Keyword(s):
Establishment Tax Act, Local Authority
An Act to enable local authorities to augment their finran-
ces by empovvering tlaem to levy to certain taxes.
HEREAS AS it is ex;lec;’..icrzt to enk.ble 10~~1 zutilorit,rs to
?.~’gmcnttheir fin; ncc s bjr empcv,. ri n.g themt~ jc vy ckrt.cill
‘ taxes.
- (I) This Act rfi y bb? c 1kC. he I[T?.mi I 6I:] Loc 1 Shorttitle and
‘These uards wzre substituted for the wo: d “Madzas ” by iI~e
cornrnencement.
Ac.!thorities Fjnr:nc~Ac;, 1961.
Tamil Nadu Adaptation of Laws Order, 1969, asean~ccdctfiythe:
Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969,
2For Statem-nt of Objects and Reasons see Fort St. G,orgc:
Gazette Extrao dinary, datcd the 26th. August 1961, Paxt IS’–
Section 3, page 326.\
770 Loca Ai!thorities Finance [I961 : T.N. Act 522
(i)the Corpm.tionof M-~drcrs, cr
(ii) .. wnicip?.l council or 2. township cmmittee
csn;.lit~!~eulinder the [Tamil N-dv.]District Municipr lilies
Act, 1920 ([IT:..mil N d.u Act V of 1920), or
(;ii) ,. township commiit:e cc~.stitntedtrne.er the
P4~t:::I. To\vnslripAct, 1943 ( [IT2~ni1 N .du]Act XIof 1940)!
or the @ourtalI?.mT~wnshipAct, 1954 ([lTz.mil N clu ]Act
XVI of 1954) or the Bh.;.vc.nis;..g r Township Act, 19.54
([ITL.miI N: .du] Act XXV of 1954), or
(:v) a psnchayat union council constituted under any>
law for the time being in force ;
(d) “yea.r “mezns the fins.ncial yezr ;
i
(e) all words and expressions used but not defined in
Lcw of taxes
””hawe
entertainments
tax and on tax
this Act and defined in the Enterte.inments Tax Act shall,
inrelztion toa ta.xlevia.bleunder section 3, ha.vethe meaa-
ings respectively assigned to them inth2.t Act.
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