Section 45A(vi) in Tamil Nadu Entertainments Tax Rules, 1939
(vi)[ Failure to comply with any of the [conditions (i) to (v)] [Old clause (vi) omitted and clause (vii) renumbered as clause (vi) by G.O. Ps. No. 362, dated the 25th March 1982.] above will entail recovery of the taxes and other levies payable under the Act, but for the exemption.]