https://www.taxtmi.com/caselaws?id=383502 By-laws framed under the Tamil Nadu Local Authorities Entertainments Tax Act operate as subordinate legislation, and a security deposit demand fixed within that statutory framework will stand if it follows the prescribed method of calculation. By-law 6 permits the deposit to be linked to entertainments tax payable on the auditorium's full capacity for seven days, with permanent or semi-permanent theatres liable to a deposit of 75% of that tax or, where authorised, one and a half times that amount. The Madras HC treated the theatres as permanent theatres, noted prior consultation and partial payment, and held that the demand notices and the cheque mode of deposit were valid. No illegality was found in the impugned notices. en-us Tue, 16 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 08:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383502 By-laws framed under the Tamil Nadu Local Authorities Entertainments Tax Act operate as subordinate legislation, and a security deposit demand fixed within that statutory framework will stand if it follows the prescribed method of calculation. By-law 6 permits the deposit to be linked to entertainments tax payable on the auditorium's full capacity for seven days, with permanent or semi-permanent theatres liable to a deposit of 75% of that tax or, where authorised, one and a half times that amount. The Madras HC treated the theatres as permanent theatres, noted prior consultation and partial payment, and held that the demand notices and the cheque mode of deposit were valid. No illegality was found in the impugned notices. Case-Laws VAT and Sales Tax Tue, 16 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383502