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TMI Blog2021 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... rified that the legendary Thiru Yanni Live Concert conducted on 14.04.2014 and 15.04.2014 at Nehru Indoor Stadium would fall within the meaning of amusement and an entertainment tax shall be levied and paid to the State Government at the rate of ten percent on each payment for admission to the live concert on the said dates. There is no ambiguity in respect of the provisions of the Tamil Nadu Entertainment 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. Petition d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 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 impugned in the Writ Petition is a self speaking order and the definitions under the Act are categorically enumerated and clarified by the First Respondent and therefore, the Writ petition is to be rejected. 6. Sections 3 (4) and 3 (2) of the Act read as follows:- Section 3(4) 'Entertainment' means a horse race or cinematograph exhibition to which persons are admitted on payment of Television exhibition for which persons are required to make payment by way of contribution, or subscripti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 shall, so far may be, apply in relation to the tax payable under sub-section (1). Therefore, once the live music concert falling under the definition of amusement under Section 3(2-A) and an entertainment tax on such amusement is to be levied under Section 4(F) of the Act, the clarificatory order impugned would reveal that the definition provided under the Act as well as the entertainment defined are considered by the First ..... X X X X Extracts X X X X X X X X Extracts X X X X
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