Section 49(2) in Tamil Nadu Entertainments Tax Rules, 1939
(2)[ (a) The Entertainments Tax Commissioner, subject to the control of the Government, and the Entertainments Tax Deputy Commissioner of the range concerned and subject to the control of the Entertainments Tax Commissioner, shall have power to superintend the administration of the Act and the collection of the tax thereunder.] [Inserted by G.O. Ms. No. 2348, Revenue, dated the 8th October 1947.](b)[ In particular and without prejudice to the generality of the foregoing power, the Entertainments Tax Commissioner or the Entertainments Tax Deputy Commissioner of the range concerned, may, in his discretion, either suo motu before the expiry of four years from the date on which an order was passed or on application preferred within sixty days from the date on which an order or proceedings to which the application relates was communicated to the applicant, call for and examine the records relating to such order or proceedings of any Entertainments Tax Officer or any other officer or person under the Act or these rules, including cases where an inferior officer has exercised powers of revision under these rules for the purpose of satisfying himself as to the legality or propriety of such order or as to the regularity of such proceedings and may pass such order with respect thereto as he thinks fit:] [Inserted by G.O. Ms. No. 3266, Revenue, dated the 28th December 1950.]Provided that the said officer may admit an application for revision presented after the expiration of the said period, if he is satisfied that the applicant has sufficient cause for not presenting the application within the said period.(bb)[ Notwithstanding anything contained in clause (b), any officer authorised in this behalf by the Government may, in respect of any application preferred under clause (b) and referred to him by the Entertainments Tax Commissioner, exercise all the powers of the Entertainments Tax Deputy Commissioner under clause (b) and call for and examine the records relating to the order or proceedings, which form the subject matter of such application, for the purpose of satisfying himself as to legality or propriety of such order or as to the regularity of such proceedings and may pass such order with respect thereto as he thinks fit.] [Inserted by G.O. Ms. No. 1204, C.T. b R.E., dated the 30th August 1976.](c)[ Notwithstanding that an application has been preferred under clause (b), the tax, fee or other amount shall be paid in accordance with the assessment order or proceedings against which the application has been preferred:] [Inserted by G.O. Ms. No. 1880, Revenue, dated the 6th May 1957.]Provided that the authority concerned may, in its discretion, give such directions as he thinks fit, in regard to payment of tax, fee or other amount if the applicant furnishes sufficient security to its satisfaction in Form XIII or in Form XIV, as the case may be:Provided also that, if personal security alone is offered, the authority shall not grant a larger concession than payment of tax, fee or other amount in instalments.
