Liability on transfer of business

(1) When the ownership of the cinema theatre or other place of entertainment of a proprietor liable to pay entertainments tax under this Act is transferred, the transferor and the transferee shall jointly and severally be liable to pay entertainments tax, in respect of such cinema theatre or place of entertainment, which remain unpaid at the time of transfer and for the purpose of recovery from the transferee, such transferee shall be deemed to be the proprietor liable to pay the entertainments tax due under this Act.

1. (2) When an undivided Hindu family or Aliyasanthana family liable to pay entertainments tax is partitioned, the assessment of the entertainments tax shall be made as if no partition of the family has taken place and every person who was a member of the family before the partition shall be jointly and severally liable to pay the entertainments tax assessed or imposed. Explanation.- For the purpose of this section and sections 9A and 9B ‘entertainments tax’ includes 2[x x x]2 tax on cinematograph shows, penalty or other amount due under this Act.]1 1. Sections 9A, 9B and 9C inserted by Act 3 of 1985 w.e.f. 1.1.1959.

² Omitted by Act 18 of 1997 w.e.f. 29.9.1997.