2021 (10) TMI 191

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....OURABLE MR. JUSTICE S.M. SUBRAMANIAM For Petitioner : Mr. AR. L. Sundaresan Senior Counsel For Mrs. AL. Ganthimathi For Respondents : Mr. V. Veluchamy Government Advocate (For R1&R2) ORDER The Writ on hand is filed questioning the clarificatory order passed by the First Respondent in proceedings dated 25.03.2014. The clarificatory order impugned was passed based on the petition filed b....

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....rities nor payable by the Petitioner. 4. Learned Counsel for the Petitioner relyied on the definition of Entertainment and Amusement under Sections 3(4) and 3(2-A) of the Tamil Nadu Entertainment Tax Act and contended that the live concert would not be taxable and is not in violation under the provisions of the Act. 5. Learned Government Advocate appearing for the Respondents made a submissi....

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....ssion to an entertainment' includes admission to any place in which an entertainment is held." The word 'amusement' was added by Amendment Act No.32 of 1998, from 1st April 1998. The definition was provided for the term 'amusement' under Section 3(2-A), which reads as follows:- "Section 3(2-A) - 'Amusement' means any amusement, for which persons are required....

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....evied and paid to the State Government a tax (hereinafter referred to as the entertainments 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 form the proprietor. (3) The provisions of this Act [other than Sections 4, 4-B, 4-D, [***], 5-F, 5-G, 6(1) and 7] and the rules made thereunder sha....