Section 43E(1) in Tamil Nadu Entertainments Tax Rules, 1939
(1)Where for any reason, any payment for admission to any entertainment has escaped assessment to tax under section 4 of the Act or any amount collected for television exhibition has escaped assessment to tax under section 4-E of the Act or payment to any amusement [or recreation parlour] has escaped assessment to tax under section 4-F [or section 4-G] [Added by G.O. No. 6632, Revenue, dated the 1st December 1973.] of the Act, the Entertainments Tax Officer may, within a period of five years from the expiry of the period to which the tax relates, take action under sub-section (1) of section 7-B of the Act.]
