Acts (English)

© GOVERNMENT OF TAMIL NADU 2025

[Regd. No. TN/CCN/467/2012-14.

[R. Dis. No. 197/2009.

[Price: Rs. 2.40 Paise.

No. 172] CHENNAI, THURSDAY, APRIL 17, 2025 Chithirai 4, Visuvaavasu, Thiruvalluvar Aandu-2056

Part IV—Section 2

Tamil Nadu Acts and Ordinances

CONTENTS Pages.

ACTS:

No. 24 of 2025—The Tamil Nadu Local Authorities Entertainments Tax (Amendment) Act, 2024. 94-96 No.25 of 2025— The Tamil Nadu Panchayats (Seventh Amendment) Act, 2024. .. .. .. 97-98

[93]

IV-2—Ex. (172)TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 94 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 17th April 2025 and is hereby published for general information:—

ACT No.24 OF 2025.

An Act further to Amend the Tamil Nadu Local Authorities

Entertainments Tax Act, 2017.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-fifth Year of the Republic of India as follows:—

Short title and

.

1. (1) This Act may be called the Tamil Nadu Local Authorities

commencement Entertainments Tax (Amendment) Act, 2024.

(2) It shall come into force at once.

Amendment of

Tamil Nadu section 2.

Act 20 of 2017.

2. In section 2 of the Tamil Nadu Local Authorities Entertainments Tax Act, 2017 (hereinafter referred to as the principal Act),—

(a) in clause (8), after the expression "payment for

admission", the following expression shall be inserted, namely:—

"or concert, drama, show or any other event conducted in the premises of any institution or in any other place for which persons are required to make payment for admission by way of ticket or contribution or subscription or any other charges collected in any manner whatsoever";

(b) for clause (10), the following clause shall be substituted,

namely:—

"(10) "institution" includes any educational institution or company, society, club or any other association of persons by whatever name called;";

(c) for clause (11), the following clause shall be substituted,

namely:—

"(11) "local authority" means a municipal corporation or a municipal council or a town panchayat constituted or deemed to have been constituted under the Tamil Nadu Urban Local Bodies Act,1998 (Tamil Nadu Act 9 of 1999) or a village panchayat constituted under the Tamil Nadu Panchayats Act,1994 (Tamil Nadu Act 21 of 1994), in whose jurisdiction the entertainment is provided;";

(d) in clause (16), after the expression "any person or body of persons conducting other tournaments", the expression "or any person or body of persons conducting any concert, drama, show or any other event", shall be inserted.

Amendment of 3. In section 3 of the principal Act,—

section 3.

(a) in sub-section (1), after the item (h), the following item shall

be added, namely:—

"(i) any concert, drama, show or any other event conducted

in the premises of any institution or in any other places.";

(b) in sub-section (2),—

(i) in clause (i), for the expression "Municipalities, Special Grade", occurring in two places, the expression "Municipal Councils, Special Grade" shall be substituted;

(ii) for the Explanations I and II, the following Explanation

shall be substituted, namely:—

"Explanation.— For the purposes of clause (i),—

(a) "Municipal Corporations" mean the Municipal Corporations constituted or deemed to have been constituted under the Tamil Nadu Urban Local Bodies Act,1998 (Tamil Nadu Act 9 of 1999);

(b) "Municipal Councils, Special Grade" mean the Municipal Councils constituted or deemed to have been constituted under the Tamil Nadu Urban Local Bodies Act,1998 (Tamil Nadu Act 9 of 1999) and classified as "Municipal Councils, Special Grade" under rule 3 of the Tamil Nadu Urban Local Bodies Rules, 2023.";

(c) in sub-section 5, for the items (a), (b) and (c), the following

items shall be substituted, namely:—

six thousand rupees per month.

"(a) within the limits of the Municipal Corporations constituted or deemed to have been constituted under the Tamil Nadu Urban Local Bodies Act,1998 (Tamil Nadu Act 9 of 1999).

three thousand rupees per month.

(b) within the limits of the Municipal Councils constituted or deemed to have been constituted under the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act 9 of 1999).

one thousand and five hundred rupees per month.";

(c) within the limits of the Town Panchayats constituted or deemed to have been constituted under the Tamil Nadu Urban Local Bodies Act, 1998 (Tamil Nadu Act 9 of 1999).

(d) after sub-section (9), the following sub-section shall be

added, namely:—

"(10) The entertainments tax on any concert, drama, show or any other event conducted in the premises of any institution or in any other places shall be calculated at the rate of ten per cent on each payment for admission.".

Amendment of

section 23.

4. In section 23 of the principal Act, in sub-section (2), for the expression "Code of Criminal Procedure, 1973 (Central Act 2 of 1974)", the expression "Bharatiya Nagarik Suraksha Sanhita, 2023 (Central Act 46 of 2023)" shall be substituted.

Amendment of

section 29.

5. In section 29 of the principal Act, in clause (ii), for the expression "Municipalities", the expression "Municipal Councils" shall be substituted.

Amendment of

section 30.

6. In section 30 of the principal Act, for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

(By order of the Governor)

S. GEORGE ALEXANDER, Secretary to Government, Law Department.

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 17th April 2025 and is hereby published for general information:—

ACT No.25 OF 2025.

An Act further to amend the Tamil Nadu Panchayats Act, 1994.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-fifth Year of the Republic of India as follows: —

Short title and

commencement.

1. (1) This Act may be called the Tamil Nadu Panchayats (Seventh Amendment) Act, 2024.

(2) It shall come into force on such date as the State Government may, by notification, appoint.

Tamil Nadu Act

Amendment of 21 of 1994.

section 2.

2. In section 2 of the Tamil Nadu Panchayats Act, 1994 (hereinafter referred to as the principal Act),—

(i) in clause (2), for the expression "casual election" , the expression " mid-term election" shall be substituted;

(ii) in clause (19), for the expression "ordinary election", the expression "general election" shall be substituted.

Amendment of

section 9.

3. In section 9 of the principal Act, in sub-section (1), for the expression "ordinary election", the expression "general election" shall be substituted.

Amendment of 4. In section 13 of the principal Act,—

section 13.

(i) in sub-section (1),—

(a) for the expression "ordinary elections", the expression

"general elections" shall be substituted;

(b) for the expression "ordinary election", the expression

"general election" shall be substituted;

(ii) in sub-section (2), for the expression "ordinary elections",

the expression "general elections" shall be substituted.

Amendment of

section 18.

5. In section 18 of the principal Act, in sub-section (1), for the expression "ordinary election", the expression "general election" shall be substituted.

Amendment of 6. In section 22 of the principal Act, —

section 22.

(i) in sub-section (1), for the expression "an ordinary

election", the expression "a general election" shall be substituted;

(ii) in sub-section (2), —

(a) for the expression "an ordinary election", the

expression "a general election" shall be substituted;

(b) for the expression "ordinary election", the expression

"general election" shall be substituted.

Amendment of

7. In section 29 of the principal Act,—

section 29.

(i) in sub-section (1), for the expression "an ordinary

election", the expression "a general election" shall be substituted;

(ii) in sub-section (2), —

(a) for the expression "an ordinary election", the

expression "a general election" shall be substituted;

(b) for the expression "ordinary election", the expression

"general election" shall be substituted.

Amendment of

section 31.

8. In section 31 of the principal Act, in sub-section (1), for the expression "ordinary election", the expression "general election" shall be substituted.

Amendment of

9. In section 43 of the principal Act,—

section 43.

(1) in sub-section (1), in clause (b), for the expression "an ordinary or casual election", the expression "a general or mid-term election" shall be substituted;

(2) in sub-section (2), for the expression "ordinary elections", the expression "general elections" shall be substituted;

(3) in sub-section (3), for the expression "an ordinary election", the expression "a general election" shall be substituted;

(4) in sub-section (5), for the expression "ordinary election", the expression "general election" shall be substituted.

Amendment of

section 261.

10. In section 261 of the principal Act, in sub-section (1), for the expression "ordinary elections", the expression "general elections" shall be substituted.

Amendment of

section 261-A.

11. In section 261-A of the principal Act, for the expression "ordinary elections", the expression "general elections" shall be substituted.

(By order of the Governor)

S. GEORGE ALEXANDER, Secretary to Government, Law Department. PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU