Section 8 in Tamil Nadu Local Authorities Entertainments Tax Act, 2017
8. Returns.
(1)Every proprietor of an entertainment shall submit such returns relating to payments for admission and all complimentary tickets or relating to collection of amount for television exhibition or for amusement or recreation parlour or direct to home service, as the case may be, to such authority, in such manner and within such periods, as may be prescribed in the by-laws.(2)If the prescribed authority is satisfied that any return submitted under sub-section (1) is correct and complete, it shall assess the proprietor on the basis thereof.(3)If no return is submitted by the proprietor of the entertainment under sub-section (1) before the date prescribed or if the return submitted by him appears to the prescribed authority to be incorrect or incomplete, the prescribed authority shall, after making such inquiry, as it considers necessary, determine the tax due under section 3 and assess the proprietor to the best of its judgment:Provided that before taking action under this sub-section, the proprietor shall be given a reasonable opportunity of proving the correctness and completeness of any return submitted by him or that no return was due from him.
