Section 21A in Tamil Nadu Entertainments Tax Rules, 1939
21A. [ [Inserted by G.O. No. 506, Revenue, dated the 10th February 1958.]
Every [permit or certificate of registration]shall be granted personally to the proprietor and it shall not be transferable, except as provided in rule 48-A.][Every such] [Substituted by G.O. Ms. No. 1379, C.T. & R.E., dated the 15th November 1978.] [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, C.T., dated the 15th February 1999.] issued may be suspended or cancelled by the Entertainments Tax Officer for contravention of any of the provisions of the Act or the rules made thereunder or for contravention of any condition in the [permit or certificate of registration]: [Substituted by G.O. Ms. No. 19, C.T., dated the 15th February 1999.]Provided that no such suspension or cancellation shall be made unless the [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, C.T., dated the 15th February 1999.] holder has been given reasonable opportunity to show cause against such suspension or cancellation.
