Section 39(2) in Tamil Nadu Entertainments Tax Rules, 1939
(2)[ The proprietor shall pay the tax due by a crossed cheque drawn in favour of the Entertainments Tax Officer or into a Government Treasury. He shall attach the cheque or the treasury receipt to the return to which the tax relates.] [Substituted by G.O. No. 4522, Revenue, dated the 2nd December 1949.]
