Section 21E in Tamil Nadu Entertainments Tax Rules, 1939
21E.
The Entertainments Tax Officer shall, if he proposes to issue the certificate of registration, require the proprietor providing amusement [or proprietor providing recreation parlour] [Inserted by G.O. Ms. No. 100, C.T., dated the 1st November 2001.] to furnish a security of Rs. 50,000 (Rupees fifty thousand only) for the proper and prompt payment of the entertainments tax. He shall fix the nature of the security in any one of the forms prescribed under rule 21 and the time within which such security should be furnished.
