Section 26B(5) in Tamil Nadu Entertainments Tax Rules, 1939
(5)If the tax determined under sub-rule (2) is less than the tax already paid by the proprietor, the excess amount shall be adjusted towards the arrears of tax, if any, due from him and a notice in Form XVII-B shall be issued intimating such adjustment. If, after such adjustment, there is still excess, or if no arrears of tax are due from the proprietor, the excess amount shall be refunded to the proprietor.
