Section 30A in Tamil Nadu Entertainments Tax Rules, 1939
30A. [ [Inserted by G.O. P. No. 265, dated the 18th August 1994 w.e.f. 1st September 1994]
(l)Every proprietor of television exhibition shall submit a return in Form II-B showing the total collections for each month and the amount or amounts actually collected by him by way of tax during the month, separately. The return for each month shall be submitted so as to reach the Entertainments Tax Officer on or before the 10th day of the succeeding month. Along with the return, he shall also submit proof of payment of tax payable under section 4-E for the month to which the return relates.](2)[ Every proprietor providing amusement [or recreation parlour] [Substituted by G.O. No. 10, Revenue, dated the 3rd January 1972.] shall submit a return in Form II-D showing the [tax] [Substituted for the words 'amusement fee' by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] collected for each month. The return for each month shall be submitted so as to reach the Entertainments Tax Officer on or before the 10th day of the succeeding month along with the proof of payment of tax payable under section 4-F, [or section 4-G, as the case may be] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.], for the month for which the return relates.(3)The return in Form II-B submitted under sub-rule (1) of rule 30-A or the return in Form II-D submitted under sub-rule (2) of rule 30-A shall be provisionally accepted by the Entertainments Tax Officer. If the return is submitted without proof of payment of tax, the amount of tax shall become due on the due date for submission under these rules and shall be recovered in accordance with the provisions of the Act without any notice of demand to the proprietor.(4)If the return required to be submitted by proprietor under sub-rules (1) and (2) of rule 30-A have been submitted on or before the date specified therefor or if the returns submitted appears to be incorrect or incomplete, the Entertainments Tax Officer shall, after making such enquiry he considers necessary and after giving a reasonable opportunity to the proprietor, provisionally assess the tax payable for that month to the best of his judgement and shall serve upon the proprietor a notice in Form XVII-A and the proprietor shall pay the sum demanded at the time in the manner specified in the notice].
