Section 45C in Tamil Nadu Entertainments Tax Rules, 1939
45C. [ [Inserted by G.O. P. No. 158, dated the 23rd February 1988.]
The Government may, in public interest or to mitigate hardship to the cinematograph industry, remit the whole or any part of the tax payable under the Act, whether prospectively or retrospectively, subject to the condition that in respect of remission of tax, the proprietor had not collected any tax in respect of that period for which remission is sought to be granted.]
