Section 43 in Tamil Nadu Entertainments Tax Rules, 1939
43.
(1)When the payment for admission to an entertainment or a series of entertainments is a lump sum paid as subscription or contribution to an institution and when such payment enables the persons making it also to exercise other privileges, or rights in that institution, the proprietor shall apply to the Entertainments Tax Officer to fix such amount as appears to him to represent the right of admission to the entertainment or series of entertainments and the amount of tax payable on such portion.(2)Along with the application, the proprietor shall furnish details of the number of persons so subscribing or contributing, the amount realised, the number and nature of the entertainment, the rates of payment for admission for those who have not so subscribed or contributed and the nature of the other rights, privileges, etc. to which a person subscribing or contributing to the institution is eligible, and also a copy of the rules and regulations, if any, of the institution.(3)The Entertainments Tax Officer shall fix the amount which appears to him to represent the right of admission to the entertainment or series of entertainments and the amount of tax payable thereon and may require the proprietor to furnish such security as he may thinks fit. [The amount of security so required by the Entertainments Tax Officer shall be not less than the amount of tax determined by him as payable under sub-rule (1) of rule 43] [Added by G.O. P. No. 734, Revenue, dated the 9th March 1964.];(4)The amount of tax fixed by the Entertainments Tax Officer shall be paid by the proprietor within seven days from the date of receipt by him of the order of the officer aforesaid fixing the amount of tax due.(5)[ If no application is made by the proprietor as required in sub-rule (1), or if the particulars furnished in the application made by him appear to the Entertainments Tax Officer] [Added by G.O. Ms. No. 4522, Revenue, dated 22nd December 1958.], to be incorrect or incomplete, the Entertainments Tax Officer shall, after making such enquiry as he considers necessary, determine the tax or taxes due under [section 4] [Substituted for 'Section 4 or 4-A' by G.O. P. No. 1050, dated the 20th July 1985.] [***] [Word 'or 4-A' omitted by G.O. P. No. 215, dated the 4th April 1990 w.e.f 1st July 1989.] or [section 5-A] [Now sections 5-A were omitted by Tamil Nadu Act 38 of 2004.] of the Act or under both to the best of his judgement:Provided that, before taking action under this rule, the Entertainments Tax Officer shall issue a notice to the proprietor calling upon him to produce his accounts at a time and place to be specified in the notice and to prove the correctness and completeness of the particulars furnished or to prove that he is not liable to make an application or to furnish the particulars and also allow him a reasonable opportunity of being heard.[Part VI - A] [This Part was omitted by G.O. Ms. No. 215, Revenue, dated the 4th April 1990.] Part VI - BGeneral
