[(1) 2[Save as otherwise provided in this Act] no person other than a person who has to perform any duty inside any place of entertainment, or in connection with any entertainment or any duty imposed upon him by or under this Act or any other law, shall be admitted to any entertainment except -- (a) with a ticket issued in such manner and subject to such conditions as may be prescribed, or, (b) in special cases, with the approval of the State Government, through a barrier which, or by means of a mechanical contrivance which, automatically, registers the number of persons admitted].

3[(1-A) Save in the case referred to in 4[***] clause (b) of sub-section (1), no proprietor of an entertainment shall conduct the entertainment unless he has given security upto an amount and in a manner approved by the State Government for the payment of the entertainment tax, 5[and the additional surcharge on tax on payment for admission to horse-race].

(2) Nothing in sub-section (1) 6[o

S.7 Manner of payment of tax

1[(1) The entertainment tax shall be levied in respect of each person admitted 2[or deemed to have been admitted] on payment, and shall be calculated and paid on the number of admissions.

(2) The entertainment tax shall be due and be recoverable from the proprietor.

(3) Where the payment for admission to an entertainment is made wholly or partly by means of a lump sum paid as a subscription or contribution to any institution or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, the entertainment tax shall be paid on the amount of the lump sum, but where the 3[State] Government are of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period during which the tax has not been in operation, the tax shall be levied on su

S.7A Returns

1[(1) Every proprietor of an entertainment shall submit such returns relating to payments for admission 2[and all complimentary tickets,] 3[or relating to collection of amount for television exhibition 4[or for amusement] 5[or recreation parlour], as the case may be, to such authority, in such manner and within such periods, as may be prescribed.

(2) If the prescribed authority is satisfied that any return submitted under sub-section (1) is correct and complete, it shall assess the proprietor on the basis thereof.

(3) If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such inquiry, as it considers necessary, determine the tax due under Section 4 6[***] 7[or Section 4-E 8[or Section 4-F] 5[or Section 4-G], as the case may be, and assess the proprietor to the best

S.7B Payment for admission, etc. escaping assessment

1[2[(1) Where, for any reason any payment for admission to any entertainment or any amount collected for television exhibition has escaped assessment to tax under 3[Section 4, 4-E or 4-F or 4-G 4[***]], as the case may be, the authority prescribed under subsection (1) of Section 7-A may, subject to the provisions of subsection (3) and at any time within such period as may be prescribed, assess to the best of its judgment the tax due on such payment or 3[exhibition under Section 4 4[***] or on such amount collected for television exhibition under Section 4-E or on such payment under Section 4-F], 5[or on such payment for recreation parlour under Section 4-G] as the case may be, after making such enquiry as it may consider necessary and after giving the proprietor a reasonable opportunity to show cause against such assessment.]

(2) Where, for any reason, any payment for admission to any entertainment or any cinematograph exhibition or any amount collected for television exhibi

S.7C Assessment of legal representatives

1[Where a proprietor dies, his executor, administrator or other legal representative shall be deemed to be the proprietor for the purpose of this Act and the provisions of this Act shall apply to him in respect of the entertainments conducted by the said deceased proprietor: Provided that in respect of any tax, penalty or other amount assessed as payable by any such proprietor or any tax or penalty or other amount which would have been payable by him under this Act if he had not died, the executor, administrator or other legal representative shall be liable only to the extent of the assets of the deceased in his charge].

S.8 Power to exempt or remit tax

(1) 1[2[***]

3[(2) The State Government may, subject to such conditions as they deem fit, by general or special order, exempt any entertainment or class of entertainments from liability to the entertainments tax payable under this Act.

(3) The State Government may, in such circumstances and subject to such conditions as may be prescribed, by order, -- (i) remit, whether prospectively or retrospectively, the whole or any part of entertainments tax payable under this Act in respect of any entertainment or class of entertainments or by any proprietor or class of proprietors or any person or class of persons liable to pay such tax, and (ii) cancel or vary such order].

S.9 [Omitted]

1 [***]

S.10 Manner of recovery of tax, and priority of arrears of tax over other claims

1[2[3[(1)] Any amount due on account of the tax under Section 4 4[* * *] 5[or Section 4-E, 6[or Section 4-F], 7[or Section 4-G] as the case may be] may, without prejudice to any other mode of collection, be recovered -- (a) as if it were an arrear of land revenue, or (b) on application to any Magistrate, by such Magistrate as if it were a fine imposed by him.]

8[(2) Without prejudice to the provisions of sub-section (1), and notwithstanding anything contained in any other law for the time being in force, any tax assessed on, or any other amount due under this Act from, the proprietor shall, subject to the claims of the Government in respect of land revenue, have priority over all other claims against the property of the said proprietor].

S.10A Special power of prescribed authority under Revenue Recovery Act

1[(1) The authority prescribed under sub-section (1) of Section 7-A shall have the power of a Collector under the 2[Tamil Nadu] Revenue Recovery Act, 1864 (Tamil Nadu Act II of 1864), 3[* * *] for the purpose of recovery of any 5 [amount] due under this Act.

(2) Subject to the provisions of sub-section (3), the said authority shall, for the purpose of recovery of any 4[amount] due under this Act, have the powers of the Commissioner under the 4[Tamil Nadu] Rent and Revenue Sales Act, 1839 6[Tamil Nadu] (Act VII of 1839) for the sale of property distrained for any 4[amount] due under this Act.

(3) Notwithstanding anything contained in the 5[Tamil Nadu] Rent and Revenue Sales Act, 1839 5[Tamil Nadu] (Act VII of 1839), the said authority in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of his superior authorities.

S.10AA Publication of information respecting proprietors

1[(1) If the State Government are of opinion that it is necessary or expedient, in the public interest, to publish the names of any proprietors and any other particulars relating to any proceeding under this Act, in respect of such proprietors, they may, subject to such conditions as may be prescribed, cause to be published such names and particulars in such manner as they think fit.

(2) No publication under this 'section shall be made in relation to any penalty imposed or any conviction for any offence connected with any proceedings under this Act until the time for presenting an appeal or a revision, as the case may be, has expired without an appeal or revision having been presented or the appeal or revision, if presented, has been disposed of. Explanation.-- In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the associat

S.10B Recovery of penalty

1[Any penalty payable under this Act shall be deemed to be tax under this Act, for the purpose of collection and recovery and shall be without prejudice to the institution of any proceeding for an offence under this Act, or for the recovery of the entire amount remaining unpaid under this Act].

S.10C Further mode of recovery

1[(1) The assessing authority may at any time or from time-to-time, by notice in writing (a copy of which shall be forwarded to the proprietor at his last address known to the assessing authority) require any person from whom money is due or may become due to the proprietor or any person who holds or may subsequently hold money for or on account of the proprietor to pay to the assessing authority, either forthwith upon the money becoming due or being held at or within the time specified in the notice (not being before the money becomes due or is held) so much of the money as is sufficient to pay the amount due by the proprietor in respect of arrears of tax or the whole of the money when it is equal to or less than the arrears of such tax.

(2) The assessing authority may, at any time or from time-to-time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.

(3) Any person making any payment in compliance with a notice un

S.10D Liability to tax of partitioned family, dissolved firm etc.

1[Where a proprietor is a Hindu undivided family, firm, or other association of persons and such family, firm or association is partitioned, or dissolved, as the case may be, -- (a) the tax payable under this Act by such family, firm or association of persons for the period up to the date of such partition or dissolution shall be assessed as if no such partition or dissolution had taken place and all the provisions of this Act shall apply accordingly; and (b) every person, who was at the time of such partition, or dissolution a member or partner of the Hindu undivided family, firm or association of persons and the legal representative of any such persons who is deceased shall, notwithstanding such partition or dissolution, be jointly and severally liable for the payment of the tax, penalty or other amount payable under this Act by such family, firm or association of persons, whether assessment is made prior to or after such partition or dissolution.]

S.10E Rounding off of tax, penalty etc.

1[The amount of tax, fee, penalty, fine or any other sum payable, 2[or the amount of assignment made], and the amount of refund due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored].

S.10F Interest for belated payment

1[2[3[If the tax assessed or the tax that has become payable] under this Act or any instalment thereof is not paid by any proprietor or any person from whom such tax is due within the time specified therefor in the notice of assessment, the proprietor or the person liable to pay such tax shall pay by way of interest, in addition to the amount due, a sum equal to a sum calculated at the rate of two per cent of such amount for each month or part thereof after the date specified for its payment: Provided that 3[if the tax assessed or the tax that has become payable] under this Act is less than one hundred rupees, no interest shall be levied for a period of one month after the expiry of the time specified in the notice of assessment: Provided further that where a proprietor or a person has preferred an appeal or revision against any order of assessment under this Act, the interest payable under this section, in respect of the amount in dispute in the appeal or revision shall be postpon

S.11 Inspection

(1) (a) Any Officer authorised by the 1[State] Government in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at any reasonable time, for the purpose of seeing whether the provisions of this Act or any rules made thereunder are being complied with. (b) Every officer so authorised shall be deemed to be a public servant within the meaning of Section 21 of the Indian Penal Code.

(2) The proprietor of every entertainment or the owner or person in charge of any place ordinarily used as a place of entertainment shall give every reasonable assistance to the Inspecting Officer in the performance of his duties under sub-section (1).

(3) If any person prevents or obstructs the entry of the Inspecting Officer he shall, in addition to any other punishment to which he is liable under any law for the time being in force, be punished with fine which may extend to five hundred rupees. 2[

S.12 Exemption from payment for admission

The officer referred to in Section 11 or any other officer who has to enter any place of entertainment in pursuance of a duty imposed upon him by or under this Act or any other law shall not be required to pay for his admission to the entertainment.

S.12A Powers of entry, search and seizure

1[(1) If any officer authorized by the State Government in this behalf has reasonable ground to suspect that a contravention of the provision of this Act or the rules made thereunder has been committed, he may enter and search at all reasonable times any premises where books, records, accounts, registers, tickets, used and unused, and portions thereof or any other article connected therewith are kept or suspected to be kept by the proprietor of an entertainment, and, may, for reasons to be recorded in writing, seize such books, records, accounts, registers, tickets, used and unused and portions thereof, or any other article connected therewith as he may consider necessary, and shall give the proprietor or the person in charge of the premises a receipt for the same. The books, records, accounts, registers, tickets and portions thereof, or any other article so seized shall be retained by such officer only for so long as may be necessary for the purpose of investigation

(2) If

S.12B Power to summon witnesses and production of documents

1[(1) The authority competent to assess tax under this Act or any appellate or revising authority shall, for the purpose of this Act, have all the powers conferred on a Court by the Code of Civil Procedure, 1908 (Central Act No. V of 1908) for the purpose of-- (a) Summoning, and enforcing the attendance of any person and examining him on oath or affirmation; and (b) Compelling the production of any document.

(2) The authority referred to in sub-section (1) shall have powers to call for such information, particulars and records as he may require, from any person, for the purpose of assessment, levy and collection of tax under this Act].

S.12C Authorisation of manager or person in charge of any place of entertainment to appear before the prescribed authority

1[Any person who intends to appear before any prescribed authority and any person who is acting as manager or person in charge of any place of entertainment shall be duly authorised by the proprietor, partner, or permit holder of the place of entertainment in such form and in such manner as may be prescribed].

S.13 Payment of compensation to local authorities

1[(1) 2[Ten per cent] of the proceeds of 3[the tax under Section 4], 4[Section 4-F] 4[and Section 4-H]] collected every year] in respect of entertainments held within the jurisdiction of any local authority shall be credited to the 5[State] Government, and the balance of 3 [ninety per cent] shall be paid to the local authority: Provided that the 5[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 5[State] Government may fix: Provided further that in respect of entertainments held within a panchayat development block the balance of 6[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: 7[Provided further that nothing contained in this sub-section shall be deemed t

S.14 Penalties

1[(1) (a) The proprietor of any entertainment or any person employed by him in any place of entertainment who admits any person to any place of entertainment in contravention of the provisions of Section 6, or (b) the proprietor of any entertainment who -- (i) fraudulently evades the payment of any tax due under this Act, or (ii) contravenes any of the provisions of this Act, 2[or] 3[***] 4[(d) The proprietor of an entertainment or any person employed by him who collects any amount as price of admission in excess of the amount prescribed by the licensing authority under the provisions of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act No. IX of 1955) and the rules made thereunder,] 5[shall, on conviction by a Magistrate, -- (i) in respect of each such offence falling under clause (a) or sub-clause (ii) of clause (b) 6[***] or clause (d), be liable to a fine which may extend to one thousand rupees; (ii) in respect of an offence falling under sub-clause (i) of clause (b

S.14A Penalty for being found without a ticket or pass

Any person who is found without a ticket or pass in any place of entertainment shall, unless he proves that he was admitted to such place with the knowledge or connivance of the proprietor or any person employed by him, on conviction by a Magistrate, be liable to a fine which may extend to one hundred rupees.

S.14B Penalty for abettors

Whoever abets the commission of any offence under this Act shall be punished with the punishment provided for the offence.

S.15 Power to compound offences

The prescribed authority may accept from any person who has committed or is reasonably suspected of having committed an offence against this Act 1 [or the rules made thereunder,] by way of composition of such offence -- (a) where the offence consists of 2[***], the evasion of any tax payable under this Act, in addition to the tax so payable, a sum of money not exceeding 3[one thousand and five hundred rupees or thrice the amount of the tax] payable, whichever is greater, and (b) in other cases, a sum of money not exceeding 3[one thousand] rupees.

S.15A Power to rectify any error apparent on face of record

1 [(1) The authority competent to assess tax under this Act or any appellate or revising authority may, at any time, within three years from the date of any order passed by it, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty shall be made unless such authority has given notice to the proprietor and has allowed him a reasonable opportunity of being heard.

(2) Where such rectification has the effect of reducing an assessment or penalty, the authority competent to assess tax under this Act shall make any refund which may be due to the proprietor.

(3) Where any such rectification has the effect of enhancing an assessment or penalty, the authority competent to assess tax under this Act shall give the proprietor a revised notice of assessment or penalty and thereupon, the provisions of this Act and the rules made thereunder shall apply as if such notice has been given in

S.15B Prohibition of disclosure of particulars produced before the entertainment tax authorities

1 [(1) All particulars contained in any statement made, return furnished, or accounts, registers, records or documents produced under the provisions of this Act or in any evidence given or affidavit or deposition made, in the course of any proceeding under this Act or in any record of any proceeding relating to the recovery of a demand, prepared for the purposes of this Act shall be treated as confidential and shall not be disclosed.

(2) Nothing contained in sub-section (1) shall apply to the disclosure of any such particulars -- (i) for the purpose of investigation of, or prosecution for, an offence under this Act, or under the Indian Penal Code (Central Act No. XLV of 1860) or under any other law for the time being in force; or (ii) to any person enforcing the provisions of this Act where it is necessary to disclose the same to him for the purposes of this Act; or (iii) occasioned by the lawful employment under this Act or any process for the recovery of any demand; or (iv

S.16 Power to make rules

(1) 1[The 2[State] Government may, 3[***] make rules] for securing the payment of the entertainments tax and generally for carrying into effect the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power, they may make rules -- 4[(a)***] (b) for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation; (c) for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances; (d) for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments. 4[***] 4[(e) ***] 4[(f) ***] (g)

S.16A [Omitted]

1 Omitted.

S.17 Bar of certain proceedings

(1) No suit, prosecution or other proceeding shall lie against any officer or servant of the 1[State] Government, for any act done or purporting to be done under this Act, without the previous sanction of the 2[State] Government.

(2) No officer or the servant of the 2[State] Government shall be liable in respect of any such act in any Civil or Criminal proceedings, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act.

S.18 Limitation for certain suits and prosecutions

No suit shall be instituted against the 1[Government] and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the 2[State] Government in respect any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of.

S.19 Proceeding, etc., against officers and servants of local authority collecting the tax

If any local authority has been authorized under this Act to collect the entertainments tax on behalf of the 1[State] Government, the provisions of Sections 17 and 18 shall apply in regard to the officers and servants of such authority in the same manner as they apply in regard to the officers and servants of the 1[State] Government.

S.20 Delegation of certain powers of the State Government

(1) The 1[State] Government may, by notification in the Official Gazette, delegate all or any of their powers under this Act except those conferred upon them by sub-section (3) of Section 1, Section 16 and this section, to any person or authority subordinate to the 1[State] Government and may in like manner withdraw any powers so delegated.

(2) The exercise of any powers delegated under subsection (1) shall be subject to such restrictions, limitations and conditions, if any, as may be laid down by the 1[State] Government, and shall also be subject to control and revision by them.

S.Chapter I PRELIMINARY

S.1 Short title, extent and commencement

(1) This Act may be called the Tamil Nadu Goods and Services Tax Act, 2017.

(2) It extends to the whole of the State of Tamil Nadu.

(3) It shall come into force on such date as the State Government may, by notification, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.

S.2 Definitions

In this Act, unless the context otherwise requires,--

• (1) "actionable claim" shall have the same meaning as assigned to it in section 3 of the Transfer of Property Act, 1882 (Central Act 4 of 1882);
• (2) "address of delivery" means the address of the recipient of goods or services or both indicated on the tax invoice issued by a registered person for delivery of such goods or services or both;
• (3) "address on record" means the address of the recipient as available in the records of the supplier;
• (4) "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;
• (5) "agent" means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercant