Section 48A in Tamil Nadu Entertainments Tax Rules, 1939
48A. [ [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.]
Every permit-holder or certificate of registration holder entering into or forming a new partnership in conducting an entertainment or entertainments or for providing amusement [or recreation parlour] or television exhibition, as the case may be, shall, within thirty days of happening such events, send to the Entertainments Tax Officer concerned, a declaration in Form XV signed by all the partners stating the names and addresses of all the partners and their respective shares in the business. The Entertainments Tax Officer shall, then, verify the application and transfer the permit or the certificate of registration in the name of the partnership firm. If a partner retires without the partnership being dissolved thereby, he shall sent to the Entertainments Tax Officer concerned a declaration in Form XVI within thirty days of his retirement. All partners shall jointly and severally responsible for the payment of the tax under the Act.]
