
 State of Tamilnadu- Act
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 The Tamil Nadu Advertisements Tax Rules, 1983
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 TAMILNADU
   
 India
 
 The Tamil Nadu Advertisements Tax Rules, 1983
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 Rule THE-TAMIL-NADU-ADVERTISEMENTS-TAX-RULES-1983 of 1983
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* Published on 22 November 1983
* Commenced on 22 November 1983
 The Tamil Nadu Advertisements Tax Rules, 1983
 
 Published vide Notification No. G.O. MS. No. 1344, C.T. & R.E., dated the 22nd November 1983, w.e.f. 5.12.1983 - S.R.O. A. No. 273 (b) / 1983
 
 In exercise of the powers conferred by sub-section (1)  of section 7 of the Tamil Nadu Advertisements Tax Act, 1983 (Tamil Nadu Act 22 of 1983), the Governor of Tamil Nadu hereby makes the following rules:-
 
### 1. Short title.
 - These rules may be called the Tamil Nadu Advertisements Tax Rules, 1983.
 
### 2. Definitions.
 - In these rules, unless there is anything repugnant in the subject or context,-
 
(a) "Act" means the Tamil Nadu Advertisements Tax Act, 1983 (Tamil Nadu Act 22 of 1983);
 
(b) "advertisements tax" means the tax payable under the Act;
 
(c) "assessing authority" means the Entertainments Tax Officer as defined in clause (c) of rule 3 of the Tamil Nadu Entertainments Tax Rules, 1939;
 
(d) "Form" means a form appended to these rules;
 
(e) "week" means the period beginning from monday and ending with following Sunday;
 
(f) "year" means the financial year.
 
### 3. Authority to levy advertisements tax.
 - The authority to levy advertisements tax shall be the assessing authority.
 
### 4. Assessment and collection of advertisements tax.
 - Every proprietor, who is liable to pay the tax shall maintain an account showing the particulars of advertisements exhibited during each show in Form I in duplicate.
 
(2) Each of the pages relating to the original and duplicate to the account in Form I shall bear the serial number and the serial number of pages shall run on consecutively from day to day until the end of the year. Each page of the account shall bear the seal of the assessing authority. The number of slides and advertisements films exhibited for each show' shall be entered simultaneously in the original as well as in the duplicate by use of carbon paper. In writing up this account, the proprietor shall use a carbon paper so as to make impression on the reverse side of each page. This account for each show shall be written up within ninety minutes of the completion of the show. The account together with the slides, advertisements films and records relating to contracts and payments for advertisements shall be shown on demand to the inspecting officer for inspection and verification. Full facilities shall be afforded to the inspecting officer to check the correctness of the account by counting the number of slides and advertisement films shown during each show.
 
(3) Every proprietor, who is liable to pay advertisements tax shall submit a return in Form II together with the original copies of the account in Form I, showing the total number of advertisements exhibited during the previous week and the tax payable thereon, so as to reach the assessing authority on Tuesday immediately following the week to which the return relates or on the next working day, if Tuesday is a holiday. The return shall be signed by the proprietor. The proprietor shall pay the tax due by means of a crossed cheque drawn in favour of a assessing authority or into a Government Treasury receipt to the return to which the tax relates. Subject to the provisions of sub-rule (4), the return shall be provisionally accepted.
 
(4) If no return is submitted by the proprietor as required in sub-rule (3) within the time specified therein, or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, the assessing authority shall, after making such enquiry as he considers necessary, determine the tax due under the Act to the best of his judgement:
 
 Provided that before taking action under this rule, the Entertainments Tax Officers shall issue a notice to the proprietor calling upon him to produce his accounts at a time and place to be specified in the notice and to prove the correctness and completeness of the return where one has been submitted or to prove that he is not liable to submit any return and also allow him a reasonable opportunity of being heard.
 
(5) After determining the tax due in accordance with sub-rule (3) or (4), the assessing authority shall examine whether the proprietor has already made payment towards the tax due by him. If any further amount is found to be due from the proprietor, the assessing authority shall serve upon the proprietor a notice in Form III and the proprietor shall pay the sum demanded within the time and in the manner specified in the notice. If the tax due determined is lower than the amount, if any, paid by the proprietor, the assessing authority shall serve upon the proprietor a notice in Form IV for refunding the excess amount.
 
(6) Savings. - Save as otherwise expressly provided for in these rules, all the provisions of the Tamil Nadu Entertainment Tax Rules, 1939, shall apply mutatis mutandis to all matters relating to the tax leviable under sub-section (1) of section 3 of the Act.
 
 Form I
 
 [See Rule (4) ]
 
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 Date
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 Show (M)  (N) (MAT) (I) (ID (ID (m) (C)
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 Serial Number of slide or Advertisement films
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 Name and address of the advertiser
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 Subject of the slide exhibited
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 Title and subject of the advertisement films
 
 exhibited
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 1
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 2
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 3
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 4
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 5
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 6
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 Daily Account showing the particulars of advertisements exhibited in ....................... (Name and address of theatre) in respect of each show.
 
 Note. - (1)  The shows should be distinguished by using the letter (M) for Morning show, (N) for Noon Show, (MAT) for Matinee show, I for First show, II for Second show, m for Third show and (C) for other shows.
 
 (2) The particulars in columns (3), (4), (5) and (6) need not be repeated for the subsequent shows held during the [week]
 
 [Substituted by G.O. P. No. 1020, C.T. & R.E., dated 4-11-1984.]
 
 if there is no change in the slides or advertisement films exhibited during the subsequent shows. The words "same" as for show may be entered in these columns if there is no change. If there is any change during any of the subsequent shows, the particulars in columns (3)  to (6) shall be given in full.
 
 Form II
 
 [See Rule 4(3) ]
 
 Weekly Return to be filed by Proprietors Liable to Tax Under Sub-Section (1)  of Section 3
 
 To
 
 The Assessing Authority
 
 I, ........ the proprietor of ........ situated in Taluk of ....... District furnish herein the following particulars and enclose a crossed cheque/ demand draft/ treasury receipt No. ................... dated. for an amount of Rs (Rupees ..............) towards the payment of the tax due for the week ending .............
 
### 1. Name of the proprietor: ###
 2. Name and style of the entertainment:
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 Period
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 Number of shows
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 Number of slides exhibited on which tax is
 
 payable
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 Number of advertisements films on which tax is
 
 payable
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 Tax due on slides
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 Tax due on advertisement films
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 Total tax due Columns (5)  + (6)
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 Number and details on of slides and films on
 
 which exemption is claimed
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 5
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### 3. Place where the entertainment is located: Particulars of advertisements and tax due thereon.
 
 I, ................. declare that to the best of my knowledge and belief, the information furnished above is true and correct.
 
 Signature
 
 Status and relationship with proprietor.
 
 Form III
 
 [See Rule 4(5) ]
 
 Notice of Assessment and Demand
 
 To
 
 ............... (Proprietor) Take notice that you have been taxed under the Tamil Nadu Advertisements Tax Act, 1983 (Tamil Nadu Act 22 of 1983), to a sum of Rs. ................. (Rupees ..............) (in words) .................... only as shown below for ........ and that after deducting the total amount of tax already paid by you towards advertisements tax, you have to pay a further sum of Rs .. (Rs.......... in words) only. This balance of tax shall be paid within twenty-one days from the date of service of the notice, by crossed cheque in favour of the undersigned or by remittance into the Government Treasury at ........... failing which the amount will be recovered under the provisions of section 10 of the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939) and you will also liable to fine as provided in section 14 of the said Act.
 
 Tax determined by the assessing authority in respect of-
 
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 Nature of advertisements
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 Rate of tax
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 Number of advertisements
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 Amount of tax due
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 1
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 2
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 3
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 4
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 1. Slides
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 2. Films
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 Total
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 Place :
 
 Date :
 
 Assessing Authority
 
 Note. - Where payment is made by cheque, the cheque shall be crossed and shall be such as under the Tamil Nadu Treasury Code is receivable by the Government Treasury concerned.
 
 Form IV
 
 [See Rule 4(5) ]
 
 Notice of Levy of Advertisement Tax and Refund Order
 
 To
 
 ................. (Proprietor) Take notice that you have been taxed under the Tamil Nadu Advertisements Tax Act, 1983 (Tamil Nadu Act 22 or 1983), to a sum of Rs. ............... (Rupees .......... in words) only as shown below for the ............ The total amount of tax paid by you already is Rs. ............. (Rupees ............. in words) only that is Rs. ......... in excess of the tax due.
 
### 2. The sum of Rs. ............... paid by you in excess as stated above will be refunded to you, if you apply in person or through an authorised agent within thirty days from the date of receipt of this notice. If you do not do so, the amount will be credited towards the tax payable. |  |  |  |  |  |
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 Nature of advertisements
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 Rate of tax
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 Number of advertisements
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 Amount of tax due
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 2
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 3
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 4
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 1. Slides
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 2. Films
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 Total
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 A refund voucher for the amount will be sent to you by registered post at your cost.
 
 Tax determined by the Assessing Authority in respect of .............
 
 Assessing Authority.
 

