Vidhi Codex

Bare Act

The Tamil Nadu Local Authorities Entertainments Tax Act, 2017

Tax201735 sections

This law empowers local administrative bodies across Tamil Nadu to levy, collect, and manage taxes on various forms of commercial entertainment within their jurisdictions. It applies to event organizers, cinema owners, cable and direct-to-home television operators, amusement park managers, and hosts of major sports tournaments like cricket matches. The statute outlines specific tax rates, registration guidelines, return submission procedures, and enforcement mechanisms, including inspections, search powers, and penalties for tax evasion or ticketless entry. It matters because it provides local municipal bodies with essential revenue to fund municipal services while establishing clear, standardized rules for entertainment businesses operating in the state.

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

PDF: pending for this language.