Section 21D(1) in Tamil Nadu Entertainments Tax Rules, 1939
(1)The proprietor of every amusement shall, within one week from the 15th February 1999 in the case of an amusement functioning before the said date and in the case of a new amusement, one week before the commencement of the amusement, submit to the Entertainments Tax Officer an application for registration in Form I-B.][(l-A) The proprietor of every recreation parlour shall, within 15 days from the 1st day of November 2001 in the case of a recreation parlour functioning before the said date, and in the case of a new recreation parlour, thirty days before the commencement of the recreation parlour, submit to the Entertainment Tax Officer an application in Form 1-B.] [Inserted by G.O. Ms. No. 100, C.T., dated the 1st November 2001.]
