Section 43E(2) in Tamil Nadu Entertainments Tax Rules, 1939
(2)Where, for any reason, any payment for admission to any entertainment or cinematograph exhibition or any amount collected for television exhibition or amusement [or recreation parlour] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] has been assessed to tax at a rebate lower than the rate at which it is assessable under section 4 or 4-D or 3-E or 4-F [or 4-G] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] of the Act, as the case may be, the Entertainments Tax Officer may, within a period of five years from the expiry of the period to which the tax relates, take action under sub-section (2) of section 7-A of the Act.
