Section 26 in Tamil Nadu Entertainments Tax Rules, 1939
26.
(1)[The proprietor other than the proprietor of an amusement] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] [or proprietor providing recreation parlour] [Inserted by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] shall keep true and correct accounts and submit the return in the manner specified in the [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] in Form IV and shall also abide by, and comply with, all the conditions specified therein.(2)[ The proprietor shall pay the due tax by a crossed cheque drawn in favour of the Entertainments Tax Officer or into a Government Treasury. He shall attach the cheque or the treasury receipt to the return to which tax relates.] [Inserted by G.O. No. 958, Revenue, dated the 26th April 1948.](3)[ If a cheque sent by a proprietor towards payment of tax or other amount due under the Act is dishonoured for want of adequate financial cover, the proprietor shall not, thereafter, be permitted to make payment by means of cheque for such time as the Entertainments Tax Officer or any other authority concerned in his discretion considers it necessary:] [Inserted by G.O. Ps. No. 7468, Revenue, dated the 19th December 1973.]Provided that before taking action under this sub-rule, the authority concerned shall give to the proprietor a reasonable opportunity to show cause against such action.
