Section 37 in Tamil Nadu Entertainments Tax Rules, 1939
37.
The security furnished under rule 35 shall be maintained in full so long as the permit continues to be in force and shall be liable to forfeiture if the returns are not furnished on the due dates along with the receipt for the tax or if the returns are found to be inaccurate. The security shall also, in the event of default, be liable to adjustment towards the tax due at any time without previous intimation.
