Section 26(1) in Tamil Nadu Entertainments Tax Rules, 1939
(1)[The proprietor other than the proprietor of an amusement] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] [or proprietor providing recreation parlour] [Inserted by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] shall keep true and correct accounts and submit the return in the manner specified in the [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] in Form IV and shall also abide by, and comply with, all the conditions specified therein.
