Section 21 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
21. Authorisation of manager or person in charge of any place of entertainment to appear before prescribed authority.
- Any person who intends to appear before any prescribed authority and any person who is acting as manager or person in charge of any place of entertainment shall be duly authorized by the proprietor, partner or permit holder of the place of entertainment in such form and in such manner as may be prescribed.
