Section 49B in Tamil Nadu Entertainments Tax Rules, 1939
49B. [ [Inserted by G.O. Ms. No. 4522, Revenue, dated the 22nd December, 1958.]
If for any reasons the exemption granted under sub-section (2) of section 8 of the Act is cancelled by Government, the Entertainments Tax Officer concerned shall determine and collect the tax in the same manner as if it were a tax levied by himself.]
