Section 30C in Tamil Nadu Entertainments Tax Rules, 1939
30C. [ [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.]
(l)The proprietor providing amusement [or recreation parlour] shall keep true, correct and complete accounts in respect of all fee collected for amusement [or recreation parlour] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.]. He shall maintain the tickets with printed serial numbers. He shall get the tickets (both original and duplicate) duly impressed with the official seal of the Entertainments Tax Officer before use. He shall issue the original to the person admitted to the amusement [or recreation parlour] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] and retain the duplicate for verification by the inspecting officers authorised under sub-section (l)(a) of section 11 of the Act.(2)The proprietor providing amusement [or recreation parlour] [Added by G.O. Ms. No. 100, Commercial Taxes, dated the 1st November 2001.] shall keep correct and complete account in Form II-C in duplicate in respect of the amusements [or recreation parlour] [Substituted by G.O. Ms. No. 19, Commercial Taxes, dated the 15th February 1999.] conducted each day. The number of tickets issued or sold for each day and the amount received for such tickets should be entered simultaneously in the original and in the duplicate by the use of double side carbon paper so as to get the impression on the reverse side of the form also. The entries shall be written and the account closed every day. This account and the tickets remaining in stock shall be shown to the inspecting officers authorised under sub-section (l)(a) of section 11 of the Act along with other connected records for verification, when demanded.(3)The return in Form II-C containing the details of the tickets issued or sold for each day in a month shall be sent to the Entertainments Tax Officer along with the prescribed return in Form II-D on or before the 10th day of the succeeding month. The returns shall be signed by the proprietor].
