Section 39 in Tamil Nadu Entertainments Tax Rules, 1939
39.
(1)The proprietor shall keep true and correct accounts and submit the returns in the manner specified in the permit in Form VII and shall also abide by, and comply with, all the conditions specified therein.(2)[ The proprietor shall pay the tax due by a crossed cheque drawn in favour of the Entertainments Tax Officer or into a Government Treasury. He shall attach the cheque or the treasury receipt to the return to which the tax relates.] [Substituted by G.O. No. 4522, Revenue, dated the 2nd December 1949.](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:] [Sub-rule (3) was inserted by G. O. P. No. 7468, Revenue, dated the 19th December 1973.]Provided that before taking action under the sub-rule, the authority concerned shall give to the proprietor a reasonable opportunity to show cause against such action.
