Section 20 in Tamil Nadu Entertainments Tax Rules, 1939
20.
Any proprietor wishing to enter into an arrangement for the payment of the tax [on the basis of returns] [Substituted by G.O. Ms. No. 4522, Revenue, dated the 22nd Dec. 1958.] shall apply to the Entertainments Tax Officer at least three days before the entertainment in Form III furnishing details as to the place, date, time and nature of the entertainment and also the rates of payment for admission to it [Except in cases where the Entertainments Tax Officer has, by an order in writing, exempted the proprietor from doing so, the application shall be accompanied by the register in Form II proposed for use and the tickets of all classes proposed for issue, the tickets of each class being printed in a different colour and bearing separate serial numbers.] [Substituted by G.O. P. No. 1085, Revenue, dated the 14th June 1987.][Each ticket shall have a foil and counter-foil, the foil bearing the words "To be detached at the entrance and given to the buyer" and the counter-foil bearing the words "To be detached at the entrance and retained by the proprietor". The serial number shall be printed on both foil and the counter-foil. The foil shall be at least double the length of the counter-foil, the foil and the counter-foil shall be of the sizes at least 8 cm. x 4 cm. and 4 cm. x 4 cm., respectively, or any larger proportionate sizes] [ Inserted by G.O. Ms. No. 906, Revenue, dated the 24th March 1964.].[Tickets for admission to entertainments including advance booking tickets shall be printed with the inscription of the name of the theatre in both Tamil and English and other details including rate of admission and taxes either in Tamil or in both Tamil and English] [ Substituted by G.O. P. No.1353, C.T. & R.E., dated the 9th Dec. 1987.]. Tickets already printed otherwise than as above shall be valid till the old stocks of tickets are exhausted. The Entertainments Tax Officer may, for sufficient reasons, condone the delay in the presentation of the application, provided it is presented at least 24 hours prior to the commencement of the entertainment.
