Section 48D in Tamil Nadu Entertainments Tax Rules, 1939
48D. [] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.]
- The permit-holder or the certificate of registration holder, who appoints a person or a relative regularly as a manager or a person in-charge for the purpose of carrying on the work of the entertainment or amusement or television exhibition, such as appearing before the prescribed authority under the Tamil Nadu Entertainments Tax Act, 1939 (Tamil Nadu Act X of 1939), filing of returns, signing of Forms II, II-C and II-D statements and requisition, etc. shall submit to the Entertainments Tax Officer concerned a declaration in Form XX signed by the partners/proprietor/permit-holder/ registration certificate holder, as the case may be, along with Form I or I-B or III or III-B. If there is any change in the manager or person in-charge, a fresh Form XX shall be filed within three days from the date of such change.
