9911796707
TMI Blog2021 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... NIAM 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 by the Writ Petitioner on 25.03.2014, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned 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 submission that the clarificatory order, which is impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to make payment for admission to any amusement arcade or amusement park ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts 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 shall, so far may be, apply in relation to the tax payable under sub-section (1). Therefore, once the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act 1939, the Petitioner is liable to pay the entertainment tax and the impugned clarificatory order is also in consonance with the provisions of the Act and there is no infirmity as such. Thus the Respondents are directed to proceed with the case of the Petitioner by following procedure as contemplated under the Act. 8. In view of the above, this Writ Petition is dismissed. No costs. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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