Vidhi Codex

The Tamil Nadu Entertainments Tax (Special Provisions and Validation) Act, 1986

The Tamil Nadu Entertainments Tax (Special Provisions and Validation) Act, 1986

Tax19863 sections

This Act regulates the collection of entertainment taxes in specific local areas of Tamil Nadu. It applies to entertainment businesses, like movie theaters, and tax authorities operating within the Mettupalayam and Tiruvarur municipalities. The law retrospectively corrects technical errors in historical tax schedules dating back to 1978. This matters because it legally validates tax assessments and collections made between 1978 and 1979 that were previously challenged. By doing so, the legislation prevents businesses from seeking refunds through courts, thereby securing and protecting the tax revenues already collected by the state government during that period.

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  1. 0. Preamble
  2. 1. Short .tide q d commenccrnen7.-(1) nb my be aaed
  3. 2. Special provision in regrrrd to the levy w d colleciion oj tax LI re~pectofcertain local areas.*

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