Section 29 in Tamil Nadu Entertainments Tax Rules, 1939
29.
[(1) The proprietor shall not admit or cause or permit to be admitted to [any class of accommodation in the entertainment, any person above the age of five years] [Substituted by G.O. Ps. No. 3255, Revenue, dated the 24th November 1965.] unless such person holds a valid ticket for that class or an exchange ticket for payment of the difference for admission from a lower to a higher class as specified in rule 24, or a [complimentary ticket] [Substituted for the words 'free pass' by G.O. Ps. No. 1406, dated the 21st Dec. 1982.] entitling him to be admitted to that class of accommodation.(2)The proprietor shall cause the tickets of all persons about to be admitted to the entertainment to be collected and every such person shall, immediately before admission to the entertainment, deliver the ticket to the person who is collecting the ticket.[When the ticket is so collected, the foil bearing the words, "to be detached at entrance and given to the buyer" shall be returned to the person to be admitted to the entertainment and the counter-foil bearing the words, "to be detached at the entrance and retained by the proprietor" shall be retained and kept by the proprietor [until the commencement of the first show] [Substituted by G.O. Ps. No. 906, Revenue, dated the 20th March 1964.] [on the day] [Substituted for the words 'on the following day' by G.O. P. No. 691, dated the 10th July 1986.] following the conclusion of the entertainment]. The portion so retained and kept shall be destroyed immediately thereafter.(3)A person who has been admitted to an entertainment shall, upon demand made by an officer authorised to enter any place of entertainment under section 11 of the Act during the course of, or immediately before or after the entertainment, produce to such officer the portion of the ticket by virtue of which ticket he was admitted [***] [Words 'or the pass entitling him to be admitted without payment' were omitted by G.O. Ms. No. 1406, dated the 21st December 1982.].
