Section 49(2)(bb) in Tamil Nadu Entertainments Tax Rules, 1939
(bb)[ Notwithstanding anything contained in clause (b), any officer authorised in this behalf by the Government may, in respect of any application preferred under clause (b) and referred to him by the Entertainments Tax Commissioner, exercise all the powers of the Entertainments Tax Deputy Commissioner under clause (b) and call for and examine the records relating to the order or proceedings, which form the subject matter of such application, for the purpose of satisfying himself as to legality or propriety of such order or as to the regularity of such proceedings and may pass such order with respect thereto as he thinks fit.] [Inserted by G.O. Ms. No. 1204, C.T. b R.E., dated the 30th August 1976.]