Section 35 in Tamil Nadu Entertainments Tax Rules, 1939
35. [ [Substituted G.O. P. No. 7468, Revenue, dated the 19th December 1973.]
A proprietor may be permitted by an Entertainments Tax Officer to avail himself of the provisions of clause (b) of sub-section (1) of section 6 of the Act,] on his furnishing such security as may be required. [The amount of security deposit so fixed shall, in the case of a touring cinema, be equal to the tax payable namely, the entertainments tax [***] [Substituted by G.O. P. No. 1242, dated the 9th November 1982.] based on the full capacity of the auditorium for a period of seven days. In the case of a permanent theatre, the amount of security deposit shall be equal to seventy-five per cent of the tax payable as aforesaid.] For the purpose of this rule, the number of shows shall be reckoned as fourteen in the case of all temporary (touring) theatres, sixteen in the case of permanent (including semi-permanent) theatres in panchayat areas and twenty-two in the case of permanent (including semi-permanent) theatres elsewhere:Provided that the Entertainments Tax Officer may, in his discretion, fix the amount of security deposit in the case of a touring cinema at twice the amount of the tax payable, namely, the entertainments tax, [***] [Omitted by G.O. P. No. 215, dated the 4th April 1990 w.e.f. 1st July 1989.] based on the full capacity of the auditorium for a period of seven days. In the case of permanent theatre, the amount of security deposit so fixed shall be equal to one and a half times the tax payable as aforesaid.For the purpose of this rule, the number of shows shall be reckoned as fourteen in the case of all temporary (touring) theatres, sixteen in the case of permanent theatres (including semi-permanent theatres) in panchayat areas and twenty-two in case of permanent (including semi-permanent) theatres elsewhere.The security shall be in the form of deposit in a Government treasury of cash, or Government promissory notes or Post Office Savings Bank deposits or made with State Bank of India, or any subsidiary bank as defined in clause (k) of section 2 of the State Bank of India (Subsidiary Banks) Act, 1959 (Central Act 38 of 1959) or any corresponding new bank as defined in clause (d) of section 2 of the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (Central Act 5 of 1970) or any non-nationalised Scheduled Bank operating in the State of Tamil Nadu, or the Tamil Nadu State Co-operative Bank and Central Co-operative Bank approved by the Registrar of Co-operative Societies for this purpose, or loan bonds or debentures issued by the quasi-Government organisations or other institutions, repayment of which is guaranteed by the Government, other than prize bonds and National Defence Certificates, duly pledged in the name of the Entertainments Tax Officer. However, in cases where Post Office Savings Bank deposit is offered as security, the Post Office Savings Bank Pass Book should be pledged by the proprietors of the entertainments [in the name of the Assistant Commissioner of Commercial Taxes] [Substituted for the words 'in the name of the Commercial Tax Officer' by G. O. P. No. 594, dated the 9th July 1985.] concerned and handed over to the concerned Entertainments Tax Officer.When the security is furnished, the Entertainments Tax Officer shall grant the proprietor a permit in Form VII.
