Section 26(3) in Tamil Nadu Entertainments Tax Rules, 1939
(3)[ If a cheque sent by a proprietor towards payment of tax or other amount due under the Act is dishonoured for want of adequate financial cover, the proprietor shall not, thereafter, be permitted to make payment by means of cheque for such time as the Entertainments Tax Officer or any other authority concerned in his discretion considers it necessary:] [Inserted by G.O. Ps. No. 7468, Revenue, dated the 19th December 1973.]Provided that before taking action under this sub-rule, the authority concerned shall give to the proprietor a reasonable opportunity to show cause against such action.
