Section 21B in Tamil Nadu Entertainments Tax Rules, 1939
21B. [ [Inserted by No. SRO A-71 (a)/94, dated thel8th August 1994 w. e.f. 1st September 1994]
(1)The proprietor of every place from where television exhibition is provided shall, within thirty days from the date of commencement of such television exhibition or from 1st September 1994, whichever is earlier submit to the Entertainments Tax Officer an application for registration in Form I.](2)Every application for registration shall be accompanied by two copies of recent passport size photograph of the proprietor in the case of proprietorship concern, managing partner or anyone of the partners in the case of a partnership concern and the authorised person in all other cases. The proprietor, managing partner and the authorised person shall appear before the Entertainments Tax Officer when called upon to do so and sign before him on the copies of the photographs so furnished.(3)On receipt of the application in Form I, the Entertainments Tax Officer shall, after satisfying himself as to the correctness of the information furnished in the application and after making such enquiry as he considers necessary within thirty days from the date of receipt of application, issue a certificate of registration in Form I-A.(4)Where a proprietor of television exhibition transfers his business to another, the transferee shall apply for a fresh certificate of registration. The Entertainments Tax Officer shall issue the certificate of registration after following the procedure laid down in sub-rule (3).(5)If the Entertainments Tax Officer is satisfied that a registration certificate, or a copy thereof is lost or accidentally destroyed, he shall, on application by the proprietor, issue a duplicate of the registration certificate, free of cost.
