Section 48 in Tamil Nadu Entertainments Tax Rules, 1939
48.
Every owner or other person in-charge of any theatre, hall or other premises, who lets out the same for the purposes of an entertainment, shall give notice of such entertainment to the Entertainments Tax Officer. [***] [Omitted by G.O. No. 468, dated the 5th May 1981.]. Such notice shall be given at least three days before the entertainment and shall specify the nature of the entertainment, the name and address of the proprietor and the date on which, and the time at which, entertainment is to be held.
