Section 27 in Tamil Nadu Entertainments Tax Rules, 1939
27.
[The proprietor shall not issue or cause] [Substituted by G.O. P. No. 874, dated the 4th August 1983.] or [permit or certificate of registration] [Substituted by G.O. Ms. No. 19, C.T., dated the 15th February 1999.] to be issued any ticket authorising any person to be admitted to the entertainment [unless the gross payment for admission inclusive of the amount of the tax] [Substituted by G.O. P. No. 215, dated the 4th February 1990 w.e.f. 1st July 1989.] due thereon are legibly printed, stamped or otherwise marked on the ticket and unless the ticket has been impressed with the official seal of the Entertainments Tax Officer:Provided that, in the case of complimentary tickets, it shall not be necessary to indicate [the gross payment for admission inclusive of the amount of the tax] [Substituted by G.O. P. No. 215, dated the 4th February 1990 w.e.f. 1st July 1989.], but they shall contain separate serial numbers, the class of accommodation and the official seal of the Entertainments Tax Officer as aforesaid.
