Section 10AA in Tamil Nadu Entertainments Tax Act, 1939
10AA. [ Publication of information respecting proprietors. [Inserted by section 2(4) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979 (Tamil Nadu Act 51 of 1979).]
(1)If the State Government are of opinion that it is necessary or expedient, in the public interest, to publish the names of any proprietors and any other particulars relating to any proceeding under this Act, in respect of such proprietors, they may, subject to such conditions as may be prescribed, cause to be published such names and particulars in such manner as they think fit.(2)No publication under this section shall be made in relation to any penalty imposed or any conviction for any offence connected with any proceedings under this Act until the time for presenting an appeal or a revision, as the case may be, has expired without an appeal or revision having been presented or the appeal or revision, if presented, has been disposed of.Explanation. - In the case of a firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasurers, or managers of the company, or the members of the association, as the case may be, may also be published if, in the opinion of the State Government, the circumstances of the case justify it.]
