Section 43(3) in Tamil Nadu Entertainments Tax Rules, 1939
(3)The Entertainments Tax Officer shall fix the amount which appears to him to represent the right of admission to the entertainment or series of entertainments and the amount of tax payable thereon and may require the proprietor to furnish such security as he may thinks fit. [The amount of security so required by the Entertainments Tax Officer shall be not less than the amount of tax determined by him as payable under sub-rule (1) of rule 43] [Added by G.O. P. No. 734, Revenue, dated the 9th March 1964.];
