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

GOVERNMENT OF TAMIL NADU

[R. Dis. No. 197/2009.

2025

[Price: Rs. 2.40 Paise.

TAMIL NADU

GOVERNMENT GAZETTE

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 172]

CHENNAI, THURSDAY, APRIL 17, 2025

Chithirai 4, Visuvaavasu, Thiruvalluvar Aandu-2056

Part IV—Section 2

Tamil Nadu Acts and Ordinances

[93]

IV-2—Ex. (172)

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

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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

commencement

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

Entertainments Tax (Amendment) Act, 2024.

(2) It shall come into force at once.

Amendment of

section 2.

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”;

Tamil Nadu

Act 20 of 2017.

(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;”;

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.

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

In section 3 of the principal Act,—

(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.”;

Amendment of

section 3.

items shall be substituted, namely:—

“(a)

within the limits of the Municipal

Corporations

constituted

deemed to have been constituted

under the Tamil Nadu Urban Local

Bodies Act,1998 (Tamil Nadu Act

9 of 1999).

six 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).

three thousand rupees

per month.

(c)

within the limits of the Town

Panchayats

constituted

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.”;

(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.”.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 23.

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.

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.

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.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

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: —

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

(Seventh Amendment) Act, 2024.

Short title and

commencement.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

Tamil Nadu Act

21 of 1994.

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;

Amendment of

section 2.

(ii) in clause (19), for the expression “ordinary election”, the

expression “general election” shall be substituted.

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

section 9.

4. In section 13 of the principal Act,—

(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;

Amendment of

section 13.

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

the expression “general elections” shall be substituted.

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

section 18.

6. In section 22 of the principal Act, —

(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 22.

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY

Amendment of

section 29.

7. In section 29 of the principal Act,—

(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

section 43.

9. In section 43 of the principal Act,—

(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