• About Us
    • Brief Profile
      • Profile of CTD
      • Past Commissioners
    • Orgn. Structure
      • Head Office
      • Divisions
    • Cadre Strength
    • Territorial Jurisdiction
    • CCT Office Location
    • Contact Us
      • Secretariat
      • CTD
    • Tax Collections
  • All Acts
    • VAT
      • VAT Act 2005
      • VAT Rules
      • Schedule
      • VAT Forms
      • Ordinance/Amendments
      • GO's & Notifications
      • Leaf Lets
      • TIN Info
      • White Paper - VAT
    • CST
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • PT
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • ET
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • Entry Tax 1996
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • Luxury Tax
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • HRBT
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • RDC
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
    • APGST (Repealed)
      • Act
      • Rules
      • Schedule
      • Forms
      • GO's & Notifications
  • Tribunal
    • About Tribunal
    • Tribunal Cause List
    • Tribunal Orders
  • RTI
  • Citizens Charter
  • GST Digest
  • GST Info
  • Staff College
  • Contact Us
    • Contact Us
    • GST Suvidha Kendras
    • Complaints/Suggestions
    • Professional Tax Officers
    • Registering Authorities

ET Act

1. Short title, extent and Commencement
2. Repeal of Madras Act V of 1927
3. Definitions
4. Tax on Entertainments
4A. Tax on Entertainment shows
4B. Remission
4C. Tax on amusement and recreation
5. Omitted
6. Admission to Entertainment
7. Omitted
8. Entertainment Exempted from payment of tax
9. Returns
9A. Payment for Admission etc., escaping assessments
9B. Appeals
9C. Revision by the Entertainment tax Commissioner and certain Authority
9D. Revision by the High Court
9E. Appeal to High Court
9F. Limitation in respect of Assessments
10. Payment of tax
11. Inspection
12. Exemption
13. Payment
13A. Government
14. Penalties
15. Power to Compund offences
15A. Levy of Entertainment Tax on Cable
15B. Levy of License fess
15C. Collection of Security Deposit
16. Power to make rules
17. Bar of certain rules
17A. Bar of Jurisdiction of Courts
18. Limitation
19. Procedings
19A. Power to Exempt
20. Delegation
31. Act No.31 of 2005
32. Act No.32 of 2005