Section 30(1) in Tamil Nadu Entertainments Tax Rules, 1939
(1)The proprietor shall keep registers of payment for admission in Form II in quadruplicate]. Each of the pages relating to original, duplicate, triplicate and quadruplicate in the register shall bear the same serial number and each such set shall be serially numbered and shall run on consecutively from performance to performance or from day-to-day until the close of the year or the expiry of the period for which the [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, Commercial Taxes, the dated 15th February 1999.] is issued. [Each original, duplicate, triplicate and quadruplicate in the register shall bear the seal and dated signature of the Entertainments Tax Officer] [Substituted by G.O. P. No. 558, dated the 27th June 1985.], A correct and complete account of the number of tickets of every class issued and sold for each performance, the amount received for such tickets and the total of the entertainment tax due thereon shall be entered in the original, duplicate, triplicate and the quadruplicate. The entries shall be made in respect of each show and the account closed within [sixty minutes] [Substituted for 'ninety minutes', by G.O. P. No. 33, dated the 19th January 1988.] of the notified time for the commencement of the show. The original relating to each show shall be detached and sent to the Entertainments Tax Officer along with the returns as prescribed in condition (4) of the [permit or certificate of registration] [Substituted by G.O. No. 10, Revenue, dated the 3rd January 1972.] of Form IV, the duplicate shall be simultaneously sent to the executive authority of the local authority concerned within whose jurisdiction the entertainment is held, the triplicate shall be sent to the distributor of the film and the quadruplicate retained by the proprietor for his use.
