Section 43E in Tamil Nadu Entertainments Tax Rules, 1939
43E. [ [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.]
(1)Where for any reason, any payment for admission to any entertainment has escaped assessment to tax under section 4 of the Act or any amount collected for television exhibition has escaped assessment to tax under section 4-E of the Act or payment to any amusement [or recreation parlour] has escaped assessment to tax under section 4-F [or section 4-G] [Added by G.O. No. 6632, Revenue, dated the 1st December 1973.] of the Act, the Entertainments Tax Officer may, within a period of five years from the expiry of the period to which the tax relates, take action under sub-section (1) of section 7-B of the Act.](2)Where, for any reason, any payment for admission to any entertainment or cinematograph exhibition or any amount collected for television exhibition or amusement [or recreation parlour] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] has been assessed to tax at a rebate lower than the rate at which it is assessable under section 4 or 4-D or 3-E or 4-F [or 4-G] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] of the Act, as the case may be, the Entertainments Tax Officer may, within a period of five years from the expiry of the period to which the tax relates, take action under sub-section (2) of section 7-A of the Act.
