Section 21D(3) in Tamil Nadu Entertainments Tax Rules, 1939
(3)On receipt of the application in Form I-B, the Entertainments Tax Officer shall, after satisfying himself as to the correctness of the information furnished in the application and after making such enquiry as he considers necessary, issue a certificate of registration in Form I-C, within thirty days from the date of receipt of the application or the payment of the prescribed fees, whichever is later.If the certificate of registration is not received by the applicant within thirty days from the date of his application, or the payment of the prescribed fees, whichever is later, or if no notice giving him an opportunity of being heard is received by him within the said period, the applicant shall be deemed to have been duly registered.