Section 21D(4) in Tamil Nadu Entertainments Tax Rules, 1939
(4)Where a proprietor providing amusement [or recreation parlour] [Inserted by G.O. Ms. No. 100, C.T., dated the 1st November 2001.] transfers his business to another, the transferee shall apply for a fresh certificate of registration. The Entertainments Tax Officer shall issue the certificate of registration after following the procedure laid down in sub-rule (3).
