Tamil Nadu Government Gazette Extraordinary No. 33, Part IV, Section 2
The Government of Tamil Nadu, through the Law Department, published Tamil Nadu Government Gazette Extraordinary Number 33 on 3 February 2010, containing four Acts assented to by the Governor on 2 February 2010. The Acts amend value added tax, entertainments tax, fiscal responsibility and Hindu religious and charitable endowments law, and also repeal specified earlier entertainments tax provisions.
What the Gazette contains
The Government of Tamil Nadu, through the Law Department, published Tamil Nadu Government Gazette Extraordinary Number 33 on 3 February 2010. It contains four Acts of the Tamil Nadu Legislative Assembly, assented to by the Governor on 2 February 2010, which amend tax, fiscal responsibility and Hindu religious and charitable endowments law, and repeal specified earlier entertainments tax provisions.
Main changes
Tamil Nadu Value Added Tax (Amendment) Act, 2010
The Tamil Nadu Value Added Tax (Amendment) Act, 2010 changes the wording in the Tamil Nadu Value Added Tax Act, 2006 concerning input tax credit. The relevant period is linked to the date of making a zero rate sale rather than the date on which the input tax credit accrued.
- The Act starts on a date appointed by the State Government through a notification.
- The Gazette does not provide that commencement date.
Tamil Nadu Entertainments Tax (Amendment) Act, 2010
The Tamil Nadu Entertainments Tax (Amendment) Act, 2010 is treated as having commenced on 6 January 1993.
- A maintenance charge that a cinematograph exhibition licencee is permitted to collect under government orders is excluded from payment for admission, if it is collected by the licencee and printed on the ticket.
- Maintenance charges collected under State Government orders from 6 January 1993 until publication of the Act are excluded when determining tax payable under the Tamil Nadu Entertainments Tax Act, 1939.
- The Act repeals the Tamil Nadu Entertainments Tax (Second Amendment) Act, 1995 and section 2 of the Tamil Nadu Entertainments Tax (Amendment) Act, 2004.
Tamil Nadu Fiscal Responsibility (Amendment) Act, 2010
The Tamil Nadu Fiscal Responsibility (Amendment) Act, 2010 changes two deadlines in the Tamil Nadu Fiscal Responsibility Act, 2003. It replaces “2008-2009” with “2010-2011” and “31st March 2008” with “31st March 2011”. Its commencement requires a separate State Government notification.
Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 2010
The Tamil Nadu Hindu Religious and Charitable Endowments (Amendment) Act, 2010 extends the relevant trustee term from one year to two years. A trustee who has not completed one year when the amendment begins may continue for two years from the date of appointment. Its commencement requires a separate State Government notification.
Relevance to property readers
The Gazette text does not change land ownership, registration, planning or property transfer requirements. It may matter to trustees connected with Hindu religious and charitable endowments, and to businesses affected by the tax amendments.
This summary is generated from the source document to help you find what is relevant. The PDF above is authoritative. For advice on your own property, use LandLens One or speak to a qualified professional.
Common questions
Does this Gazette change land registration or property ownership rules?
No land registration, ownership, planning or property transfer change appears in the supplied Gazette text. The published amendments concern taxation, fiscal responsibility and trustee terms.
When did the entertainments tax amendment take effect?
The Tamil Nadu Entertainments Tax (Amendment) Act, 2010 is deemed to have come into force on 6 January 1993.
Are cinema maintenance charges included when calculating entertainments tax?
A maintenance charge permitted by government order and collected by a cinematograph exhibition licencee is excluded from payment for admission, provided the charge is printed on the ticket.
How long may an affected Hindu religious or charitable endowment trustee continue?
The amendment replaces the one year period with two years. A trustee who has not completed one year when the amendment commences may continue for two years from the date of appointment.
