Section 30A(3) in Tamil Nadu Entertainments Tax Rules, 1939
(3)The return in Form II-B submitted under sub-rule (1) of rule 30-A or the return in Form II-D submitted under sub-rule (2) of rule 30-A shall be provisionally accepted by the Entertainments Tax Officer. If the return is submitted without proof of payment of tax, the amount of tax shall become due on the due date for submission under these rules and shall be recovered in accordance with the provisions of the Act without any notice of demand to the proprietor.
