Section 21C in Tamil Nadu Entertainments Tax Rules, 1939
21C.
The Entertainments Tax Officer shall, if he proposes to issue a registration certificate, require the proprietor of television exhibition to furnish a security of rupees [five thousand in municipal corporations and Municipality areas and rupees two thousand five hundred in other areas] [Substituted for the words 'ten thousand' by G.O. No. 134, C.T., dated the 2nd September 2003 w.e.f. 1st June 2003.] for the proper payment of entertainments tax and fix the nature of such security and the time within which such security should be furnished.
