Section 16(2) in Tamil Nadu Entertainments Tax Act, 1939
(2)In particular and without prejudice to the generality of the foregoing power, they may make rules -(a)[***] [Omitted by section 14(ii)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).](b)for the use of tickets covering the admission of more than one person and the calculation of the tax thereon; and for the payment of the tax on the transfer from one part of a place of entertainment to another, and on payments for seats or other accommodation;(c)for controlling the use of barriers or mechanical contrivances (including the prevention of the use of the same barrier or mechanical contrivance for payments of a different amount) and for securing proper records of admission by means of barriers or mechanical contrivances;(d)for the checking of admission, the keeping of accounts and the furnishing of returns by the proprietors of entertainments [***] [Words 'to which the provisions of section 5 are applied or in respect of which the arrangements approved by the State Government for furnishing returns are made under section 6' were omitted by section 14(ii)(b) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).];(e)[***] [Clauses (e) and (f) were omitted by section 14(ii)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).](f)[***] [Omitted by section 14(ii)(a) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958).](g)for the presentation and disposal of application for exemption from payment of the entertainments tax, or for the refund thereof, made under the provisions of this Act;(h)for the collection of the entertainments tax under this Act and the powers to be exercised by the officers of the [State] [Substituted for the word 'Provincial' by the Adaptation of Laws Order, 1950.] Government in that behalf;(i)for authorizing any local authority to collect the entertainments tax [*] [Words 'on behalf of the Provincial Government' were omitted by section 6 of the Tamil Nadu Entertainments Tax Act, 1947 (Tamil Nadu Act XXVII of 1947), which came into force on 1st January 1948.] in the area within the jurisdiction of the local authority or any part of such area, [*] [Words 'for the payment of a commission to the local authority for making the collection ' were omitted by the Tamil Nadu Entertainments Tax Act, 1947 (Tamil Nadu Act XXVII of 1947), which came into force on 1st January 1948.] and for the powers to be exercised by the officers of the local authority in connection with such collection;(j)[ for the issue of passes by proprietors of entertainments for the admission of persons who have to perform any duty inside any place of entertainment, or in connection with any entertainment, or any duty imposed upon them by or under this Act or any other law; and] [Substituted by section 13 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1982 (Tamil Nadu Act 25 of 1982).](k)[ for appeals and revisions in respect of proceedings under this Act, the period within which such appeals and revisions should be preferred and the fees to be paid, in respect of such appeals and revisions.] [Substituted for the original clause (k) by section 14(ii)(c) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1958 (Tamil Nadu Act V of 1958), which shall came into force on 1st April 1958.]
