Section 14(1)(d) in Tamil Nadu Entertainments Tax Act, 1939
(d)[ The proprietor of an entertainment or any person employed by him who collects any amount as price of admission in excess of the amount prescribed by the licensing authority under the provisions of the Tamil Nadu Cinemas (Regulation) Act, 1955 (Tamil Nadu Act IX of 1955) and the rules made thereunder,] [Added by section 8(2) of the Tamil Nadu Entertainments Tax (Amendment) Act, 1998 (Tamil Nadu Act 32 of 1998).]