Section 3(b) in Tamil Nadu Entertainments Tax Rules, 1939
(b)[ "Entertainments Tax Commissioner" means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Commissioner under these rules;] [Substituted by G. O. P. No. 594, dated the 9th July 1985.](bb)["Entertainments Tax Deputy Commissioner" means any person appointed by the Government by name or by virtue of his office to exercise the powers of the Entertainments Tax Deputy Commissioner under these rules;] [Inserted by G.O. Ms. No. 2348 Revenue, dated the 8th October 1947.]
