Section 43D in Tamil Nadu Entertainments Tax Rules, 1939
43D.
After determining under rules 26-A, 39-A or 43(5), the tax or taxes due in respect of the entertainment, the Entertainments Tax Officer shall examine whether the proprietor has already made any payment towards the tax or taxes due by him. If any further amount is found to be due from the proprietor, the Entertainments Tax Officer shall serve upon the proprietor a notice in Form XVII and the proprietor shall pay the sum demanded within the time and in the manner specified in the notice. If the tax determined is lower than the amount, if any, already paid by the proprietor, the Entertainments Tax Officer shall serve upon the proprietor, a notice in Form XVIII for refunding the excess tax.
