Section 10A(3) in Tamil Nadu Entertainments Tax Act, 1939
(3)Notwithstanding anything contained in the [Tamil Nadu] [Inserted by section 2 of the Tamil Nadu Entertainments Tax (Amendment) Act, 1961] Rent and Revenue Sales Act, 1839 ([Tamil Nadu] [Inserted by section 2(4) of the Tamil Nadu Entertainments Tax and Local Authorities Finance (Amendment) Act, 1979 (Tamil Nadu Act 51 of 1979).] Act VII of 1839), the said authority in the exercise of the powers conferred by sub-section (2) shall be subject to the control and superintendence of his superior authorities.]