Section 45B in Tamil Nadu Entertainments Tax Rules, 1939
45B. [ [Inserted by G.O. Ps. No.1025, Revenue, dated the 23rd April 1959.]
Where the Government have issued an order under sub-section (2) of section 8 of the Act exempting any individual entertainment or entertainments from liability to the entertainments tax, the proprietor shall apply to the Entertainments Tax Officer concerned and obtain a certificate of exemption in Form XI and comply with the conditions specified therein and in the order of the Government aforesaid granting exemption. Such application shall be accompanied by a crossed cheque drawn in favour of the Entertainments Tax Officer, or by treasury receipt for rupees five. The Entertainments Tax Officer may, in his discretion, require the proprietor to furnish such security as he considers necessary: Provided that the officer aforesaid may, in his discretion, accept an application at short notice or after the entertainment has been held or may dispense with an application altogether, if he is satisfied that the entertainment is eligible for exemption from liability to the tax under the general order of the Government.]
