Section 45D in Tamil Nadu Entertainments Tax Rules, 1939
45D. [ [Inserted by G.O. P. No. 158, dated the 23rd February 1988.]
The proprietor/partner/permit-holder of the place of entertainment shall issue an authorisation in such form to any person who has to perform any duty inside any place of entertainment or in connection with any entertainment permitting such person to be admitted without any payment. The authorisation shall contain the name of the person, his calling, the nature of his duties inside the place of entertainment, and the signature of the proprietors/partner or permit-holder shall be produced on demand by any officer empowered to inspect in the place of entertainment. The proprietor/partner or permit-holder shall also maintain a register showing the names and addresses of all persons to whom authorisations are issued under this rule, from time to time, with the date of issue in each case.]
